Payroll SaaS

Payroll Software in Cambodia

Aligned with Khmer Payroll Regulations

Our Payroll Platform in Cambodia Supports You With

USD & Khmer Riel Salary Payments
Generate Standard, Statutory and Year-End Reports

Statutory Filings
Custom API Integrations

Dive deeper into Cambodia

Khmer

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Written by Global Payroll Team

Published on October 16, 2026

Last updated October 16, 2026

Expert Reviewed

Payroll Software in Cambodia

Mercans Payroll Software is a trusted solution for efficient, compliant, and streamlined payroll management in Cambodia. Designed to address the practical needs of Cambodian payroll, our software helps employers manage payroll processing, General Department of Taxation (GDT) Tax on Salary reporting, National Social Security Fund (NSSF) contributions, and dual-currency USD/KHR employee payments with confidence.

Mercans Payroll Software is an all-in-one native SaaS solution for complete digitalization of your payroll process. Supporting businesses across more than 160 countries, it is designed for organizations of all sizes, from single entities to global conglomerates. Its scalable architecture and seamless integration across modules enhance the user experience with an intuitive interface that is both simple and effective.

Trusted the world over

Aligned with Cambodian Payroll Regulations

General Department of Taxation (GDT) & National Social Security Fund (NSSF)

Our payroll software for Cambodia is designed in alignment with Cambodian statutory payroll reporting requirements and employer obligations involving authorities such as the General Department of Taxation (GDT), which administers the monthly Tax on Salary (ToS) withholding under Cambodia’s tax law, and the National Social Security Fund (NSSF), which administers the Occupational Risk, Healthcare, and Pension schemes under the Labor Law of Cambodia (1997, as amended) and its implementing Prakas issued by the Ministry of Labour and Vocational Training (MLVT). Built to support Cambodia’s monthly ToS filing and NSSF contribution declarations, the platform helps businesses manage the twice-yearly seniority indemnity payment, the progressive Tax on Salary, and monthly NSSF contributions with confidence, reducing compliance risk and supporting accurate USD and Khmer Riel (KHR) salary payments.

Why Choose Mercans

Native SaaS and payroll platform
Trusted by Fortune Global 500 companies and multinationals
Manage all employment types – employees, freelancers, contractors, expats
More than 100 inbound and outbound integrations are available today
Suitable for enterprise businesses
GDPR aligned, SOC 1 & SOC 2 compliant
Supports multiple currencies
ISO 20000 & ISO 27001 Certified
Global presence and multi-country payroll capabilities
OWASP ASVS aligned

Payroll Software Modules

Mercans Payroll Software offers managers and employees a powerful and intuitive online portal designed to streamline and enhance your HR and payroll activities.

Our advanced software modules are equipped with functionality to support efficiency, compliance, and a superior user experience. Learn about them here:

Manager Self Service

Empowers managers to handle HR tasks, including approvals, performance tracking, and employee management, directly from the platform.

Employee Self Service

Provides employees with direct access to their personal information, payroll details, and other HR resources, enhancing transparency and convenience.

Employee Help Desk

Offers a centralized support system for employees to address payroll and HR-related queries, ensuring quick resolution and improved satisfaction.

Data Exchange

Facilitates seamless integration with other systems and platforms through robust data exchange capabilities, streamlining data management and reducing errors.

eDrive and Workflows

Automates and streamlines HR processes with configurable workflows and document management, improving efficiency and compliance.

Time & Attendance

Tracks employee work hours, attendance, and productivity with precision, integrating seamlessly with payroll calculations.

Leave Management

Manages various types of employee leave, including vacation, sick leave, and other absences, with automated approval workflows and accurate tracking.

Loans & Expenses

Handles employee loans and expense claims, ensuring accurate processing and integration with payroll for seamless financial management.

Features of Payroll Software in Cambodia

Employment Contracts & the Labour Code

Our payroll software supports Cambodia’s employment framework under the Labor Law of Cambodia (1997, as amended) and its implementing Prakas issued by the Ministry of Labour and Vocational Training (MLVT), including the default Undetermined Duration Contract (UDC) and the exception Fixed Duration Contract (FDC), which must be in writing and is capped at a maximum term of 2 years. It can be configured to reflect probation periods of up to 1 month for unskilled or non-specialized workers, up to 2 months for skilled workers, and up to 3 months for management or specialized professional roles, helping employers manage payroll in line with each employee’s recognised length of service and the mandatory seniority indemnity.

USD & Khmer Riel Salary Payments

Mercans Payroll Software for Cambodia supports processing salary payments in both US Dollars (USD) and Khmer Riel (KHR) into employees’ local bank accounts. Cambodia operates a dollarized, dual-currency economy in which salaries are commonly paid in USD, while the government continues to promote wider use of the Khmer Riel across the economy, and salary payments, statutory withholdings and employer remittances can be processed in either currency to reflect local market practice.

You have two options:

Option1

Send generated salary payment details from Mercans Payroll Software to Mercans Gateway. The Financial Gateway will then handle the dispatch of payments to Cambodian banks in USD or KHR, supporting locally compliant processing.

Option2

Prepare and process salary and statutory contribution payments directly through your bank from within Mercans, without the need to download a separate payment file.

Mercans facilitates both options to accommodate your payment processing needs efficiently.

Payroll Reporting

Mercans Payroll Software supports accurate and timely payroll data submission for Cambodian employer reporting obligations. It supports itemized payslip generation, retroactive adjustments, special pay runs, the statutory monthly Tax on Salary (ToS) filing submitted to the General Department of Taxation (GDT), and the monthly National Social Security Fund (NSSF) contribution declaration covering the Occupational Risk, Healthcare and Pension schemes.

Earnings and Deductions Calculation

Earnings: Global Payroll for Cambodia allows you to define and manage various types of earnings. This includes base salary components, the mandatory seniority indemnity (15 days’ wages per year of service for UDC employees, paid in two installments each June and December), overtime premiums, and, in the textile, garment, footwear and travel-goods (TGFT) sector, mandatory allowances such as the attendance bonus and transport/housing allowance.
Deductions: The software also supports the definition and processing of different types of deductions. Regular deductions include the progressive Tax on Salary (ToS) withholding and the employee’s share of National Social Security Fund (NSSF) Pension contributions, while incidental deductions include salary advances and loans.

Taxes

Tax Calculation for Regular and Non-Regular Payments

Cambodia applies a progressive monthly Tax on Salary (ToS) to the gross salary of resident employees, covering both regular monthly salary and non-regular payments such as bonuses and allowances in the month they are paid. Non-resident employees are taxed at a flat 20% on Cambodia-sourced salary, with no progressive bands.

Personal Income Tax Thresholds and Rates

Cambodia’s monthly Tax on Salary for resident employees is progressive: 0% up to KHR 1,500,000; 5% from KHR 1,500,001 to 2,000,000; 10% from KHR 2,000,001 to 8,500,000; 15% from KHR 8,500,001 to 12,500,000; and 20% above KHR 12,500,000. Resident employees may claim a monthly dependent deduction of KHR 150,000 per qualifying child and KHR 150,000 for a non-working dependent spouse.

Social Security Contribution Rates (NSSF)

Cambodia’s National Social Security Fund (NSSF) administers three schemes for private-sector employees, calculated against an NSSF contributory wage bracket rather than uncapped gross salary: Occupational Risk at 0.8% (employer only), Healthcare at 2.6% (employer only), and a Pension scheme phased in from 1 October 2022 at 2% employer and 2% employee up to a contributory wage ceiling of KHR 1,200,000. The pension contribution rate is scheduled to step up to 4% employer and 4% employee from 2028, and the contributory wage ceiling is subject to periodic NSSF revision.

Seniority Indemnity & Annual Leave

Employees in Cambodia on an Undetermined Duration Contract (UDC) are entitled to a mandatory seniority indemnity of 15 days’ wages (plus applicable benefits) per year of service, paid in two installments of 7.5 days each in June and December, with new hires receiving a pro-rated 7.5-day payment for their first partial year. Employees are also entitled to a statutory minimum of 18 working days of paid annual leave per year (1.5 days per month of service), plus 1 additional day for every 3 years of seniority with the same employer.

Tax & Social Security Reporting Deadlines

Employers must submit the monthly Tax on Salary (ToS) return and remit the related withholding tax to the General Department of Taxation (GDT) by the 20th day of the month following the month worked (extended to the 25th for e-filing), and submit the monthly National Social Security Fund (NSSF) contribution declaration and remit the related contributions by the 15th day of the following month. The twice-yearly seniority indemnity is due each June and December.

Termination Notice & Severance

The statutory notice period for termination of an Undetermined Duration Contract (UDC) scales with seniority: 7 days for under 6 months of service, 15 days for 6 months to 2 years, 1 month for 2 to 5 years, 2 months for 5 to 10 years, and 3 months for over 10 years. No notice is required for serious misconduct, during probation, or in cases of force majeure. Beyond notice, terminated UDC employees remain entitled to their accrued seniority indemnity, while Fixed Duration Contract (FDC) employees are entitled to an expiry indemnity of at least 5% of the total wages paid during the contract term.

Mercans payroll software for Cambodia efficiently manages and processes social security obligations. This encompasses

NSSF Employer Registration

Registration of employees with the National Social Security Fund (NSSF) and timely enrollment following each new hire.

Contribution Calculation

Calculation of the employer’s Occupational Risk (0.8%) and Healthcare (2.6%) contributions, and the jointly-funded Pension scheme contributions (2% employer and 2% employee), within the applicable NSSF contributory wage bracket.

NSSF Benefit Coordination

Coordination of occupational risk, healthcare and pension benefits administered through the National Social Security Fund.

ToS & NSSF Reporting

Generation of the monthly Tax on Salary (ToS) filing and NSSF contribution declaration required to report withholding tax and social security contributions.

Reporting

Integration of social security obligations into Cambodia’s General Department of Taxation and NSSF reporting systems.

Mercans payroll software for Cambodia provides comprehensive tools for managing various types of employee absences

Annual Leave

Administration of the statutory minimum of 18 working days of paid annual leave per year (1.5 days per month of service), plus 1 additional day for every 3 years of seniority with the same employer.

Public Holidays

Tracking of Cambodia’s gazetted public holidays, among the highest in number worldwide, including multi-day observances such as Khmer New Year, Pchum Ben, and the Water Festival (Bon Om Touk).

Sick Leave

Tracking of tiered sick leave entitlements: full pay for the first month of certified sick leave, 60% of wages for the second and third months, and unpaid leave for months four to six, subject to a medical certificate.

Maternity Leave

Management of the statutory 90 days of maternity leave, paid at 50% of wages where the employee has at least 1 year of seniority, plus a daily nursing break for 1 year after childbirth.

Unpaid Leave

Administration of unpaid leave entitlements, including the general short-term special leave allowance available for family events such as marriage or bereavement, used in the absence of mandated paid paternity leave.

Overtime Pay Calculation

Our system calculates overtime at a minimum of 150% of the normal wage for daytime work and 200% for nighttime work, rising to 200% for work on the weekly rest day and 300% for work on a public holiday, within the statutory cap of 2 hours per day (extendable to 10 hours per day only in emergencies or to prevent an imminent accident).

Bank Integration

Global Payroll for Cambodia integrates with Cambodian banking workflows to support secure and efficient payroll processing by automating USD and KHR payment data and minimizing errors.

Payment Files

The software generates and stores the necessary payment files for Cambodian banks, covering USD and KHR salary payments, NSSF contributions, and other deductions and benefits.

Statutory Allowances

Support for the calculation and payment of the mandatory seniority indemnity and, in the TGFT sector, the attendance bonus, transport/housing allowance, and seniority-based bonus.

Reporting

Generation of the Tax on Salary and NSSF payment and reporting files required for General Department of Taxation and NSSF submissions.

Payroll Workflows

Streamlines payroll processes with automated workflows tailored to the needs of Cambodian businesses, enhancing efficiency and accuracy.

Social Security & NSSF

Mercans payroll software for Cambodia efficiently manages and processes social security obligations. This encompasses

NSSF Employer Registration

Registration of employees with the National Social Security Fund (NSSF) and timely enrollment following each new hire.

Contribution Calculation

NSSF Benefit Coordination

Coordination of occupational risk, healthcare and pension benefits administered through the National Social Security Fund.

ToS & NSSF Reporting

Generation of the monthly Tax on Salary (ToS) filing and NSSF contribution declaration required to report withholding tax and social security contributions.

Reporting

Integration of social security obligations into Cambodia’s General Department of Taxation and NSSF reporting systems.

Absence Management

Mercans payroll software for Cambodia provides comprehensive tools for managing various types of employee absences

Annual Leave

Administration of the statutory minimum of 18 working days of paid annual leave per year (1.5 days per month of service), plus 1 additional day for every 3 years of seniority with the same employer.

Public Holidays

Tracking of Cambodia’s gazetted public holidays, among the highest in number worldwide, including multi-day observances such as Khmer New Year, Pchum Ben, and the Water Festival (Bon Om Touk).

Sick Leave

Maternity Leave

Management of the statutory 90 days of maternity leave, paid at 50% of wages where the employee has at least 1 year of seniority, plus a daily nursing break for 1 year after childbirth.

Unpaid Leave

Overtime, Bank and Payment

Overtime Pay Calculation

Bank Integration

Global Payroll for Cambodia integrates with Cambodian banking workflows to support secure and efficient payroll processing by automating USD and KHR payment data and minimizing errors.

Payment Files

The software generates and stores the necessary payment files for Cambodian banks, covering USD and KHR salary payments, NSSF contributions, and other deductions and benefits.

Statutory Allowances

Support for the calculation and payment of the mandatory seniority indemnity and, in the TGFT sector, the attendance bonus, transport/housing allowance, and seniority-based bonus.

Reporting

Generation of the Tax on Salary and NSSF payment and reporting files required for General Department of Taxation and NSSF submissions.

Payroll Workflows

Streamlines payroll processes with automated workflows tailored to the needs of Cambodian businesses, enhancing efficiency and accuracy.

Payroll Implementation

Mercans’ standard payroll implementation process for Cambodia is designed to ensure a smooth transition to our payroll system. This process is customized to meet the specific needs of each client, with timelines and deliverables varying based on complexity, data availability, and the number of parallel runs required. Below is an overview of the key steps involved in our implementation process.

Implementation Planning

Assign resources and define roles for the project. Conduct a kick-off meeting to outline objectives and confirm scope. Develop a detailed implementation calendar and plan. Provide a welcome package with project details and contacts. Schedule weekly update calls or emails to monitor progress. Obtain sign-off on the project scope.

Requirements Gathering

Hold workshops to understand client needs and document them. Complete business blueprinting to detail requirements and perform a gap analysis. Define and document any customization needs, including applicable pay scales and allowance structures. Obtain sign-off on requirements to ensure they meet client expectations. Establish a comprehensive list of payroll-specific requirements.

System Configuration

Set up configurations tailored to Cambodian payroll requirements. Customize the wage type catalog for relevant pay components, including the mandatory seniority indemnity. Configure data dictionaries and necessary interfaces for Tax on Salary and NSSF data integration. Adapt reports to meet Cambodian regulatory standards. Set up Employee Self-Service (ESS) and Manager Self-Service (MSS) features.

Data Migration

Migrate employee and payroll master data and confirm its accuracy. Obtain sign-off on the migrated data to ensure correctness. Verify data integrity and completeness before proceeding with further steps.

Test Payroll Run

Run simulation payrolls to validate system configurations and perform parallel runs with existing systems. Complete test run sign-offs to confirm accuracy and execute end-to-end testing. Conduct user acceptance testing (UAT) and address any issues found.

Payroll Management Transition & Sign-off

Develop a transition plan for moving to live payroll and provide training for users. Implement a hypercare plan for post-go-live support and an escalation plan for critical issues. Create a fallback plan for potential disruptions and complete a go-live checklist for final sign-off.

Payroll Integration

Mercans Global stands out with its extensive reach and robust integration capabilities. Operating across more than 160 countries, Mercans supports connections with payroll, tax, HR, finance, banking, and compliance ecosystems to help employers maintain efficient payroll operations in Cambodia.

Recognised Trust Sources

General Department of Taxation (GDT) & National Social Security Fund (NSSF)

Mercans’ integration capabilities are designed to support Cambodian payroll reporting processes and secure data exchange with connected systems, reflecting our commitment to global standards and best practices.

Integration with HCM/ HRMS/ Workforce management platforms

Mercans’ Payroll Software integrates seamlessly with most HCM and payroll software, creating a unified experience between HR administration and payroll processing. Through the Employee Self Service (ESS) feature, employees can directly handle their payroll tasks, such as submitting worked hours or declarations. Once approved, these entries are processed within the payroll system. This efficient integration reduces errors and enhances productivity for both employees and HR administrators.

Custom API Integrations

Mercans provides custom API integrations across diverse industries, including hospitality, catering, theme parks, transport, sports, construction, healthcare, events, promotional sectors, greenhouse horticulture, and fresh produce.

Xero Integration

Integrate Mercans payroll with Xero to sync data, automate HR tasks, and streamline processes. Save time, reduce errors, and focus more on growing your business.

Payroll Reports – Standard, Statutory and Year-End Reports

Mercans’ payroll software is equipped to generate a comprehensive range of reports to support both standard and statutory requirements. These reports provide transparency, accuracy, and ease of integration with financial and regulatory systems.

Mercans Standard Reports

Report	Description
Gross to Net Report	Details employee earnings, taxable wages, employee deductions, employer costs and net pay for each payroll run in Cambodia.
Payslip	Generates individual itemized payslips showing gross pay, allowances, deductions, NSSF contributions, and net pay.
Payroll Register	Provides the employee payroll register used to support Cambodian payroll administration and NSSF contribution calculations.
Tax on Salary Individual Report	Produces the per-employee Tax on Salary withholding data required for Cambodia’s monthly ToS filing with the General Department of Taxation.
Annual Payroll Summary	Generates the annual payroll summary for each employee, summarizing total compensation, statutory deductions and other year-end totals.
Bank Payment File (USD/KHR)	Creates a USD or KHR salary payment file according to client or bank specifications for payroll disbursement.

Statutory Standard Reports

Report	Frequency	Description
Tax on Salary (ToS) Filing	Monthly (by the 20th, or 25th for e-filing)	Statutory monthly filing and payment of Tax on Salary withheld from employee salaries, submitted to the General Department of Taxation.
NSSF Contribution Declaration	Monthly (by the 15th of the following month)	Statutory monthly declaration and payment of Occupational Risk, Healthcare and Pension scheme contributions to the National Social Security Fund.
Seniority Indemnity Payment	Twice-yearly (June & December)	Statutory seniority indemnity payment of 15 days’ wages per year of service for employees on an Undetermined Duration Contract.

Year-End Reports

Report	Frequency	Description
Annual Payroll Summary	Annually	Annual employee statement summarizing total compensation, statutory deductions and other required year-end payroll totals.

These detailed reports are designed to support statutory and regulatory requirements, helping ensure efficient payroll management and accurate compliance.

Benefits of Payroll Software

Mercans offers a powerful payroll solution that optimizes payroll administration and HR processes. Here’s how our software benefits your organization:

Streamlined Payroll Processing
Additional Key Features

No External Dependency

Manage payroll directly through our application, eliminating the need for third-party processors.

Integrated HR and Leave Management

Handle payroll, HR tasks, and employee leave requests within one platform, simplifying administrative duties.

Reduced Manual Work

Automate routine tasks to minimize errors and ensure accurate payroll processing.

Customization

Personalize workflows to meet your specific business needs, enhancing efficiency.

Time Savings

Redirect time saved from automation to more strategic activities.

Seamless Integrations

Connect effortlessly with systems and leading HR platforms like SAP Success Factors, Workday, and Oracle for a unified workflow.

Centralized Data Management

Consolidate employee data in one place for easy access, updates, and analysis.

Employee Access

Empower employees with 24/7 access to their personal files.

Mercans’ payroll software provides a comprehensive, secure, and user-friendly solution, streamlining payroll processes and allowing you to focus on your most valuable asset, your people.

24/7 Access

Access payroll data anytime and from any location.

Transparent Pricing

Benefit from a fixed monthly fee plus a per-employee charge with no hidden costs.

Dedicated Support

Get expert assistance and advice to maximize the software’s benefits.

Secure Data Management

Support data protection and integrity with secure online processing and controlled backup practices.

Compliance Assurance

Stay compliant with current fiscal and employment regulations through maintained payroll rules and updates.

Mercans’ payroll software provides a comprehensive, secure, and user-friendly solution, streamlining payroll processes and allowing you to focus on your most valuable asset, your people.

Streamlined Payroll Processing

No External Dependency

Manage payroll directly through our application, eliminating the need for third-party processors.

Integrated HR and Leave Management

Handle payroll, HR tasks, and employee leave requests within one platform, simplifying administrative duties.

Reduced Manual Work

Automate routine tasks to minimize errors and ensure accurate payroll processing.

Customization

Personalize workflows to meet your specific business needs, enhancing efficiency.

Time Savings

Redirect time saved from automation to more strategic activities.

Seamless Integrations

Connect effortlessly with systems and leading HR platforms like SAP Success Factors, Workday, and Oracle for a unified workflow.

Centralized Data Management

Consolidate employee data in one place for easy access, updates, and analysis.

Employee Access

Empower employees with 24/7 access to their personal files.

Additional Key Features

24/7 Access

Access payroll data anytime and from any location.

Transparent Pricing

Benefit from a fixed monthly fee plus a per-employee charge with no hidden costs.

Dedicated Support

Get expert assistance and advice to maximize the software’s benefits.

Secure Data Management

Support data protection and integrity with secure online processing and controlled backup practices.

Compliance Assurance

Stay compliant with current fiscal and employment regulations through maintained payroll rules and updates.

This content was prepared for informational purposes only. As local laws & regulations keep on changing, please consult your tax & legal advisors.

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FAQs

What payroll functions should a SaaS platform support in Cambodia (e.g., gross-to-net salary calculation, payslip generation, GDT and NSSF withholding, and ToS/NSSF filings)?

Mercans payroll software for Cambodia delivers end-to-end payroll processing including automated gross-to-net salary calculation, itemized payslip generation, monthly progressive Tax on Salary (ToS) withholding, National Social Security Fund (NSSF) contribution calculation across the Occupational Risk, Healthcare and Pension schemes, and the twice-yearly seniority indemnity payment, supporting both USD and Khmer Riel (KHR) salary payments.

How do payroll SaaS solutions ensure compliance with Cambodian authorities (General Department of Taxation, NSSF, MLVT) and statutory reporting obligations?

Mercans supports compliance by keeping pace with Cambodia’s monthly Tax on Salary filing with the General Department of Taxation (GDT), the monthly contribution declaration to the National Social Security Fund (NSSF), and the Ministry of Labour and Vocational Training’s (MLVT) implementing Prakas, with accurate monthly remittance deadlines that reduce the risk of late filings and statutory penalties.

What employer registration and employee data are required (e.g. NSSF employer and employee registration, work permits for foreign staff) and how does payroll software assist with this?

Mercans automates onboarding by securely capturing and managing employer and employee data, including National Social Security Fund (NSSF) employer and employee registration, Ministry of Labour and Vocational Training (MLVT) work permit and Foreign Employee Work Book data for foreign nationals, and the mandatory employment contract particulars required under Cambodia’s Labor Law, helping employers remain compliant from the first day of employment.

How does payroll software handle Cambodia-specific components like the progressive Tax on Salary, the seniority indemnity, and USD/KHR salary payments?

Mercans payroll software automatically calculates Cambodia’s progressive monthly Tax on Salary on gross salary, the mandatory seniority indemnity of 15 days’ wages per year of service paid in two installments each June and December, and NSSF contributions across the Occupational Risk, Healthcare and Pension schemes, while supporting dual-currency USD and Khmer Riel (KHR) salary payments in line with Cambodia’s dollarized economy.

Can payroll SaaS integrate with Cambodian HR and ERP systems and support outsourcing or Employer of Record models?

Mercans offers robust integration capabilities with leading HR and ERP systems, supporting seamless payroll, HR management, and outsourcing models including Employer of Record, for full compliance and efficient management of your Cambodian workforce.