You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

May 9, 2025

Cambodia Issues New Requirements for Enterprise Payroll Books

On May 6, 2025, Cambodia’s Ministry of Labour and Vocational Training (MLVT) issued Prakas No. 113/25, introducing new obligations for enterprise owners and directors regarding the use and maintenance of enterprise payroll books.

Under this prakas, enterprise owners or directors are required to:

  • Utilize and maintain the enterprise payroll book in accordance with the official template provided by the MLVT.
  • Make the enterprise payroll book available to labor inspectors for annotations related to compliance with labor laws and regulations.
  • Review and adjust (if necessary) internal practices based on any findings, recommendations, and restrictions issued by labor inspectors during inspections.

The official enterprise payroll book template can be downloaded via the ministry’s Labor Automated Central Management System (LACMS).

Additional requirements include:

  • Retention of supporting documents related to the payroll book at the enterprise’s head office to facilitate inspections.
  • Preservation of completed payroll books for a minimum of three years after their closure.
  • Downloading a new payroll book from the LACMS once the current one is fully used.

Labor inspectors are authorized to conduct inspections of the payroll book and related documentation at any time.

Noncompliance with the provisions of Prakas No. 113/25 may result in significant monetary penalties, as stipulated in Cambodia’s Labour Law.

This prakas also repeals Prakas No. 268, dated October 11, 2001, and any provisions in related regulations that conflict with Prakas No. 113/25.

All enterprises are strongly advised to comply with the new requirements and begin using the updated enterprise payroll book template from the LACMS to avoid potential penalties.

RELATED INSIGHTS​ 

January 2, 2025
On December 27, 2024, a new minimum daily wage rate in Thailand was published in the Government Gazette, taking effect on January 1, 2025. With these changes, the minimum daily wage in 2025 ranges from THB 337 to THB 400, up from the previous THB 330 to THB 370, depending on the province. For most provinces, these rates reflect an increase of THB 7 per day, except for the following provinces and districts, which have increases of THB 9–55 per day: Bangkok Chon Buri Hat Yai District in Songkhla Ko Samui District in Surat Thani Mueang Chiang Mai District in Chiang Mai Nakhon Pathom Nonthaburi Pathum Thani Phuket Rayong Samut Prakan Samut Sakhon The full table of minimum daily wage rates is below. For more details on the new minimum wages, or any aspect of labor and employment in Thailand, please contact Pimvimol (June) Vipamaneerut at [email protected], Ketnut Pukahuta at [email protected], Dusita Khanijou at [email protected], or Chomanut Arif at [email protected].
December 27, 2024
Thailand has issued a series of regulations implementing the Employee Welfare Fund, which was established under the Labour Protection Act B.E. 2541 (1998) (LPA) but had remained unimplemented since the law’s enactment. The Employee Welfare Fund provides financial support to employees in cases such as termination of employment, death, and other circumstances as specified by the Employee Welfare Fund Committee. Under the LPA, employers with more than ten employees are required to register their employees with the Employee Welfare Fund if they do not offer employees a provident fund or comparable assistance for employment termination or death. With the new regulations detailed below, employers are now able to comply fully with this requirement. Implementation Timeline and Details On November 15, 2024, the Royal Decree Determining the Period for Starting the Collection of Savings and Contributions to the Employee Welfare Fund was officially enacted and published in the Government Gazette. According to this royal decree, contributions to the Employee Welfare Fund will commence on October 1, 2025. Two ministerial decrees followed on November 22, 2024—one setting the withholding and contribution rates, and the other outlining minimum levels of financial assistance due in cases of employment termination or death. The Ministerial Notification Specifying the Rate of Savings and Contributions stipulates the required rates for contributions to the Employee Welfare Fund and establishes a five-year initial period with reduced contribution rates. From October 1, 2025, to September 30, 2030, employers and employees are each required to contribute 0.25% of wages to the Employee Welfare Fund. Starting October 1, 2030, employers and employees will each be required to contribute 0.5% of wages. The Ministerial Notification Specifying Criteria and Procedures for Employers to Provide Assistance in Cases of Employment Termination or Death establishes the guidelines employers must follow when offering financial assistance to employees
December 9, 2024
Attorneys at Tilleke & Gibbins in Phnom Penh have contributed the Cambodia chapter to Labor and Employment Disputes 2024, a comprehensive guide from Lexology Panoramic to labor and employment dispute resolution in various jurisdictions around the world. The Cambodia chapter covers the following topics: Pre-action considerations: Key requirements, third-party funding, contingency fee arrangements Issuing a claim: Forum, territorial jurisdiction, standing, commencing claims, fees, service Defendants and legal personality: Types of claims, time limits, counterclaims Case management: Procedure, rules, amendments to claims, adding parties to proceedings, consolidating proceedings Class and collective actions: Special considerations Evidence: Witnesses, tactical considerations Interim relief: Availability, requirements Trial: Hearings conduct and typical time frames, confidentiality and public access, media reporting Elements of successful claims and burden of proof Alternative dispute resolution: Available types, requirements and expectations Enforcement: Collective employment and labor rights, enforcement of collective rights, standing Remedies and enforcement: Available remedies, assessing compensation, enforcement mechanisms Appeals: Appeal procedure and time frames, other means of challenge Update and trends: Recent cases and developments, technology developments, other issues The Cambodia chapter was authored by associates Mealtey Oeurn, Saryda Ou, Chanvisal Lok; and Jay Cohen, partner and director of the firm’s operations in Cambodia. Tilleke & Gibbins also contributed the Vietnam and Thailand chapters to Labor and Employment Disputes 2024. The full Cambodia chapter is available below as a PDF.
December 4, 2024
Thailand Legal Basics, a valuable primer for foreign investors, explores all aspects of living and doing business in Thailand. Written by specialists at Tilleke & Gibbins in Bangkok, it is the only comprehensive English-language guide to the Thai legal system with a focus on the concerns of foreign business and investment.