Cambodia Overtime & Night Shift Pay Calculator
Compute statutory overtime remuneration for standard daytime overtime (150%), night shift overtime (200% between 22:00โ06:00), and Sunday or public holiday work (200% double time) in USD ($) and KHR (แ).
โฑ๏ธ๏ธ Wage & Overtime Hours Rendered
Hourly rate divisor: 208 hours (26 days × 8h).
Normal working days (06:00โ22:00).
Between 22:00 and 06:00.
Rest days & official holidays.
๐ฐ Overtime Pay Slip
Articles 137โ140๐๏ธ Cambodian Statutory Overtime & Night Work Multipliers
| Shift Classification | Time Window | Multiplier | Statutory Basis |
|---|---|---|---|
| Standard Daytime Overtime | 06:00 to 22:00 (MonโSat) | 150% (1.5× rate) | Labor Law Article 139 |
| Night Shift Overtime | 22:00 to 06:00 | 200% (2.0× rate) | Labor Law Article 139 |
| Sunday / Weekly Rest Day | Weekly rest day | 200% + Rest day | Labor Law Article 140 |
| Official Public Holidays | Prakas annual holiday calendar | 200% (Double time) | MLVT Holiday Decrees |
โ Frequently Asked Questions on Overtime Regulations
Can an employer force an employee to work overtime in Cambodia? โผ
No. Under the Cambodian Labor Law, overtime work is strictly voluntary. An employer cannot sanction, demote, or dismiss an employee who declines to perform overtime work beyond regular 8-hour daily shifts.
What meal allowances or transport must be provided during overtime? โผ
For overtime shifts extending past normal evening hours (particularly in the garment and footwear sectors), employers must provide either a free nutritious meal or a statutory cash meal allowance (typically 2,000 to 2,500 KHR per day), plus safe transportation if night shifts end after public transport hours.
Are managerial personnel entitled to overtime pay? โผ
Executive and senior managerial staff who have autonomy over their schedules and are not bound by strict operational factory shifts are generally exempt from statutory overtime, receiving inclusive executive compensation packages.
How are overtime records maintained for labor inspection? โผ
Enterprises must maintain an accurate electronic or manual biometric overtime logbook signed by workers and certified by shop stewards, keeping records available for inspection by MLVT labour inspectors.
Is overtime pay taxed income? โผ
Overtime earnings form part of gross taxable compensation for Tax on Salary (TOS). However, under certain circulars, the overtime premium portion (the 50% extra above base pay) may receive specific exemptions in designated export manufacturing zones.
๐ Royal Government of Cambodia GDT & NSSF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KHR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 KHR |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & ASEAN & Kingdom of Cambodia Fiscal Policy Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.