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ឯកសារយោងគណនេយ្យកម្ពុជា
Accounting · 5 នាទី

Payroll FX: Paying Foreign Staff in Cambodia Without Surprises

When salaries are quoted in USD but withholdings sit in KHR, payroll FX gets tricky. Here is the clean way.

ដោយ Editorial Team · April 16, 2026

Salary in USD, taxes in KHR

Many expatriate contracts are denominated in USD, but the tax on salary is calculated and remitted in KHR. Use the MEF rate of the pay date to convert the gross salary into KHR before computing tax.

NSSF contributions

Contributions to the National Social Security Fund are KHR-based with a capped salary threshold. Apply the cap after conversion, not before.

Reporting

Provide each employee with a payslip showing the gross USD amount, the rate used, the KHR equivalent, and all deductions. This eliminates disputes and supports your tax filings.

អត្ថបទនេះមានប្រយោជន៍មែនទេ? ចែករំលែកជាមួយក្រុមរបស់អ្នក ឬ ផ្ញើមតិមកយើង។

អត្ថបទពាក់ព័ន្ធ