Aplus Consulting Review
Aplus Consulting is a Phnom Penh-based HR outsourcing firm founded in 2008, managing 1,000+ employees for 300+ clients nationwide. Winner of 4 consecutive GDT Gold Awards for Tax Compliance and ranked among Cambodia's most tax-compliant companies, it offers EOR-equivalent manpower outsourcing, payroll, and recruitment with 69,000+ Facebook followers — the largest social following of any boutique EOR provider. Cambodia only.
Countries
Companies
Per Employee/Month
Setup Time
Provider Highlights
Advantages
- GDT Gold Award for Tax Compliance — 4 consecutive years 2020–2024 — government-issued attestation of payroll tax filing accuracy and NSSF/Pension Fund compliance precision for 1,000+ employees across 300+ clients; no other Cambodia HR firm in this series holds equivalent consecutive government compliance certification
- $37.6M annual revenue; 300+ clients; 1,000+ employees managed; 20,000+ candidate pool — the largest Cambodia-indigenous HR outsourcing firm confirmed in this audit series by revenue; scale confirms infrastructure to absorb large concurrent onboarding volumes (10–500+ employees)
- ACCA institutional partnership — annual workshops at Raffles Hotel with law firm founding partners, government directors, and senior HR professionals; ASEAN Business Awards 2022 (Skills Development); SME One Asia Award 2012; ranked 104th most tax-paid Cambodian company
- Facebook: 69,604 likes — the largest confirmed social following of any single-country EOR in this entire audit series; Telegram, Instagram, TikTok, YouTube multi-channel; interactive Labour Compliance Check tool (unique in series); Incorporation Services for EOR-to-entity lifecycle
Limitations
- Service called "Manpower Outsourcing" not EOR — international buyers searching "Cambodia EOR" may not discover Aplus organically; confirm functional EOR scope (MLVT registration in Aplus entity name, labour contracts as legal employer) before engaging
- Cambodia only — no current multi-country ASEAN coverage despite stated aspiration; separate providers required for Vietnam, Thailand, Myanmar, Indonesia
- Zero English-language B2B reviews (G2/Trustpilot/Clutch); no published pricing; website copyright 2023 (partially stale); no confirmed HRIS or employee self-service portal
- Payroll workflow described as master-list and email approval based — not real-time self-serve dashboard; best suited for deployments of 5+ employees rather than single hires
Platform Features & Capabilities
GDT Gold Award × 4 — The Most Important Cambodia EOR Credential
The General Department of Taxation (GDT) Gold Award for Tax Compliance is the most commercially significant Cambodia-specific credential in this audit series. The GDT awards this recognition to companies demonstrating exemplary tax filing accuracy, timely monthly submissions, and full compliance across all Cambodia tax obligations — including Tax on Salary (ToS), withholding tax on employee earnings, NSSF contributions, Pension Fund contributions, and annual salary declarations. For a payroll outsourcing company, this award is a direct government-verified attestation that Aplus processes payroll tax correctly for 1,000+ employees across 300+ client companies, month after month, without errors that trigger GDT notices or penalties. Receiving this award for four consecutive years (2020–2024) eliminates the possibility that it reflects a single good year — it confirms sustained process quality through staff changes, system updates, and regulatory amendments including the phased pension fund implementation. For international buyers deploying employees in Cambodia who face personal liability exposure for employer tax non-compliance, the GDT Gold Award is the single most valuable due diligence signal available. Request a copy of the most recent award certificate from Aplus for your vendor qualification file.
Cambodia Labour Code — What Manpower Outsourcing Manages
Cambodia's Labour Code (1997, amended) creates specific employment obligations that distinguish Cambodia EOR from other ASEAN markets. Seniority indemnity (indemnité d'ancienneté): a mandatory employer payment tied to years of service — employees receive a minimum of two months' salary per year from 2024 as Cambodia phased in this provision; this creates a significant accruing employer liability for long-tenure employees that must be managed from day one. Annual leave: 18 working days after 1 year, increasing to 21 days after 3 years. Public holidays: 23 per year (Cambodia has among the most public holidays globally, including Khmer New Year, Water Festival, and Buddhist holidays on the lunar calendar — creating complex pro-rata payroll calculations for international HR teams). NSSF (National Social Security Fund): employer 2.6% health + 0.8% occupational risk; Pension Fund: employer 4% (phased in from 2022). Ministry of Labour and Vocational Training (MLVT) registration and documentation requirements for all employment relationships. Aplus manages all of these obligations as the legal employer under the Manpower Outsourcing arrangement — including the complex NSSF online portal submissions, GDT monthly Tax on Salary filings, and MLVT employer registration maintenance.
Labour Compliance Check Tool — The Unique Cambodia EOR Buyer Feature
Aplus Consulting has built an interactive Labour Compliance Check tool at aplusconsulting.com.kh/insight/cambodia-labour-law/check-compliance — the only interactive self-assessment compliance tool of any single-country EOR provider in this entire audit series. The tool enables international buyers to assess their current Cambodia labour law compliance status against the Labour Code requirements before their first Aplus engagement consultation. For buyers already operating in Cambodia through informal HR arrangements or previous providers, the Labour Compliance Check provides a rapid gap assessment that: identifies specific compliance shortfalls (missing NSSF registrations, incorrect seniority indemnity calculations, incorrect public holiday leave accrual); quantifies the potential penalty exposure for existing gaps; and creates a structured remediation agenda for the Aplus onboarding conversation. Use this tool before any Aplus consultation to arrive with a specific compliance gap list rather than a generic "help us comply" request — the quality of the first engagement will be significantly better.
What Users say
GDT Gold Award × 4 — Government-Issued Quality Attestation Stronger Than Any Review Platform
Aplus Consulting has zero English-language B2B platform reviews. It has something more commercially significant for a Cambodia payroll compliance provider: four consecutive Gold Awards from the General Department of Taxation (GDT) — the Cambodian government's tax authority — for tax compliance excellence (2020–2024). The GDT does not award this recognition to companies that file payroll tax late, incorrectly, or incompletely. For a company processing monthly Tax on Salary, NSSF, and Pension Fund contributions for 1,000+ employees across 300+ client companies, four consecutive years of Gold Award compliance is a sustained performance record that no anonymous Trustpilot review can replicate in evidentiary value. For international buyers conducting vendor qualification, the GDT Gold Award certificate is a procurement-grade compliance document — request it directly from Aplus for your vendor file.
$37.6M Revenue + 69,604 Facebook Likes — The Scale Signals
Two commercial scale signals confirm that Aplus is genuinely operational at enterprise level. First: $37.6M annual revenue (2025 estimate from RocketReach) — at this revenue level, Aplus is among Cambodia's largest HR service businesses and has the infrastructure to manage concurrent deployments at scale. Second: 69,604 Facebook likes — the largest confirmed social following of any single-country EOR provider in this entire audit series. In Cambodia, where Facebook is the dominant business communication platform (78%+ internet users), this community size confirms that Aplus has genuine market presence and brand recognition in the Cambodia business community — not just an English-language website with no local footprint. These two signals together confirm that the GDT compliance credentials apply to a genuinely active, commercially significant business rather than a small firm with one impressive certificate.
ACCA Partnership and Cambodia Investment Review Recognition
Aplus's institutional partnership with ACCA (Association of Chartered Certified Accountants) — delivering annual workshops on Cambodia labour law and tax law updates at Raffles Hotel with law firm founding partners and government directors as speakers — confirms engagement with the international accounting and business community at a level well above the standard Cambodia HR firm profile. External media recognition: Cambodia Investment Review (October 2023) described Aplus as "a frontrunner in the Human Resources sector in Cambodia" — an editorial characterisation from a publication targeting international investors in Cambodia, not a self-promotional claim.
OUR TAKE
Is Aplus Consulting the Right Cambodia EOR for You?
Aplus Consulting earns the strongest Cambodia-indigenous EOR recommendation in this audit series for the buyer profile of an international company (manufacturing, banking, NGO, retail, telecom, or construction) deploying 10–500+ employees in Cambodia who needs a MLVT-registered, GDT-certified, ACCA-partnered specialist managing the full Cambodia employment lifecycle. The four consecutive GDT Gold Awards for Tax Compliance are the most commercially powerful Cambodia-specific compliance credentials available. Compareor labels this listing as Manpower Outsourcing / EOR to bridge the terminology gap. Pre-engagement checklist: contact via Telegram (+855 78 202 333) or email (info@aplusconsulting.com.kh); use the Labour Compliance Check tool before your first consultation; request a total employer cost model (Aplus fee + NSSF 3.4% + Pension 4% + Tax on Salary + seniority indemnity); confirm sector-specific requirements (garment/textile sector has additional Labour Code provisions); ask for 2–3 named client references from international companies; and request copies of MLVT registration certificate and most recent GDT Gold Award certificate for vendor qualification.
Best For
Cambodia EOR GDT Gold Tax Compliance
Companies entering Cambodia with a GDT Gold Tax Compliance award-winning HR partner.
Cambodia Manpower Outsourcing NSSF Pension
Businesses outsourcing Cambodian manpower with NSSF and pension fund compliance.
Aplus ACCA ASEAN Business Award
Companies seeking ACCA-partnered, ASEAN Business Award-winning Cambodia HR services.
Cambodia Manufacturing Garment NGO EOR
Manufacturing, garment, NGO, and retail companies hiring in Cambodia.
ALTERNATIVES
How it compares
Aplus Consulting vs Gloroots (for Cambodia EOR within global)
Gloroots covers 140+ countries at $299/month with SOC 2, ESOP, self-serve, and review validation — including Cambodia (likely via partner). Aplus covers Cambodia with GDT Gold Award × 4, $37.6M revenue, 300+ clients, 1,000+ employees, ACCA partnership, and MLVT compliance depth. Gloroots wins on global coverage, published pricing, SOC 2, ESOP, self-serve, and English-language review validation. Aplus wins on Cambodia compliance depth (GDT Gold Award × 4 — not replicated by Gloroots Cambodia partner), seniority indemnity management, ACCA institutional partnership, 69,604 Facebook Cambodia presence, Labour Compliance Check tool, and $37.6M revenue scale. For global EOR including Cambodia with published pricing and SOC 2, Gloroots. For Cambodia-specialist Manpower Outsourcing / EOR with GDT government-certified compliance, Aplus.
Aplus Consulting vs AYP Group (for ASEAN EOR including Cambodia)
AYP Group covers 14 APAC markets at $488/month with 17 years, JuzTalent HRIS (500K employees), Google 4.8/5, and crypto. Aplus covers Cambodia with GDT Gold Award × 4, $37.6M revenue, 300+ clients, 1,000+ employees, ACCA partnership, and MLVT compliance depth. AYP Group wins on APAC country breadth (14 markets vs. Cambodia only), published pricing, JuzTalent HRIS, Google 4.8/5, and multi-country ASEAN coordination. Aplus wins on Cambodia compliance depth (GDT Gold Award × 4 — not confirmed for AYP Cambodia coverage), $37.6M Cambodia-specific revenue, ACCA partnership, seniority indemnity management, and Incorporation Services lifecycle. For multi-country ASEAN EOR with HRIS and published pricing, AYP Group. For Cambodia-specialist Manpower Outsourcing / EOR with GDT government-certified compliance and enterprise scale, Aplus.
Custom Pricing — No Published Rates; Cambodia Employer Costs Include NSSF 3.4% + Pension 4% + Tax on Salary
<p id="">Aplus Consulting publishes no pricing. Contact: info@aplusconsulting.com.kh, Telegram +855 78 202 333, or the Get Quote form at aplusconsulting.com.kh. Cambodia EOR market reference rates: global platforms (Deel, Multiplier, Borderless AI) price Cambodia EOR at approximately $200–400/month per employee. A 17-year, GDT-Gold-Award-certified Cambodia specialist should price within or below this range for Cambodia-specific engagements.</p><p id=""><strong id="">Cambodia mandatory employer costs (separate from any management fee):</strong><br id="">NSSF (National Social Security Fund) health: 2.6% of gross salary<br id="">NSSF occupational risk: 0.8% of gross salary<br id="">Pension Fund employer contribution: 4% of gross salary (phased implementation)<br id="">Tax on Salary (ToS): withheld at source monthly; progressive 0%–20% (KHR-denominated thresholds)<br id="">Seniority indemnity: mandatory employer provision tied to years of service (minimum two months salary per year as required)<br id="">Total statutory employer overhead: approximately 7–10% of gross salary above salary cost<br id="">Request from Aplus: all-in monthly cost per employee at your planned salary levels and sector classification.</p>
Pricing Breakdown
Base Monthly Fee (Per employee, per month)
Setup Fee (One-time, varies by country)
Termination Fee (Covers statutory costs)
Volume Discounts (Available for 10+ employees)
Countries where it operates
Latest news & updates
2024 — GDT Gold Award Tax Compliance (4th Consecutive Year)
Aplus Consulting received its fourth consecutive GDT Gold Award for Tax Compliance from Cambodia's General Department of Taxation in 2024 (covering 2020–2024 — four consecutive years). This award confirms continued payroll tax filing accuracy, timely NSSF and Pension Fund submissions, and full compliance with Cambodia's tax regulations across 1,000+ employees and 300+ client companies. The consecutive nature of this award (four years without break) is its most important feature — it confirms sustained compliance system quality, not a one-time achievement.
Ongoing — Cambodia Pension Fund Phased Implementation
Cambodia's National Social Security Fund Pension scheme — with employer contribution of 4% and employee 2% of gross salary — has been phasing in since 2022. Aplus manages the Pension Fund contribution calculations and monthly remittances for all managed employees as part of the Manpower Outsourcing service. Confirm with Aplus the current Pension Fund contribution rates applicable to your employee categories and the vesting timeline for employee pension entitlements.
Frequently asked questions
Questions about the EOR Provider.
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Is Aplus's Manpower Outsourcing the same as Employer of Record?
Functionally yes. Under Aplus's Manpower Outsourcing service, Aplus engages employees as sub-contracted employees (SCEs), assumes the employer liability under Cambodia's Labour Code, and processes monthly payroll, NSSF, Pension Fund, and Tax on Salary on behalf of those employees — while the client company directs the day-to-day work. This is the operational definition of EOR. Confirm with Aplus directly: "Does Manpower Outsourcing mean Aplus signs the employment contracts as legal employer and registers with MLVT and NSSF in Aplus's entity name?" If yes, this is functional EOR regardless of the terminology used.
What is the GDT Gold Award and why does it matter for Cambodia EOR?
The General Department of Taxation (GDT) Gold Award for Tax Compliance is awarded to Cambodian companies that demonstrate exemplary accuracy and timeliness in all tax filings — including Tax on Salary (employee income tax withholding), NSSF monthly submissions, Pension Fund contributions, and VAT (where applicable). For an EOR/payroll outsourcing company, receiving this award confirms that the payroll tax processes are accurate and timely for every client company's employees. Aplus has received this award for four consecutive years (2020–2024) — meaning every year, including through the COVID disruption period and the pension fund implementation phase, Aplus maintained Gold Award compliance standards across 1,000+ employees. Request the most recent GDT Gold Award certificate from Aplus and include it in your vendor qualification file.
What is Cambodia's seniority indemnity and how does Aplus manage it?
Cambodia's seniority indemnity (known in French as indemnite d'anciennete) is a mandatory employer payment tied to years of employee service under the Labour Code. From 2024, employers are required to pay a minimum of two months' salary per year of service at year-end (prorated for partial years). This is a significant accruing employer liability — for an employee earning $500/month after 3 years of service, the annual seniority indemnity obligation is approximately $1,000. Aplus tracks and manages seniority indemnity accruals for all managed employees as part of the Manpower Outsourcing service. Confirm at engagement initiation how the accrual is tracked and whether it is paid annually or as a lump sum upon termination.
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Switching to or from Aplus Consulting?
Switching to Aplus Consulting
Contact: info@aplusconsulting.com.kh, Telegram +855 78 202 333 (GMT+7 — Indochina Standard Time), or use the Get Quote form and Labour Compliance Check tool at aplusconsulting.com.kh. Use the Labour Compliance Check before the first consultation to identify existing compliance gaps. Before the first Cambodia payroll run: confirm Aplus's legal entity name and MLVT employer registration number; establish NSSF and Pension Fund employer account registration; confirm Tax on Salary monthly filing calendar (due by the 20th of the following month to GDT); request seniority indemnity accrual tracking setup from day one; and confirm health insurance arrangements for expatriate employees. For sector-specific requirements: garment and textile manufacturing companies have additional Labour Code provisions (minimum wages, Sunday work, transport benefits) — confirm these apply to your employee classifications.
Switching away from Aplus Consulting
When transitioning away from Aplus, request: payroll records per employee (KHR/USD gross-to-net, Tax on Salary withholding, NSSF contributions, Pension Fund contributions); GDT Tax on Salary annual declarations; NSSF employer account records and employee NSSF card numbers; Pension Fund contribution records; seniority indemnity accrual balance per employee at transition date; MLVT employment registration documents; leave balance records; and any health insurance policy documents. For NSSF: the employee's NSSF card number remains with the employee; the new employer must register as a separate NSSF employer and link employee NSSF cards to the new account. For seniority indemnity: the accrual balance at the transition date must be settled or transferred to the new employer arrangement — confirm the specific settlement mechanism with Aplus before the transition date.
Questions to ask before switching any Cambodia EOR provider
Before switching, confirm: Is the new provider registered with MLVT as an employer? Does the new provider have a current NSSF employer account? Has the new provider received any GDT compliance recognition? How are seniority indemnity accruals tracked and managed? How are the 23 annual public holiday calculations and pro-rata payroll adjustments handled? Is the new provider familiar with garment/manufacturing sector-specific Labour Code requirements if relevant to your operations?
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