Contribution payment
- Obligation and contribution rate
Every employer or owner of an enterprise/establishment with 8 employees or more under the Law on Social Security Schemes for Persons defined the Provisions of the Labor Law shall mandatorily register and pay contributions to the National Social Security Fund (NSSF) for both occupational risk and health care schemes and other schemes.
1.1. Occupational risk scheme
Contribution of occupational risk is only borne by the employer or owner of an enterprise/ establishment. The workers are not liable for paying such contribution.
The contribution rate of occupational risk is an agreeable rate prescribed by 0.8 % (zero point eight) of the contributory wage of worker’s gross wage.
Contribution Rate of Occupational Risk Scheme
| Rank | Monthly wage (Riel) | Contributory wage (Riel) | Contribution (Riel)
(0.8%) |
| 1 | Below 200,000 | 200,000 | 1,600 |
| 2 | 200,001-250,000 | 225,000 | 1,800 |
| 3 | 250,001-300,000 | 275,000 | 2,200 |
| 4 | 300.001-350.000 | 325,000 | 2,600 |
| 5 | 350,001-400,000 | 375,000 | 3,000 |
| 6 | 400,001-450,000 | 425,000 | 3,400 |
| 7 | 450,001-500,000 | 475,000 | 3,800 |
| 8 | 500,001-550,000 | 525,000 | 4.200 |
| 9 | 550,001-600,000 | 575,000 | 4,600 |
| 10 | 600,001-650,000 | 625,000 | 5,000 |
| 11 | 650,001-700,000 | 675,000 | 5,400 |
| 12 | 700,001-750,000 | 725,000 | 5,800 |
| 13 | 750,001-800,000 | 775,000 | 6,200 |
| 14 | 800,001-850,000 | 825,000 | 6,600 |
| 15 | 850,001-900,000 | 875,000 | 7,000 |
| 16 | 900,001-950,000 | 925,000 | 7,400 |
| 17 | 950,001-1,000,000 | 975,000 | 7,800 |
| 18 | 1,000,001-1,050,000 | 1,025,000 | 8,200 |
| 19 | 1,050,001-1,100,000 | 1,075,000 | 8,600 |
| 20 | 1,100,001-1,150,000 | 1,125,000 | 9,000 |
| 21 | 1.150.001-1.200.000 | 1,175,000 | 9,400 |
| 22 | 1,200,001 up | 1,200,000 | 9,600 |
1.2. Health care scheme
Contribution rate of health care scheme which is borne by employer or owner of an enterprise/establishment shall be determined by 1.3 (one point 3) percent of the contributory wage of worker’s gross wage.
Contribution rate of health care scheme which is borne by worker shall be determined by 1.3 (one point 3) percent of contributory wage of worker’s gross wage.
The contributory wage of worker’s gross wage for health care scheme shall be determined the same as occupational risk.
Contribution Rate of Health Care Scheme
| Rank | Monthly wage (Riel) | Contributory wage (Riel) | Contribution
(2,6% for one worker) |
| 1 | Below 200,000 | 200,000 | 5,200 |
| 2 | 200,001-250,000 | 225,000 | 5,850 |
| 3 | 250,001-300,000 | 275,000 | 7,150 |
| 4 | 300,001-350,000 | 325,000 | 8,450 |
| 5 | 350,001-400,000 | 375,000 | 9,750 |
| 6 | 400,001-450,000 | 425,000 | 11,050 |
| 7 | 450,001-500,000 | 475,000 | 12,350 |
| 8 | 500,001-550,000 | 525,000 | 13,650 |
| 9 | 550,001-600,000 | 575,000 | 14,950 |
| 10 | 600,001-650,000 | 625,000 | 16,250 |
| 11 | 650,001-700,000 | 675,000 | 17,550 |
| 12 | 700,001-750,000 | 725,000 | 18,850 |
| 13 | 750,001-800,000 | 775,000 | 20,150 |
| 14 | 800,001-850,000 | 825,000 | 21,450 |
| 15 | 850,001-900,000 | 875,000 | 22,750 |
| 16 | 900,001-950,000 | 925,000 | 24,050 |
| 17 | 950,001-1,000,000 | 975,000 | 25,350 |
| 18 | 1,000,001-1,050,000 | 1,025,000 | 26,650 |
| 19 | 1,050,001-1,000,000 | 1,075,000 | 27,950 |
| 20 | 1,100,000-1,150,000 | 1,125,000 | 29,250 |
| 21 | 1,150,001-1,200,000 | 1,175,000 | 30,550 |
| 22 | 1,200,001 up | 1,200,000 | 31,200 |
- Date of contribution payment
The date of the first contribution payment shall be regulated in a qualified period of 30 days following the date of the NSSF issues “Certificate of Enterprise/Establishment Regulation”. Every employer or owner of an enterprise/establishment shall pay the monthly contribution no later than 15th of the following month. Employer or owner of an enterprise/establishment who fails to pay contribution on the determined date shall pay additionally 2% of interest charge of the actual amount of the monthly contribution and be liable for the fine as set forth in article 36 of the law on Social Security Schemes for Persons defined by the Provisions of the Labor Law.
- Procedures and formalities of contribution payment
Employer or owner of an enterprise/establishment shall pay contribution to the account of the National Social Security Fund through ACLEDA Bank. The contribution payment shall be complied as follows:
- Employer or owner of an enterprise/establishment shall pay contribution directly to the contracted bank as before or
- Employer or owner of an enterprise/establishment shall pay contribution through ACLEDA Unity or Internet Banking. The service charge is borne by the employers.
Then employer or owner of an enterprise/establishment shall submit the contribution documents to NSSF as follows:
- Submit contribution documents directly to the NSSF head office or NSSF branches
- Submit contribution document via email: contribution@nssf.gov.kh
Employer or owner of an enterprise/establishment shall attach the relevant documents as follows:
- Worker’s registration form (E-Form)
- Payroll ledger
- Contribution payment receipt
- Employer’s verification letter (Form B)
- Bank slip
Employer or owner of an enterprise/establishment submitting the documents via Email or Web application shall scan contribution payment receipt, worker’s verification letter (Form B) and bank slip and copy the soft of E-form and payroll ledger.
The NSSF shall verify and issue a slip of contribution payment to employer or owner of an enterprise/establishment.
- Checking on the payroll lager and employee’s list
Employer or owner of an enterprise/establishment shall submit payroll ledger, list of workers and other relevant documents to the NSSF for verifying when necessary.
