Cambodia: Certain relief for tourism, garment sectors and educational institutions (COVID-19)

Cambodia: Certain relief for tourism, garment sectors

Authorities in Cambodia have released guidance items to provide certain relief in response to the coronavirus (COVID-19) pandemic.


Related content

The relief provided is available for the following sectors.

  • Tourism sector – Instruction No. 011 was released as guidance for the owners of hotels, guesthouses and restaurants, and for travel agents affected by the COVID-19 pandemic. In general, relief is available with respect to rental fees, employment contracts, social security contributions and health care contributions, and seniority payments.
  • Garment and tourism sector – Instruction No. 045/20 addresses the suspension of employment contracts and the social security contributions for factories, enterprises or establishments in the garment and tourism sectors. Relief is available for both owners and employees.
  • Educational institutions – Letter No. 609/20 allows certain educational institutions to suspend social security contributions for a period of six months from April 2020 and until September 2020 (unless the educational institutions are required to reopen before September 2020).

Read a May 2020 report [PDF 378 KB] prepared by the KPMG member firm in Cambodia

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal