The Ministry of Economy and Finance (MEF) has issued an Instruction on Obligation to File Tax Return on Salary Tax of Pregnant Workers/Employees Receiving a Total Salary Before Maternity Leave

Pursuant to Prakas No. 575, dated 19 September 2024, on Salary Tax, and Instruction No. 015/25 , dated 7 February 2025, on Special Protection for Pregnant Workers/Employees issued by the Ministry of Labour and Vocational Training, and in accordance with the wise recommendation of Samdech Moha Borvor Thipadei Hun Manet, Prime Minister of the Kingdom of Cambodia—the Ministry of Economy and Finance has issued the following instructions to promote the health and well-being of pregnant workers and employees:

1. Salary received during active employment: Enterprises shall record and declare salary tax in the month the salary is paid. This declaration should not include maternity-leave salary that is paid in advance in accordance with the Labour Law.
2. Salary entitlement during maternity leave: For maternity-leave salary that must be paid in full during the month preceding the leave period, enterprises are instructed not to record and declare salary tax on the lump-sum payment in the month it is paid. Instead, salary tax must be recorded and declared monthly and separately, based on the salary entitlement for each respective month of the maternity-leave period.