UPDATE

Ministry of Labor and Vocational Training Notification No. 009/20 

Ministry of Labor and Vocational Training Notification No. 009/20 on Worker/Employee Phone Number Update Requirement dated March 23rd, 2020 and Ministry of Economy and Finance Letter No.1313 and Instruction No. 002 dated February 25th, 2020 requiring the General Department of Taxation to implement tax relief for Factories impacted by disruptions in the supply-chain due to COVID-19 and those Factories affected by the partial suspension of the Everything But Arms (EBA) program, and to support Hotels and Guesthouses in Siem Reap Province.

Ministry of Labor and Vocational Training Notification No. 009/20 on Worker/Employee Phone Update Requirement. 

The Ministry of Labor and Vocational Training (MLVT) issued Notification No. 009 to ensure necessary information can be provided to employees and ensure continuance of employee benefits as eligible.  The Notification requires all employees to provide their phone number to their employer, and “absolutely” keep the number provided through to May, 2020.  If changed after May 2020, immediately inform their employer of the change of the phone number provided.  The employer in turn must assign an administrative office and accountant to make a list of all employee phone numbers and record the employee phone numbers in a new column in the National Social Security Fund (NSSF) self declaration form.

The employer shall submit the NSSF self-declaration form, now including the new column with the employee phone numbers, in an Excel file and send the file to info@nea.gov.kh , and must also send the original file, with a company stamp on each page, to the Labor Inspection Department of the Ministry of Labor and Vocational Training or the Municipal/Provincial Department of Labor and Vocational Training for companies located in the capital and provinces.  A sample of the NSSF self declaration form, with the additional column for employee phones numbers is displayed below. The deadline is March 26th, “without fail”.  Failure to comply with this Notification shall be subject to penalties in accordance with the law. 

Should you require any assistance in this matter, please contact us immediately at sarvinoz@premiumhumanresources.com or +85510374002.

Please see an unofficial translation of  Ministry of Labor and Vocational Training Notification No. 009/20 below.

Ministry of Labor and Vocational Training
No: 009/20 K.B/S.Ch.N.Kh. L 

Notification On Worker/Employee Phone Number Update Requirement

To ensure that necessary information can be provided to workers/employees, the Ministry of Labour and Vocational Training would like to give an instruction to relevant parties as follows:

1.  For workers/employees:

–  Must provide a phone number to the administrative officer of the company, factory, enterprise and hotel they are working for by writing it clearly and properly so that the administrative officer updates the name list and provides it to the labour inspector by 26 March 2020.

–  Must absolutely keep the phone number provided to the administrative officer during March, April and May 2020. After May 2020, if there  is  any change  of the phone number, notice must be given to the administrative officer immediately.

–  The person concerned must be responsible for any loss of benefit themselves resulting from failure to provide a phone number to the administrative officer by 26 March 2020.

 2.  For owner or director or administrative manager of the company, factory, enterprise and hotel

–    Must assign an administrative officer and accountant to update the phone number of workers/employees of their company, factory, enterprise and hotel.

–  Must make a name list of workers/employees as per the NSSF monthly self-declaration form by adding a column of phone numbers of each worker/employee as per the sample attached herewith (as displayed above in the Bulletin)

–  Must make this name list in an Excel file and send it to email info@nea.gov.kh and must send the original copy with company stamp on all pages to the Labour Inspection Department of the Ministry of Labour and Vocational Training or Municipal/Provincial Department of Labour and Vocational Training for enterprises located in the capital and provinces from 24 to 26 March 2020 without fail.

– Owners or directors of companies, factories, enterprises and hotels failing to update the phone number of workers/employees shall be fined in accordance with the Labour Law by the labour inspector and shall be subject to other penalties in accordance with the law.

In this regard, please owners or directors or administrative managers of companies, factories, enterprises  and hotels,  workers/employees participate in implementing this notification in an effective manner.

Phnom Penh
23 March 2020
Minister

(signed and stamped)

Ith Sam Deng

Ministry of Economy and Finance Letter No.1313 and Instruction No. 002 dated February 25th, 2020 providing tax relaxation support for registered taxpayers in the Garment Sector impacted by COVID-19 and partial EBA suspension and Hotel and Guesthouses in Siem Reap affected by the severe downturn in Tourism due to COVID-19 and suspension of travel.

The Ministry of Economy and Finance (MEF) issued Instruction No. 002 MEF and Letter No. 1313, for the General Department of Taxation (GDT) to implement tax relief to support those factories in the Garment Sector; textiles, footwear and bag; which are experiencing disruptions in raw material supplies due to COVID-19 or are impacted by the partial EBA suspension and also for Hotel and Guesthouses in Siem Reap.

For registered taxpayers who qualify in the Garment Sector; as a result of supply chain disruptions, lack of raw materials or partial suspension of EBA, there is a tax holiday for a period of from six months to one year. The MEF will determine the policy and method for calculation of this exemption.

Registered taxpayers conducting businesses in the hotel and guest house sector in Siem Reap province shall be exempted from payment of monthly tax from February 2020,to May 2020, a period of four (4) months, however the taxpayer still has the obligation to file monthly tax returns and manage transactional input on the VAT (E-VAT) online system. Although there is a 4 month exemption for payment of tax, there is still a requirement to withhold tax (tax on salary, on services form unregistered taxpayers, rent as applicable) and also to normally charge VAT, such taxes would not need to be paid during the exemption period.  VAT credits would still accumulate (as offsetted).  Additionally, those registered taxpayers who conduct businesses in the hotel and guesthouse sector in Siem Reap province shall be exempt from comprehensive tax audits for the 2020 tax year. 

Anthony Galliano
Group CEO

If you have any questions, or require more information, please contact me by:

Email : ceo@cimholdings.com  
Mobile : +855 (0) 10 902 535
Address : #93, SINet Building, Sihanouk Blvd, Daun Penh, Phnom Penh
                #627 (E0, E1,E2), Street 06, Mondol Muoy, Svay Dangkum, Siem Reap