How to run payroll in Cambodia
A practical walkthrough of running monthly payroll in Cambodia: tax, contributions, payslips, approvals, and common mistakes to avoid.
Updated 2026-04-18 · 8 min read
Why payroll in Cambodia is different
Cambodian payroll combines base salary, allowances, deductions, seniority indemnity, and tax on salary (ToS). NGOs additionally track donor-funded salary components. Getting this right the first month saves months of cleanup later.
Monthly payroll checklist
- Lock attendance and approved timesheets for the period
- Apply leave without pay and overtime adjustments
- Run the payroll draft and review salary variance vs last period
- Submit for approval with full audit trail
- Distribute payslips and export reports for finance
Common mistakes
- Using Excel with no approval record for salary changes
- Forgetting seniority indemnity accruals
- Not reconciling cash advances before month close