Phnom Penh · Cambodia

Software that has to be right.

We build business systems for Cambodia — payroll, invoicing, automation — where every rule they enforce traces back to the document it came from.

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ប្រការ ៤អត្រាភាគទានរបបសន្តិសុខសង្គមផ្នែកហានិភ័យការងារ ត្រូវបានកំណត់ស្មើនឹង ០,៨ (សូន្យក្បៀសប្រាំបី) ភាគរយ នៃប្រាក់ឈ្នួលមធ្យមជាប់ភាគទាន នៃប្រាក់ឈ្នួលប្រចាំខែរបស់កម្មករនិយោជិត មុនកាត់ពន្ធ ។

[Prakas 449/2017 LV/PrK, Article 4 — as issued]
// parsed from Prakas 449/2017 LV/PrK
{
  "instrument": "nssf.occupational_risk",
  "basis": "gross_monthly",
  "rate": 0.0080,
  "borne_by": "employer",
  "ceiling_khr": 1200000,
  "effective": "2018-01-01",
  "authority": "449/2017 LV/PrK"
}
Gross salary0
NSSF — employee0
NSSF — employer0
Tax on salary0
Seniority accrual0
Net payable (KHR)0

Figures are placeholderA payroll run producing real figures

The rules, compiled.

Scroll
075 MEF.PrkE-invoicingLaw on TaxationTax on SalaryLabour LawSeniority paymentNSSFContribution ratesGDTE-filingMinimum WageAnnual prakasPrakas 117Business registrationPDPData protection075 MEF.PrkE-invoicingLaw on TaxationTax on SalaryLabour LawSeniority paymentNSSFContribution ratesGDTE-filingMinimum WageAnnual prakasPrakas 117Business registrationPDPData protection
Fig. 0.0

Most software is allowed to be approximately right.

Payroll isn't. Tax isn't. An invoice submitted to the GDT isn't. When being slightly wrong means a penalty, a re-filing or an inspection, “it mostly works” stops being an acceptable answer — and the way you build has to change to match.

Fig. 1.0

Recorded once, every place it lands

A rate, a threshold, a deadline — recorded once from the document it came from, then read by everything that depends on it. When it changes, it changes in one place, and everything downstream follows.

Source instrument
Prakas 449/2017 LV/PrK
NSSF contribution rates.
Source instrument
Prakas 075 MEF.Prk
E-invoicing submission.
Product
IustumHR
Payroll, NSSF, seniority

Reads Prakas 449/2017 LV/PrK

Product
IustumBill
E-invoice submission

Reads Prakas 075 MEF.Prk

Integration
Client systems
Whatever you already run

Reads Prakas 449/2017 LV/PrK · Prakas 075 MEF.Prk

How we work
Fig. 4.0

What needs building?

Pick the closest, or tell us it's none of these.

Selected
Custom software development

A system built from your rules, not adapted to them.

What custom software involves

Instruments implemented

An instrument is the legal document a rule comes from — a law, a prakas, a sub-decree. Every rule the payroll engine applies is written down somewhere official, and that document is its instrument.

Ministry of Labour and Vocational TrainingPrakas 449/2017 LV/PrKNSSF occupational risk and health care contribution ratesLast verified 6 August 2026
Royal Government of CambodiaSub-Decree 144Contributory wage floor and ceilingLast verified 6 August 2026
Royal Government of CambodiaSub-Decree 32NSSF pension contribution, phased ratesLast verified 6 August 2026
National AssemblyLaw on TaxationTax on Salary, resident progressive bracketsLast verified 6 August 2026
National AssemblyLabour LawSeniority payment accrualLast verified 6 August 2026
National AssemblyLabour LawLeave entitlement and overtime ratesLast verified 6 August 2026
Ministry of Labour and Vocational TrainingAnnual minimum wage prakasMinimum wageLast verified 6 August 2026
Ministry of Economy and FinancePrakas 075 MEF.PrkE-invoicing submissionLast verified 6 August 2026
Fig. 5.0

Every claim carries its source

The discipline that makes the software right is the same one that governs what we say about it.

NSSF occupational-risk contributions, calculated at the current rate against the statutory wage ceiling.

Authority
Prakas 449/2017 LV/PrK
In force from
1 January 2018
Also governed by
Sub-Decree 144 (wage floor and ceiling)
Last reviewed
6 August 2026
Enforced in
IustumHR payroll engine