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 ledgers.

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

• Utilize and maintain the enterprise payroll ledger in accordance with the official template provided by the MLVT.
• Make the enterprise payroll ledger 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 ledger 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 ledger at the enterprise’s head office to facilitate inspections.
• Preservation of completed payroll ledgers for a minimum of three years after their closure.
• Downloading a new payroll ledger from the LACMS once the current one is fully used.

Labor inspectors are authorized to conduct inspections of the payroll ledger 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 ledger template from the LACMS to avoid potential penalties.