1. What the NSSF Covers
The National Social Security Fund (NSSF / ប.ស.ស.) runs Cambodia's social security for private-sector employees. Every employer covered by the Labour Law must register, even with only one employee. The three schemes are:
| Scheme | What it pays for | Contribution |
|---|---|---|
| Occupational risk | Work accidents and occupational illness | 0.8% of wages, paid by the employer |
| Health care | Medical treatment, sick leave allowance, maternity allowance | 2.6% of wages, paid by the employer |
| Pension | Old-age, disability and survivor pensions | 4% of wages, shared 2% employer + 2% employee |
Wage base: Contributions are calculated on wages within a minimum and maximum set by NSSF, so a high salary does not mean unlimited contributions. Check the current floor and ceiling with NSSF before you set up payroll.
2. The Order of Registration
NSSF registration is the last step of setting up a new business:
- 1. Ministry of Commerce (MOC) — register the company.
- 2. General Department of Taxation (GDT) — tax registration.
- 3. Ministry of Labour (MLVT) — declare the opening of the enterprise.
- 4. NSSF — register the enterprise for social security.
Most of these steps can now be done online through the government's single business registration portal, which shares the company's details between ministries, so you do not type the same information four times.
Deadlines: Register the enterprise soon after it opens — guides commonly cite 30 days — and register each new employee as soon as they start work. Rules and thresholds change; confirm the current deadlines with NSSF.
3. Registering Employees
For each employee you will usually need:
- National ID card (or passport for foreign staff)
- Date of birth, start date, position and wage
- A photo, if requested
Each registered employee receives an NSSF card, which they show at partner hospitals and clinics. Registering on the first day matters: an employee injured in their first week is only covered by the occupational risk scheme if they were registered.
4. The Monthly Routine
Every month:
- Run payroll and calculate each scheme on each employee's wage.
- Deduct the employee's 2% pension share from net pay.
- Declare wages and pay the total contribution to NSSF by the monthly deadline.
- Report new hires, leavers and wage changes.
- Report any work accident to NSSF promptly.
Late payment can lead to penalties, and an employee with missing months of contributions may lose benefits such as the NSSF maternity allowance (see our maternity leave guide).
5. How AttendKH Helps
AttendKH Payroll deducts the employee's NSSF share on every payslip, using the rate and maximum wage you set, so the monthly declaration starts from numbers you already have. Wages come from verified attendance and approved overtime, which keeps the declared wage and the paid wage the same. For the rates in context, read our overtime, payroll and NSSF guide.
6. Conclusion
Register in order — MOC, GDT, MLVT, then NSSF — register every employee from their first day, and treat the monthly declaration as part of payroll, not a separate job. Getting it right protects your staff and keeps your company clear of penalties.
See AttendKH pricing, download the app from downloads, or contact our Phnom Penh team.
