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Article | Global News Briefs

Cambodia: Employers sole contributors to health care social security contributions from 2018

Health and Benefits

November 13, 2017

Cambodia’s recent change in the social security system will shift costs from employees to employers, although relatively small amounts are involved.

Employer action code: Act

Employee coverage under the Cambodian social security system is currently restricted to workers compensation (implemented in 2008) and health care (implemented in 2016), but the government’s aspirations are to expand this to include retirement, disability and unemployment insurance by 2025. All employers with eight or more employees must be registered with the National Social Security Fund (NSSF).

Key details


Workers compensation is financed through an employer contribution of 0.8% of covered pay. For health care, the aggregate contribution of 2.6% of covered pay is currently equally split by employer and employee, but under recently approved changes the full contribution will instead be paid by the employer from 2018. Pay for contribution purposes is capped at KHR 1,000,000 per month (approximately USD 242), which corresponds with the salary of an employee in a technical or production role.

Health care scope of coverage

Medical care

Employees, their spouses and dependents are entitled to free medical care in over 1,000 hospitals, clinics and medical care centers contracted with the NSSF. Cover includes inpatient and outpatient care, diagnosis, surgery, room fees, prescription medicines and essential medication for chronic diseases, but excludes, for example, ordinary dental care, organ transplants, coronary and heart surgery, and chemotherapy.

Sick pay and maternity leave

Employees who cannot work due to sickness or accident receive 70% of their daily wages for up to six months. Maternity leave is also paid at 70% of daily wages for a period of 90 days; this payment is in addition to the allowance of 50% of pay compulsorily provided by the employer.

Employer implications

The change will shift costs from employees to employers, although relatively small amounts are involved. Employers should prepare to implement the change and communicate it to their employees.

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