SakurAccounting AI
NSSF + Salary Tax working calculations

Payroll Software for Cambodia

Calculate Cambodian payroll with NSSF and salary-tax rules, USD and KHR payroll data, and approved accounting entries. Review the working figures with your accountant before filing.

Cambodian payroll calculations with reviewable outputs

Current engine rules for NSSF and Tax on Salary calculations, with reviewable exports.

NSSF working calculation

Current engine inputs use employer 5.4% (Pension 2% + Occupational Risk 0.8% + Healthcare 2.6%), employee 2%, and a KHR 1,200,000 calculation ceiling. Confirm the applicable treatment before filing.

Salary Tax calculation

Progressive monthly salary-tax brackets and qualified dependent deductions are applied to each payroll calculation. Fringe benefit treatment remains for accountant review.

USD and KHR payroll data

Enter salary data in USD and calculate salary tax in KHR using a valid period-end rate from the configured exchange-rate records. Missing rates stop processing.

Accountant supplied inputs

Allowances, overtime, bonuses and other deductions are supplied or approved inputs. Attendance, leave, holiday and seniority entitlement calculations are outside the current payroll engine.

Reviewable working reports

Export payroll data and a salary-tax CSV for review. These working reports do not represent GDT filing acceptance or remittance evidence.

Approved payroll posts to the GL

Approved payroll records post balanced accounting entries to the general ledger. Draft calculations remain available for review before approval.

Cambodian payroll calculations, ready for review

Running payroll in Cambodia requires more than adding a base salary. The working calculation needs salary components, employer and employee NSSF contributions, a KHR ceiling, progressive Tax on Salary brackets, qualified dependent deductions, and a period-end exchange rate for USD salary tax calculations.

SakurAccounting AI calculates these values from employee salary and allowance records. Overtime, bonuses, other deductions and similar amounts are supplied or approved inputs. The product does not currently calculate statutory attendance, leave, holiday, overtime or seniority entitlements.

Approved payroll can post balanced accounting entries to the general ledger. The payroll area also exports a salary-tax CSV working report, but it does not submit returns to the GDT or confirm filing and remittance evidence. Your accountant should review the figures and complete the applicable filing process.

Frequently asked questions

What does SakurAccounting AI payroll calculate?

The payroll module applies the engine's current NSSF inputs (employer 5.4% — Pension 2% + Occupational Risk 0.8% + Healthcare 2.6% — employee 2%, with a KHR 1,200,000 calculation ceiling), applies progressive salary-tax brackets and dependent deductions, and creates reviewable working records. Approved payroll can post accounting entries to the general ledger; the figures still require accountant review.

How does NSSF contribution work in Cambodia?

SakurAccounting's current payroll engine inputs use an employer rate of 5.4% (Pension 2%, Occupational Risk 0.8%, Healthcare 2.6%) and an employee Pension rate of 2%, capped at KHR 1,200,000 in the working calculation. Confirm scheme applicability, wage-band treatment, contribution currency and exchange rate with your accountant before filing.

Does the software handle Cambodian salary tax (Tax on Salary)?

The payroll engine applies the configured progressive monthly salary-tax brackets and qualified dependent deductions when a pay run is processed. Fringe benefit treatment and GDT filing acceptance are not implemented in this payroll workflow, so the exported figures remain working amounts for accountant review.

Can I run payroll in both USD and KHR?

Employee salaries are entered and displayed in USD while the salary-tax calculation converts them to KHR with a valid period-end exchange rate from the configured rate records. The application blocks payroll when a valid rate is unavailable. Confirm the applicable NSSF and filing exchange rates separately before submission.

Does it calculate statutory leave, holiday, overtime or seniority entitlements?

No entitlement engine is currently provided for attendance, leave balances, holiday calendars, statutory overtime or seniority and termination calculations. Allowances, overtime, bonuses and other deductions are supplied or approved inputs and should be checked against employment records.

Does it file returns with the GDT?

No. The payroll area provides payroll records and a salary-tax CSV working report. It does not submit a return to the GDT, confirm filing acceptance or track remittance evidence. An accountant must review and file the figures through the applicable channel.

Review Cambodian payroll calculations today

Free for 14 days. Explore NSSF and Tax on Salary calculations with reviewable exports.

Also includes accounting, payroll working reports and AI document scanning