Foreign nationals must hold both a valid visa and a work permit to work legally in Cambodia:

• Visa: E-class visa (Ordinary visa), commonly EB (business/employment) subtype, valid initially for 30 days and extendable (e.g., 1–12 months). Work rights are only granted when a work permit and employment card are issued.
• Work Permit: Issued by the Ministry of Labour and Vocational Training (MLVT), requiring employer-sponsored documentation including employment contract, passport, company registration details, and quota compliance for foreign workers. Employers also often need a valid business/Patent Tax License.‍
• Quota & Documentation: Employers must respect foreign employee quotas (e.g., 3% office, 6% skilled labour) and provide required health documents, passport info, and contract details.

• Registration: Employers must register with the General Department of Taxation (GDT) for Tax on Salary and with the National Social Security Fund (NSSF) for contributions.
• Payroll Frequency: Salaries are typically paid monthly (often last working day).‍
• Withholding: Employers must deduct salary tax (progressive rates) and remit by the 20th of the following month. Fringe benefits tax (FBT) at 20% applies on the market value of benefits.
  
• Social Security (NSSF) Contributions:
  
  • Employee: Pension 2% (phased in
  • Employer: Healthcare ~2.6%, Occupational risk ~0.8%, Pension ~2.0% (total ~5.4%) — subject to caps and annual changes.

• Must be in writing and include terms of employment, remuneration, and working hours.
• Working Hours: Max 48 hours/week; daily limit usually 8 hours. Overtime at minimum 1.5× standard rate; night work or holiday work often at higher premiums. ‍
• Probation & Termination: Probation commonly 1–3 months (not statutorily mandated), and statutory termination notice depends on law/contract conditions.

• Annual Leave: Usually 18 days/year after 12 months’ service; accrual monthly.
• Public Holidays: Cambodia has ~28 public holidays; work on such days typically requires premium pay.
• Sick Leave: Employer practices vary; medical certification generally required.
• Maternity Leave: Statutory provisions apply per Labour Law (often ~90 days total with employer/insurer coordination).‍
• Additional Benefits: Study allowance, healthcare, transport allowances may be common in competitive packages.

• Tax Residency: Individuals present 182+ days in Cambodia generally treated as tax residents for salary tax purposes.
• Employer Obligations: Withholding and remitting salary tax, fringe benefits tax, and social security contributions monthly to authorities.‍
• Corporate Tax: Standard 20% (not employer payroll tax per se).