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DFDL Cambodia – Updated Seniority Pay Master Class | 30 April 2019 | Phnom Penh

The master class opened with an overview of the updated laws on seniority pay by Samnangvathana Sor (Senior Consultant, Corporate & Commercial Practice Group) followed by presentations from Sokheng Say (Partner & Head of Regional Accounting Advisory Practice Group) and Borapyn Py (Country Tax Director) with Chesda Teng (Senior Consultant, Corporate & Commercial Practice Group) as a participant in the panel discussion. The second part of this master class focused on working examples of seniority pay calculations from labour, accounting and tax perspectives.

The session was well received by the over 80 participants in attendance, finishing with an engaging Q&A session where our expert panelists and those present at the seminar had enlightening and informative exchanges on the full range of issues surrounding this topic. This master class fully updated the participants on all the key seniority pay obligations for 2019. 


Further to our Seniority Pay Master Class on 16 January 2019, the Ministry of Labour and Vocational Training (“MLVT”) issued Guideline 042/19 on Payment of Back Pay of Seniority Pay prior to 2019 (“Back Pay”) for enterprises outside of the Garment, Textile and Footwear Manufacturing Sectors on 22 March 2019. The Guideline provides that the obligation for payment of Back Pay for enterprises outside of the garment, textile and footwear manufacturing sectors has been delayed to December 2021 and the number of days of Back Pay to be paid has been reduced from 15 days to 6 days per year, being 3 days in June and 3 days in December.

With the above update from the MLVT, we are now pleased to invite you to a follow up Seniority Pay Master Class on Tuesday, 30 April 2019.

Our panel of experts, Borapyn Py (tax), Sokheng Say (accounting) and Samnangvathana Sor (labour), will discuss the following issues:

  1. the delay in the payment of Back Pay;
  2. an overview of what has been clarified and what remains unclear in relation to the calculation of seniority pay; and
  3. whether Back Pay is payable in the event of resignation or termination by an employer.

We will also work through a number of calculations and allow extensive time for questions to ensure that you have a thorough understanding of the new regime.

Attendance at this event will ensure that you are fully abreast of the recent key developments with respect to seniority payments. We hope you will join us for this informative session.

As places are limited, be sure to register as soon as possible.


  • 7:30-8:30 am: Registration & Welcome Breakfast
  • 8:30-9:30 am: Updated Seniority Pay Master Class
  • 9:30-10:00 am: Coffee Break
  • 10:00-11:00 am: Q&A

Date: Tuesday, 30 April 2019

Time: 7:30 – 11:00 am

Venue: Rosewood

Fees: USD45



Borapyn Py
Tax Country Associate Director
DFDL Cambodia

Sokheng Say
Partner & Head of Regional Accounting Advisory Practice Group
DFDL Cambodia

Samnangvathana Sor
Senior Consultant, Corporate & Commercial Practice
DFDL Cambodia

If you have any questions or require further information, please do not hesitate to contact us:

*For any cancellation, please inform us by way of e-mail before 2pm on 29 April 2019.