Cambodian Tax on Salary: Recently , General Department of Taxation clarified the benefits provided by the Factory to the Workers which are not subject to Tax on Salary and the Fringe Benefit Tax. Those benefits are:
– Transport allowance from home to factory and return, housing allowance or an accommodation at the factory in accordance with Labor Law.
– Food allowance regardless of their positions or function and over time food allowance
– National Social Security Fund which is under the determination by the Law
– Life or health insurance providing to all employee regardless of their position or function
– Baby allowance or baby setting expenses which is under determined by the Labor Law