Rural households in Cambodia derive income from various sources. On average, non-farm income accounts for more than 60 per cent of total household income. However, the average masks the substantial heterogeneity of non-farm employment. We account for this heterogeneity and find significant differences in non-farm participation and incomes across segments of the income distribution. The poor and the less well-educated participate less in the non-farm sector, and when they do work in the non-farm sector, they work in low-paid jobs and earn lower incomes. Accounting for endogeneity and sample selection issues, we conduct an empirical enquiry of the determinants of participation in non-farm activities and of non-farm incomes. As expected, we find that education plays a major role in accessing more remunerative non-farm employment. Interestingly, we do not find evidence that women, ethnic minorities, or the land-poor are disadvantaged in access to the non-farm sector. Geographical location plays a role in access to and income from non-farm employment, indicating the importance of local context.