On 31 December 2020, the Cambodian Ministry of Labor and Vocational Training (“MLVT”) announced the launch of its automated online portal for labor-related services (www.mlvt.gov.kh) through Prakas No. 430/20 on Putting in Place Public Services related to Labor and Vocational Training Sectors via an Automated System (“Prakas 430”) and its subsequent notification dated 5 January […]

Sickness is a paid leave permitted by the Labor Law (Article 169). Therefore, during sickness, employer needs to pay the salary of his employee. Highlights of this note If an employee falls sick, who pay the salary? What if an employee wants to stay home to take care of children or school closed or child […]

On 11 April 2019, the Ministry of Economy and Finance issued Circular 003 to confirm the tax treatment of seniority payments introduced by a 2018 amendment to the Labor Law and the issuance of Prakas 443 in September 2018. One of the many uncertainties that had been identified since the introduction of seniority payments as […]

Financing and tax 2018 saw several changes to the tax regulations. The application of transfer pricing rules in Cambodia is now a reality. Starting from 2018, companies have to comply with the regulations issued in October 2017, which adopt the arm’s length principle in accordance with the OECD’s guidelines. The regulations left many questions unanswered, […]

Financing and tax 2018 saw several changes to the tax regulations. The application of transfer pricing rules in Cambodia is now a reality. Starting from 2018, companies have to comply with the regulations issued in October 2017, which adopt the arm’s length principle in accordance with the OECD’s guidelines. The regulations left many questions unanswered, […]

Seniority payment On 11 July 2018, the Labor Law was amended by Royal Decree (“Labor Law Amendment”), particularly Articles 89, 90, 91, 94, 110, 120, and 122. One notable amendment is the elimination of the “indemnity for dismissal”, which is equivalent to severance pay and paid upon employment termination only, and the introduction of the […]

Further to its Notice No. 012/18 dated 29 March 2018, the Ministry of Labor and Vocational Training (“MLVT”) issued Notice No. 016/18 dated 25 April 2018 (“Notice 016”) to further extend the deadline to apply for renewal of foreign employees’ work permits. According to Notice 016, the previous deadline of 30 April 2018 is extended […]

Good news for corporate entities that have not yet renewed the 2018 work permits for their foreign employees with the Ministry of Labor and Vocational Training (“MLVT”).On 29 March 2018, the MLVT issued Notice No. 012/18, extending the previous deadline of 30 March 2018 to 30 April 2018 to give employers more time to renew […]

Commercial Law – Filing Statute of Business Associations On 07 March 2018, the Ministry of Commerce (“MOC”) issued Prakas No. 088 MOC (“Prakas 088”) regarding filing statutes of business associations. According to Prakas 088, as part of ongoing obligations after registration with government authorities, all business associations, including foreign chambers of commerce, must file their […]