5 May 2021

The NSSF refers to the National Social Security fund in Cambodia. It is the organisation in charge of providing social security benefits to private sector employees. From registration to collection and payment of benefits, the NSSF Cambodia provides benefits that are expanding with the recent implementation of pensions schemes.

How to register to the NSSF in Cambodia?

In order to register its employees, it is necessary to fill in the form from Prakas No. 448 and send it to the NSSF.

Registration from for enterprises and employees (Prakas No.448-17)


Who must be registered with the NSSF?

All employers and employees of the private sector must be registered with the NSSF in Cambodia.

What are the steps to fulfill registration?

Upon completion of the registration, the NSSF will issue a certificate of registration. This step usually takes one to two weeks. Each registered employee will also receive a card from the NSSF after registration.

The employee is authorised to work between the time of application for registration and the issuance of the certificate.

If an employee is not registered with the NSSF, the employer has three days from the time they start work to register them.

This registration must be concurrent with the registration of the company with the Ministry of Commerce. The registration must take place within 30 days after the opening of the company and the same applies for the closure. Fines may be issued for failure to meet this deadline.

What to declare to the NSSF?

When registering employees, Prakas 480 dated 18 October 2018 requires the employer to declare their salaries.

Following this declaration, the NSSF will provide the company with software to calculate their contribution rate to the NSSF.

Screen copies of the software program provided by the NSSF

NSSF rates

NSSF rates in Cambodia are expressed as a percentage of the employee’s gross salary. However, it is important to note that these percentages are no longer applicable for salaries equal or exceeding KHR 1,200,001 per month (Approx. USD 300). In other words, the NSSF contribution rate percentages will not exceed KHR 1.2 million as a basis for calculation. The software provided by the NSSF is designed to take this into account. Please refer to the link below to see the progressive contribution grids based on the employee’s gross salary:  http://www.nssf.gov.kh/default/employment-injury-scheme-2/contribution-payment/

In order to know the NSSF contribution rates, it is necessary to know which schemes are covered and how much the NSSF rate is for each scheme. For the time being, the social security system covers both occupational risks and health coverage. Moreover, the pension scheme has just been implemented and will be rolled out shortly.

Occupational risks

Occupational risks are defined in Chapters 8 and 9 of the Cambodian Labour Law. If an accident occurs in the workplace or on the way between home and work, the employer is primarily responsible.

Initially, in 2002, only occupational risks were covered. These risks were defined by Prakas 109 of 19 May 2008.

Consequently, any injury caused to an employee at work or in the workplace constitutes an occupational risk. The NSSF rate for occupational risk is 0.8% of the contributory wage of worker’s gross wage.

Health care costs

  • Sub-decree No. 1 of 2016 provides that when the employer pays contributions for occupational risks, he is therefore also covered for the health costs of his employees.
  • Healthcare costs include both outpatient medical costs and medical treatment costs. Illnesses such as diabetes, high blood pressure or heart disease are covered. Maternity leave is also covered, although at 70% of the salary. Prakas No. 109-16 and 477-18 discuss these issues in more detail.

NSSF rate of the Health Care Scheme is borne by the employer at a rate of 2.6% of the worker’s gross wage.

Are there any eligibility requirements for NSSF benefits?

Article 9 of Prakas 106 dated 17 March 2016 states that in order to be covered, the employer must have contributed for at least two consecutive months or at least six months in the last 12 months to health expenses. However, for occupational risks, coverage is immediate.

Pension schemes

Prior to Sub-Decree No. 32 issued in March 2021, only occupational risks and health care schemes were enforced.

Sub-Decree No. 32 includes the four types of pensions provided under the Social Security Law of 2019, namely pensions for old-age, invalidity, survivors and funerary allowances.

Is it necessary for enterprises to register to NSSF for pension schemes?

Enterprises employing one or more workers will be obliged to register with the NSSF for the pension scheme within 30 days after the Sub-Decree comes into force (i.e., 3 April 2021) unless the enterprise has already registered with the NSSF prior to 4 March 2021. All new employees will need to be registered with the NSSF for the pension scheme within three days from the date of employment whereupon those new employees will also be enrolled under the pension scheme.

Upon contribution for a certain period of time specified under the Sub-Decree, the employee will be entitled to withdraw their contributions upon reaching the age of 60. Where an employee becomes incapacitated, the employee shall be entitled to receive the invalidity pension. Where an employee passes away but had contributed to the pension scheme for at least 60 months, survivors of the deceased will be able to apply for the survivors’ pension and the funerary allowance to cover the funeral costs of the deceased.

How are contributions under the pension schemes organised?

In the first five years of its implementation, NSSF rates for the pension scheme will be equivalent to 4% of the gross monthly salary of the worker contributed to the pension scheme. Of this, 2% of the NSSF rate shall be borne by the employer and 2% by the worker.

According to the Sub-Decree this rate will be increased every five years.

Where an employee becomes unemployed before turning 60 but would like to continue contributions into the pension scheme, they may opt to contribute under the voluntary contribution scheme in any amount which they desire to contribute.

When will employers need to begin paying contributions?

The starting date of contribution payments has been set.  It will be determined by a Prakas (Ministerial Decree) of the Ministry of Labour and Vocational Training to be issued at a later date.

NSSF rates at a glance


Occupational risksHealth care costsMaximum monthly contribution
Employer0.8%2.6%KHR 40 800 / USD 10


Occupational risksHealth care costsPension schemesEstimate maximum monthly contribution[1]
Employer0.8%2.6%2%KHR 64 800 / USD 16
EmployeeXX2%KHR 24 000 / USD 6
Total7.4% (5.4% borne by the employer and 2% borne by the employee)


Registration with the NSSF is one of the many aspects to be considered by companies in Cambodia. Failure to comply with registration requirements can result in fines and other sanctions. In addition, employers are also required to comply with numerous other obligations under the Cambodian Labour Law.


If you have any questions or require additional information, please contact Matthew RendallPhirum OlShan Berg Liew or Gautier Hardy at SokSiphana&associates (a member of ZICO Law).

This article is for general information only and is not a substitute for legal advice.

[1] Based on the current calculation basis for the existing schemes (occupational risks and healthcare).