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Employer responsibilities in Cameroon
-> Ensure clarity and compliance of employment contracts. Guarantee a safe and healthy working environment.
-> Pay wages on time and respect the minimum wage.
-> Register employees and contribute to contributions.
-> Provide training and development opportunities.
-> Ensure equality and avoid discrimination.
->Respect rights related to leave and dismissal.
>Encourage communication with employees and their representatives.
1. Registration and payment of social security contributions of employees
The social security contribution payment system in Cameroon is self-declarative. The employer is responsible for calculating, assessing, and paying all social security contributions, both the employer's share and the employee's share deducted from each payroll on wages paid or owed. Employers are subject to two fundamental obligations regarding social security contributions:
- Electronically declare their employees and the wages they pay them using the Electronic Declaration tab on the website www.cnps.cm;
- Pay all contributions due to the CNPS to authorized banks and financial institutions. They must then go to the relevant tax center with the payment receipt and a copy of the electronic declaration to obtain a social security contribution payment receipt.
>> Online declaration, [Click here].
>> Application for employer registration [PDF]
2. Pre-financing of professional expenses
Interministerial Decree no. 003/ MEPS/ DPS/ and no. 94/ MINFI of 1st March 1974 setting the conditions for deducting professional expenses from the basis of contributions due to the Caisse Nationale de Prévoyance Sociale defines and lists the 9 (nine) professional expenses that are deductible from the basis of social security contributions:
1. Travel allowance ;
2. milk allowance
3. bicycle or moped allowances
4. entertainment allowance
5. basket allowance
6. transport allowance
7. soiling allowance
8. tool allowance
9. the safety bonus granted to promoters of occupational risk prevention
3. Payment of social benefits
Social Security Contribution Branches
The CNPS manages 3 benefit branches:
The family benefits branch;
The old-age, disability, and death pension insurance branch;
The occupational accident and disease branch.
Social Security Contribution Rates
They are set by decree and vary depending on the social security benefit branch. Family Benefit Branches:
General Scheme…………………..7%
Agricultural Scheme…………………..5.65%
Private Education Scheme….3.70%
Domestic Scheme ………………7%
Contributions for this branch are entirely the employer's responsibility. They are capped per employee.
Documents et liens utiles
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Né le 24/12/1960 à Douala, l'Inspecteur Principal du Trésor (major de la promo 85 de l'ENAM) devient par décret présidentiel du 7 avril 2008, le 6ème Directeur Général de la CNPS.
Je n'aurais de cesse à le redire, notre ambition première et ultime est de rendre à nos clients, nos véritables patrons, un service de qualité et à l'immédiat. Cette ambition doit rester notre marque de fabrique, notre ADN.
