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.