It is common ground that the breach by the employer of any obligation enshrined in law undoubtedly entails administrative and civil liability (A) and penal sanctions (B). Social security legislation is no exception. A- CIVIL AND ADMINISTRATIVE SANCTIONS Ex officio taxation Contained in articles 39 and 40 of Decree n ° 2015/2517 / PM of July 16, 2015 laying down modalities for the application of law n ° 2001/017 of December 18, 2001 on the reorganization of the procedures for collecting social contributions, it refers to the sanction measure provided for in specific cases. The following will be penalized: -the failure to declare wages due for a given period; -the lack of presentation of accounts likely to allow the determination of the exact amount of wages paid or due; -the refusal to follow up on the notice of passage of a sworn controller of the CNPS; -the refusal to sign a return report; -the reduction in the amount of benefits in kind or professional expenses. The sanction will consist here, for the tax administration, in stopping the amount of social security contributions that the employer must pay. Late penalties and surcharges The formal notice to declare is used against an employer who has not declared his salaried staff on time. From the date of its notification, the employer has a period of 07 days to regularize its debtor situation, at the risk of receiving automatic taxation with the corollary of the triggering of the forced recovery procedure of the mass of social contributions. due, in accordance with the general tax code and the aforementioned decree. It should be noted that the aforementioned formal notice is accompanied by late payment penalties. Failure to pay contributions within the legal deadlines results in an increase of 10% against the employer. Said increase is increased by 3% for each additional quarter or fraction of a quarter that has elapsed, after the expiration of a period of 03 months from the date of the scheduled deadline. The increase in question must be paid within 07 days from its notification and collected under the same conditions and deadlines as the main contributions, unless justified by a graceful remission. The affixing of seals This is an operation to suspend the rogue employer. It is operated by representatives of the tax administration, sworn prosecution officers of the CNPS and possibly law enforcement forces. This measure aims to cripple the business and has a crippling effect. B- PENALTY SANCTIONS Any employer who organizes, by de facto, threats or concerted maneuvers, refusal to comply with the requirements of social security legislation and in particular to declare wages paid or due or to pay social contributions. Thus, it would not be pretentious to recall that debts owed to the CNPS are assimilated to State debts and therefore, as such, benefit from the Treasury privilege. Any employer of domestic and professional labor is therefore required to comply with the rules enacted by the Cameroonian legislator in matters of social protection, in order to guarantee a decent life for all.