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      Deadline Approaching: Apply for 2026 Foreign Manpower Quota by November

      Ministry of Labor and Vocational Training (MLVT) – Notification No. 029/25 dated 29 August 2025 on the  Application for Foreign Manpower Quota (FMQ) for the year 2026

      The MLVT has officially opened the application window for the FMQ. All factories and enterprises that currently employ, or plan to employ, foreign employees in 2026 must apply for the annual FMQ to continue employing foreign employees in the upcoming year. The application process is available via the Foreign Workers Centralized Management System (FWCMS) at fwcms.mlvt.gov.kh, and will remain open from 1 September 2025 until 30 November 2025 for all FMQ applications for 2026. We strongly recommend submitting your application early, as the approvals may take several weeks.

      This requirement also applies to newly established factories and enterprises. If your company is formed after the date of this notification and requires foreign labor, you may apply for the FMQ immediately after commencing operations.

      Additionally, to streamline labor data management, all enterprises and factories need to link the Labor Automated Central Management System (LACMS) with the FWCMS. This integration enables automatic generation of employee lists (both Cambodian and foreign). Instructions for linking the systems are available here lacms.mlvt.gov.kh

      Importantly, the MLVT also reminds all foreign nationals residing and working in the Kingdom of Cambodia that they must apply for a work permit through the FWCMS system within 90 calendar days from the date of their first entry into Cambodia.

      Failure to apply for the FMQ for the year 2026 by the deadline will result in penalties imposed by the Labor Inspector. These include fines ranging from KHR 12.2 million (approx. US$3,050) to KHR 18 million (approx. US$4,500), equivalent to 61 to 90 days of the base daily wage, in accordance with Article 369 of the Cambodian Labor Law and Prakas No. 326 on the Base Daily Wage for the Calculation of Penalty Fees.

      Commentary

      We strongly recommend submitting your 2026 FMQ application as early as possible to prevent processing delays and secure eligibility to apply for foreign work permits in 2026. Without a valid FMQ, companies will not be able to proceed with work permit applications for foreign employees.

      If you need further details about the FMQ process, including how to request an additional FMQ to exceed the standard quota (which limits foreign employees to 10% of your total Cambodian workforce), we would be happy to discuss your specific requirements and assist you with the 2026 FMQ application to the MLVT. 

      KPMG's Tax Technical Update is most up to date the ameded law and tax administarion in Cambodia and the implications thereof.

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