What is Employer of Record (EOR) service? How can companies hire overseas employees without a local entity?

Employer of Record (EOR) is a global employment solution that allows companies to legally hire local full-time employees without setting up a legal entity in the target country. YeeGoo provides EOR services covering 150+ countries, helping businesses save over 80% on HR costs. According to Deloitte's 2025 Global Human Capital Trends Report, companies using EOR services increase their internationalization speed by an average of 300%.

How to uniformly manage and pay expatriate employees in multiple countries?

Through the YeeGoo cloud platform, you can manage the employment, payroll and compliance of global employees in one stop. We support payroll payments in more than 80 major international currencies, with funds arriving on time in T+0 time. The platform provides automated tax calculation, social security contribution and compliance declaration services, allowing you to easily manage teams distributed in more than 150 countries and regions.

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YeeGoo supports cross-border payroll payments in more than 80 major international currencies, including USD, EUR, GBP, JPY, CNY, SGD, HKD, THB, VND, IDR, MYR and more. We provide automated exchange rate conversion and multi-currency settlement services to ensure your global team receives local currency salaries on time.

Startups going global without setting up branches: how to hire overseas employees quickly?

For startups and early-stage global teams, YeeGoo offers a flexible pay-as-you-go model with no annual fees or overseas entity setup required. The entire hiring process takes only 4 steps: 1) Submit hiring request (1-2 days) 2) Online certification & signing (30 mins) 3) One-click onboarding (5 mins) 4) Easy management via cloud platform. From request to official onboarding, it can be completed in as fast as 3 working days, with an average of 5 working days. Compared with traditional methods (entity setup costs $10,000-$50,000), it saves more than 80% of expenses.

How to handle global work visas, employment contracts and social security for long-term expatriate employees?

YeeGoo provides one-stop global visa support services including: 1) Work visa application assistance covering Southeast Asia (Thailand, Vietnam, Indonesia, Malaysia), Japan, Korea, Europe, North America and other major markets 2) Local employment contract signing in compliance with local labor laws 3) Automatic social security contribution and calculation 4) Full Chinese/English service with professional team support 24/7. We have local legal counsel in every operating country to ensure 100% compliance. We have successfully helped 500+ companies complete global employee deployment with a 99.9% compliance rate.

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Cambodia

Your quick guide on talent and labor compliance norms in Cambodia

(The data below is for reference only. You may refer to the official government websites or contact us for updates.)

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CapitalPhnom Penh

CurrencyCambodian Riel (KHR)

LanguagesKhmer/Cambodian (Official), English

Payroll FrequencyMonthly — wages must be paid by the 15th of the following month.

GDP per Capitaapprox. $2,600 (2025, IMF estimate)

Employer Tax~5.4%

CapitalPhnom Penh

CurrencyCambodian Riel (KHR)

LanguagesKhmer/Cambodian (Official), English

Payroll FrequencyMonthly — wages must be paid by the 15th of the following month.

GDP per Capitaapprox. $2,600 (2025, IMF estimate)

Employer Tax~5.4%

Talent Landscape Analysis

Cambodia is experiencing economic growth, with tourism and textiles as prominent industries, while agriculture supports the rural population. The garment sector, constituting around 80% of exports, is a key contributor. Cambodia attracts investors with favorable taxation, low wages, and convenient access to the Asian market. The advancement of Industry 4.0 in Cambodia is accelerating, presenting opportunities for further economic development.

Major economic Cities

Phnom Penh, Siem Reap, Sihanoukville

Skills in demand

Manufacturing supervisors and quality/compliance specialists, finance and accounting, IT/software, digital marketing, and tourism/hospitality roles are in demand.

Salary Data

The average salary in Cambodia are mentioned below

Employing in Cambodia

Employment in Cambodia is overseen by several legal instruments, from the Constitution to laws on social security schemes. While onboarding an individual, the employer must know about it. The following section mentions the necessary information.

Employee Contract

Leave Policy

Payroll

Taxes

Offboarding & Termination

Visa and Immigration

Employee Contract

Basic

Employment contracts are meant to establish employment relationships legally. Employment contracts in Cambodia are of two types: Fixed duration contracts and unfixed-duration contracts. The contract’s language should be in the local language, Khmer, though it is not legally mandatory. But to obtain a work permit for foreign employees, the employment contract must be translated into Khmer.

Probation Period

The usual probationary period followed in Cambodia is from one to three months.

13th Month Pay

After the first year of service, it is customary to provide the employees a seniority bonus, which ranges from $2 to $11, depending on the years of service, and is a constant at $11 beyond 11 years of service. It may be paid monthly or in the 13th month.

Employee Benefits

Employers in Cambodia may provide the following benefits to their employees:

Seniority bonus.
Attendance bonus.
Transportation and accommodation allowance.
Maternity leave.
Paternity leave.
Health Insurance.
Social Security.

Payroll Cycle

Regular employees’ wages are paid monthly. Laborers are paid at least once every 16 days.

Minimum Wage

The monthly minimum wage is USD 198 or KHR 810,612.00/month for probationary workers and USD 200 or KHR 818,800.00/month for regular workers.

Overtime Pay

Overtime is provided at 150% of the regular pay rate. Overtime between 10 pm and 5 am, on public holidays, and on Sundays, the pay rate is 200%.

Employer Payroll Cost:

Type of Tax	Contribution
Health Insurance	2.6%
National Social Security Fund	0.8%
Total cost on Employer	3.4%

Employee Payroll Cost:

No payroll tax from 2018 onwards

Employee Income Tax

Income Group (KHR)	Contribution
0 – 1,300,000	0.00
1,300,001 – 2,000,000	5%
2,000,001 – 8,500,000	10%
8,500,001 – 12,500,000	15%
Above 12,500,000	20%

Non-residents are taxed at a flat rate of 20%, which constitutes a final tax.

VAT

The standard VAT rate is 10%.

Termination Process

The termination procedures depend on the type of employment contract, the position held by the employee, and the reason for termination. Fixed-Term Contract An FDC cannot be terminated before its stipulated expiry date unless the employee and employer sign a mutual separation agreement before a labor inspector. If one of the parties disagrees, the employment contract cannot be terminated unless for reasons of gross misconduct. Unfixed duration Contract For indefinite employment, written notice must be given. A UDC is terminated with cause when it is terminated on any of the following grounds: A reason related to the employee’s aptitude or behavior, depending on the requirements of the enterprise A force majeure situation Serious misconduct from the employee. The employer must also notify the Ministry of Labor. Upon termination, the employee is entitled to request a certificate of employment stating the dates of employment and information about the position held. If the employer refuses to provide this, the employer must pay the employee for damages.

Notice Period

The usual notice period during the probationary period is between 7 to 15 days. In the case of permanent employees, this period is in the range of seven to ninety days.

Severance pay

In cases where the employer fails to provide written notice or adhere to the notice period, the employee is entitled to compensation equivalent to the earnings they would have received during the notice period. For indefinite period employment, severance pay ranges from 7 days for 6 months to 1 year of employment to 15 days' wages for every year of employment (up to a maximum of 6 months) for periods exceeding 1 year. Fixed-term contract employees are entitled to receive at least 5% of wages earned during the contract period.

Visa and Immigration

In order to work in Cambodia, a work permit and an employment card need to be obtained from the Ministry of Labor and Vocational Training (MLVT). A valid business visa or E-class visa is required for foreign employees:

For foreigners working in Cambodia as freelancers and Entrepreneurs – Visa type is EB
For foreigners starting a job or business in Cambodia – Visa type is EP

Employee Contract

Basic

Probation Period

The usual probationary period followed in Cambodia is from one to three months.

13th Month Pay

Employee Benefits

Employers in Cambodia may provide the following benefits to their employees:

Seniority bonus.
Attendance bonus.
Transportation and accommodation allowance.
Maternity leave.
Paternity leave.
Health Insurance.
Social Security.

Leave Policy

Public and Provincial Holidays

Leave Information

Payroll

Taxes

Offboarding & Termination

Visa and Immigration

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