- Allowances for transportation of employees from living place to working place and vice versa, including accommodation or housing provided within the workplace in accordance with the Labor Law;
- Allowance for meals provided to all employees and workers regardless of their position or function;
- National Social Security Funds or social welfare funds within the limit as provided by the Law;
- Health insurance, life insurance premiums or health insurance premiums which are provided to all workers and employees regardless of their positions or functions;
- Allowance for infant or expenses on infant care center as stipulated in the Labor Law;
- Severance pay for employment termination or indemnity for layoff within the limit as provided in the Labor Law.
To obtain these benefits, factories and enterprises shall submit all necessary documents to the General Department of Taxation. Such documents shall include but are not limited to: accommodation policies provided to its workers and employees for each work period.
This Circular replaces Circular No 002 សហវ, dated 20 January 2015 on Application of withholding tax on salary and fringe benefit tax.
From the signing date of this Circular the General Department of Taxation, all ministries, core institutions, factories and enterprises shall implement the above mentioned changes.
Phnom Penh, 06 October 2016
Senior Minister
Minister of Economic and Finance
Signature
Dr. Aun Pornmoniroth
Cc:
- The Cabinet of Council of Ministers
- Secretariat General of royal government
- The Cabinet of Samdach Prime Minister
- The Cabinet of Samdach, His/Her Excellency Vice-Prime Minister
- All relevant ministries and core institutions
- Royal gazette
- Achieves-Chronological
