Home   >   교민정보   >   캄보디아 투자   >   [캄보디아 투자] 최저임금 인상 후 기업이 실질적으로 부담해야 하는 임금은 얼마인가요?

[캄보디아 투자] 최저임금 인상 후 기업이 실질적으로 부담해야 하는 임금은 얼마인가요?

기사입력 : 2015년 02월 05일

질문 191. 캄보디아 정부는 봉제 및 신발 제조업의 최저 임금을 2015년 1월부터 인상 한다고 들었는데 기업주는 실질적으로 얼마를 부담하게 되는 것인가요?

 

답변

작년 12월 24일 캄보디아 노동부에서 발표에 따르면 봉제업의 최저임금을 월 80불에서 19%를 인상한 95불로 결정하였습니다. 지난 수년간 캄보디아 봉제 및 신발산업에 종사하는 직원의 최저임금 및 법정 수당은 수 차례에 걸쳐 변화되어 왔으며, 특히 2011년 3월부터 최근 2013년 5월까지 많은 변화가 있었습니다. 최근 발표 이전은 2013년 5월부터 최저임금을 $66불에서 $80로 상향 조정한 바 있습니다.

최저임금이 95불인 경우에도 별도로 생활비 보조금을 5불을 지급하도록 되어 있으므로 최종적인 최저임금은 월 100불이 되는 셈입니다. 생산량 기준(piece-rate)으로 일을 하는 직원의 경우도 해당되므로 실적이 95불 미만인 경우에도 고용주는 최저임금을 보장하여야 합니다.

그 외에 법으로 규정된 수당 (bonus and Benefits)으로는 아래 표와 같이 인상되어 왔습니다.

191-1

정근수당이라 함은 연차휴가나 공휴일을 제외한 매월 정해진 근무일수에 전부 일을 한 경우에 지급해야 하는 수당입니다. 호봉수당은 2000년 8월부터 시작된 것으로 1년 이상 근무를 하는 경우에 지급하는 수당으로, 가령 1년을 근무한 직원은 13개월 차부터 매월 2불씩 호봉수당을 지급하고 1년마다 1불씩 증가하여 최대 11불까지 지급해야 하는 수당입니다.

임금 외에 고용주가 추가로 부담해야 하는 것은 7명 이상의 직원을 채용하고 있는 법인은 2008년 말부터 직장상해, 의료보험 및 국민연금을 위해 설립된 정부자치기관(autonomy)인 국가사회보장기금(NSSF, National Social Security Fund)에 매월 지급하는 총 급여의 0.8%를 납부해야 합니다.

결국에 기업이 실질적으로 부담해야 하는 임금은 최저 임금 (100불) + 법정 수당(23불) + 사회보장 보험료(0.98불) = 대략 124불에 해당합니다. 그 외에 초과근무 수당 및 휴일 근무수당을 대략 20%라고 가정할 경우에는 20불을 추가하면 148불 정도의 부담이 될 것으로 예상합니다.

/ (세법관련질의) 우리회계법인 고동호 회계사 (dhkoh99@gmail.com)

wooriaccounting.com

Share

357 Comments

  1. Pingback: Beverly Bultron

  2. Pingback: Madelyn Monroe MILF

  3. Pingback: best-domain-portfolio

  4. Pingback: valentine gift

  5. Pingback: valentine gift for her

  6. Pingback: sleep aid. best sleep aid

  7. Pingback: Click Here

  8. Pingback: Click Here

  9. Pingback: Click Here

  10. Pingback: Click Here

  11. Pingback: Click Here

  12. Pingback: Click Here

  13. Pingback: Click Here

  14. Pingback: Click Here

  15. Pingback: Click Here

  16. Pingback: Click Here

  17. Pingback: Click Here

  18. Pingback: Click Here

  19. Pingback: Click Here

  20. Pingback: Click Here

  21. Pingback: Click Here

  22. Pingback: Click Here

  23. Pingback: Click Here

  24. Pingback: Click Here

  25. Pingback: Click Here

  26. Pingback: Click Here

  27. Pingback: Click Here

  28. Pingback: spaceros

  29. Pingback: moveit studio

  30. Pingback: Click Here

  31. Pingback: Click Here

  32. Pingback: Reputation Defenders

  33. Pingback: Reputation Defenders

  34. Pingback: Click Here

  35. Pingback: Click Here

  36. Pingback: Click Here

  37. Pingback: Click Here

  38. Pingback: Click Here

  39. Pingback: Click Here

  40. Pingback: Click Here

  41. Pingback: Click Here

  42. Pingback: Click Here

  43. Pingback: Click Here

  44. Pingback: Click Here

  45. Pingback: Click Here

  46. Pingback: Click Here

  47. Pingback: Click Here

  48. Pingback: grand rapids dentist

  49. Pingback: grand rapids teeth whitening

  50. Pingback: Click Here

  51. Pingback: Click Here

  52. Pingback: https://gquery.org/

  53. Pingback: Click Here

  54. Pingback: Click Here

  55. Pingback: Click Here

  56. Pingback: Click Here

  57. Pingback: Click Here

  58. Pingback: Click Here

  59. Pingback: Click Here

  60. Pingback: Click Here

  61. Pingback: Click Here

  62. Pingback: Click Here

  63. Pingback: Click Here

  64. Pingback: invite and earn

  65. Pingback: Click Here

  66. Pingback: Click Here

  67. Pingback: Click Here

  68. Pingback: Click Here

  69. Pingback: Click Here

  70. Pingback: Click Here

  71. Pingback: Click Here

  72. Pingback: Click Here

  73. Pingback: Click Here

  74. Pingback: Click Here

  75. Pingback: Click Here

  76. Pingback: Click Here

  77. Pingback: 프로그레시브 잭팟

  78. Pingback: 무료 카지노 게임

  79. Pingback: 신뢰할 수 있는 카지노 사이트

  80. Pingback: best-domain-broker

  81. Pingback: premium-domains-for-sale

  82. Pingback: free rent ads

  83. Pingback: website for small business

  84. Pingback: best start up books

  85. Pingback: womens leggings

  86. Pingback: Google reviews

  87. Pingback: Become an Aussie Porn Star

  88. Pingback: 2023 Books

  89. Pingback: deceased

  90. Pingback: burial place

  91. Pingback: social security number

  92. Pingback: obituaries

  93. Pingback: IRA Empire

  94. Pingback: proven football betting system

  95. Pingback: Chirurgie Tunisie

  96. Pingback: Chirurgie esthétique Tunisie

  97. Pingback: NCNU

  98. Pingback: مرتبات جامعة المستقبل

  99. Pingback: منح ماجستير إدارة الأعمال في مصر

  100. Pingback: الأنشطة التعليمية لطلاب الصيدلة في جامعة 

  101. Pingback: Which course is best for pharmacy

  102. Pingback: برامج طب الفم و الاسنان في جامعة المستقبل ب&#

  103. Pingback: الدراسات العليا بكلية طب الأسنان جامعة ال

  104. Pingback: الحضور والغياب

  105. Pingback: الهندسة الطبية الحيوية

  106. Pingback: تقدم تكنولوجي

  107. Pingback: FCIT Alumni and Careers

  108. Pingback: Faculty Grievances

  109. Pingback: top university in egypt

  110. Pingback: Dr. Al-Moataz Youssef

  111. Pingback: top university in egypt

  112. Pingback: MBA

  113. Pingback: Campus visits and interviews for future university

  114. Pingback: Personal statement for future university

  115. Pingback: خطابات توصية لجامعة المستقبل

  116. Pingback: Entrance exams for future university

  117. Pingback: political economy

  118. Pingback: Semi-annual academic journal

  119. Pingback: Public opinion

  120. Pingback: career opportunities for faculty of pharmacy

  121. Pingback: دكتوراه طب الأسنان في جامعة المستقبل في مص

  122. Pingback: طب الاسنان المعاصر

  123. Pingback: بكالوريوس فى طب الفم والاسنان

  124. Pingback: student life at the College of Engineering

  125. Pingback: Online Education

  126. Pingback: psychological and social research

  127. Pingback: الكيمياء التحليلية الصيدلانية

  128. Pingback: https://www.kooky.domains/post/introduction-to-blockchain-technology

  129. Pingback: https://www.kooky.domains/post/web3-domain-name-registration-how-to-get-started

  130. Pingback: https://www.kooky.domains/post/understanding-the-role-of-blockchain-in-web3-domains

  131. Pingback: Professional Marketing education

  132. Pingback: MBA admission requirements

  133. Pingback: رؤية كلية الاقتصاد والعلوم السياسية

  134. Pingback: Faculty of economics Contact

  135. Pingback: ماذا يمكنك القيام بالاقتصاد والعلوم السي

  136. Pingback: National and International Protocols for faculty of pharmacy at future university

  137. Pingback: Credit Hour System

  138. Pingback: fue contact

  139. Pingback: كلمة عميد كلية الهندسة للترحيب بطلبة الكل

  140. Pingback: Faculty of Computers and Information

  141. Pingback: Faculty of Computers and Information

  142. Pingback: البرامج الاكاديمية ب كلية الحاسبات بجامع

  143. Pingback: smart systems

  144. Pingback: برنامج إدارة الأعمال في مصر

  145. Pingback: Alumni network

  146. Pingback: افضل جامعة لدراسة ادارة الاعمال

  147. Pingback: MBA tuition fees

  148. Pingback: Transfer students admissions to future university

  149. Pingback: Maillot de football

  150. Pingback: Maillot de football

  151. Pingback: Maillot de football

  152. Pingback: Maillot de football

  153. Pingback: Maillot de football

  154. Pingback: Maillot de football

  155. Pingback: Maillot de football

  156. Pingback: Maillot de football

  157. Pingback: Maillot de football

  158. Pingback: Maillot de football

  159. Pingback: SEOSolutionVIP Fiverr

  160. Pingback: SEOSolutionVIP Fiverr

  161. Pingback: SEOSolutionVIP Fiverr

  162. Pingback: pannello led

  163. Pingback: parcours d obstacle militaire

  164. Pingback: rotary torso

  165. Pingback: cage de crossfit

  166. Pingback: Fiverr Earn

  167. Pingback: Fiverr Earn

  168. Pingback: Fiverr Earn

  169. Pingback: Fiverr Earn

  170. Pingback: Fiverr Earn

  171. Pingback: Fiverr Earn

  172. Pingback: Fiverr Earn

  173. Pingback: Fiverr Earn

  174. Pingback: Hooled controsoffitto led

  175. Pingback: Illuminazione interni catalogo online

  176. Pingback: Advance-Esthetic LLC

  177. Pingback: fiverrearn.com

  178. Pingback: Freight Broker

  179. Pingback: red boost buy

  180. Pingback: TMS System

  181. Pingback: ikaria lean belly juice buy

  182. Pingback: blue french bulldog houston

  183. Pingback: san antonio frenchie

  184. Pingback: clothes manufacturer canada

  185. Pingback: clothes manufacturer mexico

  186. Pingback: clima para mañana

  187. Pingback: clima para hoy

  188. Pingback: fiverrearn.com

  189. Pingback: puppies french bulldog

  190. Pingback: fiverrearn.com

  191. Pingback: frenchie colors

  192. Pingback: lilac french bulldog

  193. Pingback: french bulldog puppies for sale sacramento

  194. Pingback: french bulldog pimples around mouth

  195. Pingback: morkie

  196. Pingback: bernedoodle diet

  197. Pingback: jute vs sisal rug

  198. Pingback: Piano Disposal and Recycling

  199. Pingback: Private universities in Egypt

  200. Pingback: Best university in Egypt

  201. Pingback: Private universities in Egypt

  202. Pingback: Private universities in Egypt

  203. Pingback: blue sable french bulldog

  204. Pingback: chocolate merle french bulldog

  205. Pingback: blockchain

  206. Pingback: viet travel tour

  207. Pingback: micro frenchie price

  208. Pingback: Cell phone repair Tustin

  209. Pingback: Phone repair Orange County

  210. Pingback: french bulldogs puppies for sale texas

  211. Pingback: Unusual silver earrings

  212. Pingback: future university

  213. Pingback: future university

  214. Pingback: french bulldogs in houston texas

  215. Pingback: isla mujeres cart rental

  216. Pingback: french bulldogs

  217. Pingback: FiverrEarn

  218. Pingback: Fiverr.Com

  219. Pingback: best university Egypt

  220. Pingback: lean six sigma

  221. Pingback: Warranty

  222. Pingback: Secure piano storage

  223. Pingback: Piano storage

  224. Pingback: Piano transportation

  225. Pingback: FUE

  226. Pingback: FUE

  227. Pingback: Specialized moving services

  228. Pingback: Moving company

  229. Pingback: Moving consultation

  230. Pingback: pc financial/activate

  231. Pingback: Faculty of Commerce and Business Administration

  232. Pingback: FiverrEarn

  233. Pingback: FiverrEarn

  234. Pingback: FiverrEarn

  235. Pingback: FiverrEarn

  236. Pingback: FiverrEarn

  237. Pingback: FiverrEarn

  238. Pingback: Streamer

  239. Pingback: Media

  240. Pingback: FiverrEarn

  241. Pingback: pupuk anorganik dan pupuk organik

  242. Pingback: pupuk cair

  243. Pingback: Unisex On-Demand Print Shop

  244. Pingback: partners

  245. Pingback: prostadine reviews

  246. Pingback: tea burn where to buy

  247. Pingback: Faculty of economics & political science

  248. Pingback: french bulldog

  249. Pingback: Football

  250. Pingback: FiverrEarn

  251. Pingback: FiverrEarn

  252. Pingback: FiverrEarn

  253. Pingback: live sex cams

  254. Pingback: live sex cams

  255. Pingback: live sex cams

  256. Pingback: FiverrEarn

  257. Pingback: texas french bulldogs

  258. Pingback: FiverrEarn

  259. Pingback: FiverrEarn

  260. Pingback: FiverrEarn

  261. Pingback: FiverrEarn

  262. Pingback: FiverrEarn

  263. Pingback: FiverrEarn

  264. Pingback: FiverrEarn

  265. Pingback: FiverrEarn

  266. Pingback: FiverrEarn

  267. Pingback: FiverrEarn

  268. Pingback: Queen Arwa University

  269. Pingback: FiverrEarn

  270. Pingback: FiverrEarn

  271. Pingback: FiverrEarn

  272. Pingback: Dairy

  273. Pingback: best cinematic lightroom presets

  274. Pingback: seo company tampa

  275. Pingback: digital marketing

  276. Pingback: digital marketing

  277. Pingback: Slot Online

  278. Pingback: Scientific Research

  279. Pingback: Kuliah Termurah

  280. Pingback: FiverrEarn

  281. Pingback: FiverrEarn

  282. Pingback: FiverrEarn

  283. Pingback: FiverrEarn

  284. Pingback: Generator Repair near me Yorkshire

  285. Pingback: sonovive legit

  286. Pingback: cheap sex cams

  287. Pingback: fullersears.com

  288. Pingback: fullersears.com

  289. Pingback: best probiotics for dogs

  290. Pingback: live sex cams

  291. Pingback: live sex cams

  292. Pingback: live sex cams

  293. Pingback: Freeze dried candy Canada

  294. Pingback: frt trigger

  295. Pingback: abogados especialistas en afores

  296. Pingback: prestanombres

  297. Pingback: efos y edos

  298. Pingback: Taxi Southampton to Gatwick

  299. Pingback: 늑대닷컴

  300. Pingback: Bonus free spin

  301. Pingback: nangs near me

  302. Pingback: superslot

  303. Pingback: freelance web designer

  304. Pingback: allgame

  305. Pingback: 918kiss

  306. Pingback: หวย24

  307. Pingback: Professional makeup

  308. Pingback: pg slot

  309. Pingback: leak detection london

  310. Pingback: AI Attorney

  311. Pingback: cybersécurité

  312. Pingback: Raahe Guide

  313. Pingback: aplikasi slot pakai dana

  314. Pingback: Couples Therapy in Mayfair

  315. Pingback: Dating Coach in London

  316. Pingback: upstate hotels

  317. Pingback: hotel on lake placid

  318. Pingback: health and wellness online store

  319. Pingback: evisa

  320. Pingback: weight drops

  321. Pingback: 450 bushmaster ammo

  322. Pingback: 300 win mag ammo

  323. Pingback: ozempic

  324. Pingback: sicarios madrid

  325. Pingback: itsMasum.Com

  326. Pingback: itsMasum.Com

  327. Pingback: itsMasum.Com

  328. Pingback: itsMasum.Com

  329. Pingback: deux catégories de logiciels malveillants malware

  330. Pingback: usurpation d'identité définition

  331. Pingback: FÜHRERSCHEIN ÖSTERREICH

  332. Pingback: nangs delivery in Sydney

  333. Pingback: link

  334. Pingback: url

  335. Pingback: free chat online

  336. Pingback: chatiw

  337. Pingback: chat ave

  338. Pingback: stranger chat

  339. Pingback: itsmasum.com

  340. Pingback: itsmasum.com

  341. Pingback: itsmasum.com

  342. Pingback: jobs

  343. Pingback: live sex webcams

  344. Pingback: live sex cams

  345. Pingback: Kampus Tertua

  346. Pingback: french bulldog texas breeder

  347. Pingback: Queen Arwa University ROR ID: 03ygqq617

  348. Pingback: First Yemeni University to Enter the Times Higher Education Impact Rankings 2024

  349. Pingback: Queen Arwa University Journal

  350. Pingback: 918kiss

  351. Pingback: pg slot

  352. Pingback: 918kiss

  353. Pingback: ItMe.Xyz

  354. Pingback: masumintl

  355. Pingback: Instagram URL Shortener

  356. Pingback: itme.xyz

  357. Pingback: ItMe.Xyz