ស្វែងរក

មីនុយសំរាប់អ្នកប្រើប្រាស់

ពន្ធលើប្រាក់ខែ

The tax on salary is a monthly tax imposed on salary that has been received within the framework of fulfilling employment activities. A physical person resident in the Kingdom of Cambodia is liable to the tax on salary for Cambodian source salary and foreign source salary. A non-resident physical person is liable to the tax on salary for Cambodian source salary. The enterprise which is the employer of an employee has the obligation to withhold tax before salary payment and pay this tax to the tax administration by the 20th of the month following the month in which the salary is paid. 

For a resident employee the tax on salary due is determined on the monthly taxable salary and is withheld according to the progressive tax rate as below:

Monthly salary (Riels) Rate
0 - 1,000,000 0%
1,000,001 - 1,500,000 5%
1,500,001 - 8,500,000 10%
8,500,001 - 12,500,000 15%
12,500,001 - upwards 20%

For a non-resident employee the tax on salary is withheld at the rate of 20% of the amount to be paid before withholding. . This withholding tax is the final tax on salary for the non-resident receiving the salary. 

For fringe benefits, every month, the employer shall withhold and pay tax at the rate of 20% of the total value of fringe benefits given to all employees. The value of fringe benefits is the fair market value inclusive of all taxes.

Source

កំពុងស្វែងរកការងារក្នុងប្រទេសកម្ពុជា?

ការងារពេញម៉ោង និង ការងារក្រៅម៉ោង ជាច្រើនត្រូវបានបន្ថែមក្នុងគេហទំព័រ kh.khmeronlinejobs.com ប្រចាំថ្ងៃ។

លោកអ្នកអាចស្វែងរកការងារតាមមុខជំនាញ​ ដូចជា ផ្នែកទីផ្សារ គណនេយ្យ ផ្នែកសរសេរកម្មវិធីកំព្យូទ័រ ផ្នែកឌីស្សាញ និង ផ្នែកផ្សេងៗជាច្រើនទៀត ហើយលោកអ្នកក៏អាចស្វែងរកការងារតាមទីក្រុង ឬ ខេត្ត ដែលអ្នកកំពុងរស់នៅ​ (ដូចជា ភ្នំពេញ សៀមរាប ក្រុងព្រះសីហនុ បាត់ដំបង និង ខេត្ត/ក្រុង ផ្សេងៗទៀត)។

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