Pursuant to Prakas 448 on the Registration of Enterprises and their employees with the National Social Security Fund (“NSSF”) for persons governed by the Labour Law (“Prakas 448”), all enterprises regulated by the Law on Social Security Schemes must immediately register themselves and their employees for the occupational risk scheme (covering work-related accidents and occupational disease insurance) and healthcare scheme. Enterprises that are already operating but are yet to register with the NSSF must do so by 10 December 2017.

Enterprises that are established after the issuance of Prakas 448, must register with the NSSF within 30 days from the commencement of operations.

Enterprises that are already registered with the NSSF for the occupational risk and health care schemes are not required to re-register with the NSSF.

Moving forward, enterprises must register their employees with the NSSF no more than three days after the commencement of employment, except for employees who already hold an NSSF membership card. This requirement does not apply to employees who already possess a valid NSSF membership card.

Every business employing one or more workers must register its business and workers with the NSSF for the Occupational Risk Scheme (for work-related accidents and occupational diseases) and the Health Care Scheme. Once registered, the business must pay to the National Social Security Fund (NSSF):

  • A monthly contribution equivalent to 0,8% of each worker’s monthly average wages (between USD0.40 and USD2.40 per month per worker) for the Occupational Risk Scheme.
  • A monthly contribution equivalent to 2.6% of a worker’s monthly average wages (between USD1.30 and USD7.80 per month per worker) for the Health Care Scheme.

The government issued Sub-Decree No. 32 dated 4 March 2021 on the Pension Fund Scheme for persons defined in the Labour Law (Sub-Decree 32). Under Sub-Decree 32, a business that employs one or more employees must register with the National Social Security Fund (NSSF) for the Pension Fund Scheme within 30 days after the sub-decree becomes effective.

If the business is already registered for the Health Care Scheme and Occupational Risk Scheme, it must register workers with the Pension Scheme within three days from the date of the worker’s commencement of employment. Contribution to the compulsory pension scheme will be jointly paid by the employer and the employee at the same rate of 2% (total of 4%) of the contributable wage for the first five years. Sub-Decree 32 does not indicate the date on which the Pension Scheme will be implemented. It merely states that this will be determined by a separate joint Prakas of the MLVT and MEF.

Source: https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-legal-alert-new-national-social-security-fund-registration-requirements/