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It is a fact that the employer's violation of any obligation enshrined in law undoubtedly entails administrative and civil liability (A) and criminal sanctions (B). Social security legislation makes no exception to this.
A- CIVIL AND ADMINISTRATIVE SANCTIONS
Ex officio assessment: Contained in Articles 39 and 40 of Decree No. 2015/2517/PM of July 16, 2015, establishing the implementing provisions of Law No. 2001/017 of December 18, 2001, on the restructuring of social security contribution recovery procedures, it refers to the sanction provided for in specific cases. The following sanctions will apply:
- failure to declare wages due for a given period;
- failure to submit accounting records that would allow the exact amount of wages paid or due to be determined;
Even more...
- refusal to respond to a notice of visit from a sworn CNPS inspector;- refusal to sign a restitution report;- reduction in the amount of benefits in kind or professional expenses.
The penalty here will consist, for the tax authorities, of setting a fixed amount for the employer's social security contributions.
Late payment penalties and surcharges
The formal notice to declare is used against an employer who has not declared their employees on time. From the date of notification, the employer has seven days to regularize their debt situation, failing which they risk being assessed an ex officio assessment, which will trigger the forced recovery procedure for the total social security 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 statutory deadlines will result in a 10% surcharge for the employer. This surcharge is increased by 3% for each additional quarter or fraction thereof that has elapsed, after the expiration of three months from the due date. The increase in question must be paid within 7 days of notification and recovered under the same conditions and timeframes as the main contributions, unless proof of a waiver is provided.
The affixing of seals
This is an operation to suspend the corrupt employer. It is carried out by representatives of the tax administration, sworn prosecution officers from the CNPS, and possibly law enforcement agencies. This measure aims to paralyze the company and has a threatening effect.
B- CRIMINAL SANCTIONS
Any employer who, through acts of violence, threats, or concerted maneuvers, organizes a refusal to comply with the requirements of social security legislation, including the refusal to declare wages paid or due or to pay social security contributions, shall be punished by imprisonment of three months to two years and a fine of 20,000 (twenty thousand) CFA francs to 200,000 (two hundred thousand) CFA francs, or one of these two penalties. Thus, it would not be pretentious to recall that receivables owed to the CNPS are considered to be State receivables and, as such, benefit from the Treasury's privilege.
Any employer of domestic and professional labor is therefore required to comply with the rules enacted by the Cameroonian legislature on social security, in order to guarantee a decent life for all.
