News

27th - October, 2025

Cambodia Introduces New Payroll Ledger Requirements for Enterprises
The Ministry of Labor and Vocational Training (MLVT) has issued a new Prakas establishing mandatory requirements for payroll ledgers in enterprises operating in Cambodia. This regulation, issued on May 6, 2025 (Prakas No. 111/25 K.B/Br.K.A.Th.K), aims to improve transparency and compliance in wage payment documentation. Key Requirements Payroll Ledger Format Enterprises must maintain a payroll ledger or computerized payroll list that includes: – A QR code generated from the Labour Automated Central Management System (accessible at https://lacms.mlvt.gov.kh for legal verification) – Comprehensive employee information including wages, working hours, overtime, deductions, and benefits Implementation Options Employers can choose between: – Traditional payroll ledger format – Computerized payroll list – Additional payroll information tailored to their business activities (when using the computerized ...

27th - October, 2025

Cambodia’s Ministry of Labor Strengthens Protections for Pregnant Worke...
The Ministry of Labor and Vocational Training (MLVT) has recently issued a new instruction that significantly enhances the rights and protections afforded to pregnant workers and new mothers in the workplace. This instruction introduces comprehensive measures aimed at preventing discrimination and ensuring job security during this critical period (MLVT Instruction No.015 on Special Protection for Pregnant Worker/Employee as of 7th February 2025). Key Protections Under the New Instruction The instruction establishes several important protections: Anti-Discrimination Provisions Employers are prohibited from discriminating against pregnant workers in hiring decisions, contract renewals, wage increases, and other benefits. Financial Security During Maternity Leave All wages for maternity leave must be paid to workers before they begin their leave, ensuring financial stability during this period. ...

27th - October, 2025

New Requirements for VAT Refunds in Cambodia
Cambodia Mandates Khmer Riel Bank Accounts for VAT Refund Applications The Ministry of Economy and Finance has recently introduced significant changes to the Value Added Tax (VAT) refund process through Instruction No. 030 issued on 24th December 2024. This new instruction establishes a requirement for Khmer riel (KHR) bank accounts for medium and large taxpayers as well as foreign diplomatic missions, consular offices, international organizations and other governmental technical cooperation agencies, which seek VAT refunds. Key Requirements: Mandatory KHR Bank Account: Applicable entities must maintain a bank account denominated in Khmer riel that is properly registered in the General Department of Taxation (GDT) management system specifically for receiving VAT refund payments. New Account Requirements: Entities that do not currently hold ...

27th - October, 2025

First-Time Home Buyers in Cambodia: New Tax Incentives for 2025
The Ministry of Economy and Finance of Cambodia has issued a tax relief measure (Notification No. 020 dated 31st December 2024) for residential property transfers in 2025. Key Points: 1. Effective Period 1st January 2025 – 31st December 2025 2. Applicable Properties – Gated communities (Borey) – Condominiums 3. Tax Incentives For Properties Purchased Before 2025 (Transfer in 2025): – Full stamp duty exemption for properties valued up to USD 210,000 – For properties over USD 210,000: USD 210,000 deduction from tax base – Second/subsequent properties: USD 70,000 deduction from tax base For Properties Purchased in 2025: – Same benefits apply 4. Eligibility Requirements Property Source: – Must be purchased from registered residential developers – Developer must be registered with ...

27th - October, 2025

Year-End Message 2024
We would like to express our sincere gratitude to all our clients for their continued support throughout 2024. Your trust in our services has been invaluable to us. Please note that our office will be closed from 28th December 2024 to 5th January 2025, for the year-end holidays. We will resume our regular services on 6th January 2025. We wish you a joyous holiday season and look forward to continuing our service in the new year.

27th - October, 2025

Cambodia Introduces New Qualification Requirements for HR and Administration ...
The Ministry of Labour and Vocational Training (MLVT) has issued a new Prakas establishing mandatory qualification requirements for personnel in charge of administration and human resources in enterprises operating in Cambodia as of 2nd December 2024.  This significant development aims to enhance legal compliance and improve industrial relations. Key Requirements Qualification Standards HR and administration managers must hold either: – A professional degree in administration and human resources, or – A diploma in labour law from the National Institute of Labour Continuing Education – Mandatory participation in refresher and certification courses every 3 years – Courses to be organized by the National Institute of Labour Urgent Implementation for Key Industries The Prakas includes specific requirements for companies in: – Textile ...

27th - October, 2025

Understanding Cambodia’s New NSSF Healthcare Benefits Regulation
The Ministry of Labor and Vocational Training has issued a new Prakas detailing the conditions and procedures for healthcare benefits under the National Social Security Fund (NSSF). This regulation clarifies important aspects of medical treatment coverage, eligibility requirements, and service limitations. Key Eligibility Requirements To receive medical treatment and care services, NSSF members must: – Be registered with the healthcare social security scheme – Work in an NSSF-registered enterprise – Have paid contributions for two consecutive months Coverage Duration and Special Provisions – Standard Coverage: Up to 180 days of medical treatment during any 12-month period at health facilities that are partners of NSSF – Grace Period: Two months of coverage after missing contributions – Pregnancy Exception: Continued coverage until ...

27th - October, 2025

New Guidelines on Labor Dispute Re-Conciliation Procedures in Cambodia
The Ministry of Labour and Vocational Training (“MLVT”) has recently issued important new guidelines regarding labor dispute re-conciliation procedures. These guidelines aim to enhance the effectiveness of labor dispute resolution and provide clarity on the re-conciliation process. Key Changes in the Re-Conciliation Process 1. Timeline for Re-Conciliation Requests – Parties have 2 working days after a failed initial conciliation to request re-conciliation – The request must be: – Made jointly by both parties – Submitted in writing – Addressed to the MLVT 2. Ministerial Authority The MLVT has the discretion to: – Appoint a new conciliator – Change the existing conciliator – Oversee the re-conciliation process in accordance with Labor Law procedures 3. Limitations on Further Conciliation – If the ...

27th - October, 2025

New Minimum Wage Announced for Cambodia’s Garment, Footwear and Travel ...
On 20th September 2024, the Ministry of Labor and Vocational Training issued a significant update to the minimum wage regulations for workers in Cambodia’s garment, footwear, and travel goods manufacturing industries. This update comes in the form of Prakas No. 211, which sets forth the new minimum wage standards for the year 2025. Key Points of the New Regulation: 1. Standard Minimum Wage: – For 2025: The minimum wage for regular workers in these sectors has been set at USD 208 per month. – This represents an increase of USD 4 from the 2024 rate of USD 204 per month. 2. Probationary Period Wage: – For 2025: Workers in their probationary period will be entitled to a minimum wage of ...

27th - October, 2025

New ACAR Decision: Stricter Licensing Requirements for Accounting and Auditin...
The Accounting and Auditing Regulator (ACAR) of Cambodia has recently issued a new decision that significantly impacts the licensing process for accounting and auditing professionals. This column summarizes the key points of the decree and its implications for individuals and firms in the industry. Key Provisions of the Decree 1. Scope: The decree applies to both individuals and legal entities applying for or renewing accounting and auditing profession licenses. 2. Proper and Appropriate Criteria: Applicants must meet specific criteria outlined in the decree’s annex. These criteria aim to evaluate financial integrity, past penalties, and adherence to professional ethics. 3. Extended Application: For legal entities, the criteria apply not only to the entity itself but also to its employees, audit partners, ...