Co-authored by Chris Robinson and Samnangvathana Sor of DFDL

The requirement that all Cambodian employers register their enterprises and employees with the National Social Security Fund is one of a number of changes introduced in recent months as part of the implementation of the health care insurance scheme.

The Ministry of Labor and Vocational Training (MLVT); Ministry of Economy and Finance (MEF); and Ministry of Health (MOH) have issued various regulations (prakas). These regulations deal with the implementation of the health care insurance scheme, which is one of the three pillars covered by the National Social Security Fund (NSSF). The pertinent regulations include:

  • Prakas 404 on the Implementation of Health Care Scheme for Informal Workers and Provision of Additional Allowance for Female Workers Giving Birth issued by the MLVT, MEF, and MOH on October 11, 2017;
  • Prakas 448 on the Registration of Enterprises and Their Employees with the NSSF for Persons Governed under the labor law issued by the MLVT on November 10, 2017; and
  • Prakas 449 on the Determination of Rates, Forms, and Procedures to Contribute to the NSSF for the Occupational Risk Scheme and Health Care Scheme issued by the MLVT on November 10, 2017.

Prakas 404 extends the health care scheme through a health equity fund for so-called “informal workers” and provides additional allowances for female workers upon the birth of a child. These benefits are funded through the state budget and were implemented effective January 1, 2018. For the purposes of this prakas, “informal workers” are those who work less than eight hours per week and “casual workers.” The “health equity fund system” refers to a funding mechanism for social health protection provided to a targeted group of citizens, allowing them to benefit from free health care at local public health centers that are funded by the government. Based on prakas 404, employers (including labor contractors) must register their employees with the NSSF regardless of whether they are regular or casual workers.

In order for female employees to receive the additional childbirth allowance, they must report their pregnancy to the NSSF at least one month before the expected birth of their child.

Prakas 448 requires enterprises employing one or more employees to register the enterprise and the employees with the NSSF. This amends the previous requirement that only applied to enterprises with eight or more employees. Those enterprises established after the issuance of prakas 448 must register with the NSSF within 30 days of commencing commercial operations. Enterprises that have already registered with the NSSF for the occupational risk and health care schemes are not required to reregister with the NSSF. Additionally, enterprises must register their employees with the NSSF no more than three days after the commencement of their employment. However, this does not include employees who are already in possession of a valid NSSF membership card.

Prakas 449 requires all enterprises to contribute required payments to the NSSF within 30 days from the date of obtaining the certificate from the NSSF. Employers must make monthly contributions to both the occupational risk scheme and health care scheme no later than the 15th day of the following month. Once registered, each enterprise must pay monthly contributions to the NSSF based on the employee’s salary, ranging from USD 0.40 (approximately GBP 0.30: EUR 0.30) to USD 2.4 (GBP 1.74: EUR 1.9) per employee for the occupational risk scheme and between USD 1.30 (GBP 0.90: EUR 1.0) to USD 7.80 (GBP 5.7: EUR 6.3) per employee for the health care scheme.


Overall, these new developments in social security greatly increase the responsibility of companies, while providing more benefits to employees. In light of these ongoing developments, companies will be interested in observing and strictly complying with the recent regulations and in particular, fulfilling all registration requirements. The NSSF pension scheme has yet to be implemented, although the NSSF is closely assessing it. The new scheme is expected to enter into force in coming years.

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