Reminder on the MLVT’s Requirements on Computerized Payroll Systems

January 16, 2026

On May 6, 2025, the Ministry of Labor and Vocational Training (“MLVT”) issued Prakas No. 111/25 requiring entities to declare their monthly payroll information through the online platform the Labor Sector Data Management System(“LACMS”).

This marks a significant step toward the digitalization of payroll management and strengthens compliance and transparency requirements for employers operating in Cambodia.

All payroll ledgers and computerized payroll books will now include a QR code generated from the LACMS. The QR code constitutes official legal confirmation of the accuracy and authenticity of the payroll information.

Where there are any changes, updates, or additions to payroll information, particularly where an employer uses a format different from the standard template prescribed by the MLVT, entities are required to update the payroll records through the LACMS.

Procedures for using computerized payroll records

To lawfully and properly use payroll records, entities must follow the steps below:

• Select the payroll format: Choose either a computerized payroll book or a payroll ledger (computerized payroll list).
• Customize payroll information: Where applicable, entities should select and/or complete additional payroll information to reflect their specific business activities, whether using a computerized payroll book or payroll ledger.
• Download official payroll templates: Download the computerized payroll book and payroll ledger directly from the LACMS.
• Sign, seal, and re-upload: After printing, the payroll must be signed and stamped with the official seal of the entity, then re-uploaded into the system to generate the QR code.
• Submit on a timely basis: Payroll data must be entered into the LACMS no later than the 20^th day of the following month.

Recordkeeping and inspection

Entities are required to retain payroll-related documents at their office premises to ensure they are readily available for inspection.

Specifically, they must:

• Retain the payroll book for three years after it is fully used; or
• Retain the monthly payroll ledger for at least threeyears.

Any person or entity that fails to comply with the Prakas’s requirements may be subject to fines or other penalties in accordance with the Labor Law.

Prakas No. 269 dated October 11, 2001 on the establishment of pay books, as well as any other regulations inconsistent with this Prakas, are hereby repealed and declared null and void.