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ARTICLE · 15 MAY 2025

Cambodia Issues New Requirements For Enterprise Payroll Books

Tilleke & Gibbins
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On May 6, 2025, Cambodia's Ministry of Labour and Vocational Training (MLVT) issued Prakas No. 113/25, introducing new obligations for enterprise owners and directors...

CambodiaEmployment and HR

On May 6, 2025, Cambodia's Ministry of Labour and Vocational Training (MLVT) issued Prakas No. 113/25, introducing new obligations for enterprise owners and directors regarding the use and maintenance of enterprise payroll books.

Under this prakas, enterprise owners or directors are required to:

  • Utilize and maintain the enterprise payroll book in accordance with the official template provided by the MLVT.
  • Make the enterprise payroll book available to labor inspectors for annotations related to compliance with labor laws and regulations.
  • Review and adjust (if necessary) internal practices based on any findings, recommendations, and restrictions issued by labor inspectors during inspections.

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