Zhang Xiaoming, partner of ZhuoZhi (Cambodia) accounting firm, has three years of experience in multinational enterprise management, six years of experience in listing audit, five years of entrepreneurial experience, Chinese certified public accountant (CPA) and international certified public accountant (ACCA). Wechat: exe55550974558443

On April 19, 2021, mlvt issued No. 043 "on the payment of wages at the beginning of April 2021, additional allowances and wages for employees during the blockade period, in order to prevent the spread of covid-19.

The document points out that temporary blockades (if employees do not provide labor) should be regarded as de facto employment suspension.

All employers are required to pay their wages and salaries in full for the period from April 1 to 14, 2021, or as soon as possible after the end of the blockade if they have not yet paid them.

According to the financial situation of the employer, additional voluntary allowance will be provided to the employees, which will be paid as soon as possible after the shutdown.

Since there is no provision in the document for the payment of wages and salaries to persons who are unable to perform their duties during the period of confinement, the employment of the affected persons can be suspended during the period of the blockade.

Article 72 of the labour code does not require an employer to pay wages or salaries during the period of suspension, unless otherwise provided by law or agreed by the employer. However, the directive only encourages employers to pay voluntary allowances to the affected persons according to their ability.

The recent epidemic situation in Cambodia is serious. Employers and employees should understand each other and tide over the difficulties together.

The license number of our Cambodian tax agent is ta202005001.

The information provided here is for reference only and does not constitute legal advice. For all specific cases, a qualified financial and tax consultant should be consulted.