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Payroll Management

OVERVIEW

Payroll calculation is a technical skill. However, it is so importance for every Human Resources Manager to have a well-rounded skills and knowledges around payroll. If you have no ground understanding of the related law & regulations and how it calculated, you may find difficulty to review the payroll, support your staff and ensure your company complies and pay on time.

TRAINING OBJECTIVES

By the end of the training course, participants will be able to:

  • Administer the payroll according to the Cambodia laws.

  • Correctly calculate each pay elements and properly prorate.

  • Properly classify tax and non-tax pay elements.

  • Calculate the seniority pay and severance pay.

  • Administer NSSF and proper calculate withholding tax.

  • Administer sick pay, meal allowance, and other benefits in cash.

  • Handle expense reimbursements, and other staff expenses

  • Follow the proper policies, procedures, and documentation requirements for organization and in line with local regulations.

  • Properly complete and file all required reporting requirements.

  • Implement and maintain audit, disaster recovery, and record retention processes and procedures.

TRAINING CONTENT

Module 1 - Basic Cambodia Labor Law

  • Employment Contract

  • Notice Period

  • Leaves

  • OT

  • Working Hour

  • Day off

  • Contract Termination

  • Seniority payment

  • Damage payment

  • NSSF Law


Module 2 – Taxes Law

  • Tax on Salary

  • Fringe Benefit Tax


Module 3- Payroll Element

  • Pay calendar

  • Components before tax on salary

  • Components after tax on salary


Module 4- Payroll Calculation

  • Salary/Benefits Pro-rata

  • Goss Salary

  • Net Salary

  • Deduction

  • Tax on Salary

  • Fringe Benefit Tax

  • Seniority/Damage payment

  • Annual Leave

  • In lieu of Notice

  • OT

  • Severance pay 

  • First Payroll

  • Second Payroll

  • Final paycheck


Module 5- NSSF

  • NSSF computation

  • NSSF System and Reconciliation

  • NSSF payment and declaration to NSSF


Module 6- Tax on Salary & Tax on Fringe benefit

  • Tax on salary & fringe benefit tax computation

  • Tax on salary & fringe benefit tax payment

  • Tax on salary & fringe benefit tax declaration to GDT


Module 7- Payroll Audit and protection

  • Check/review Payroll calculation

  • Contingency plan

  • Policies and procedures

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