The employer may be subject to fines for non-payment of contributions. Penalties may apply for late payment of contributions.
The CNPS may initiate recovery proceedings to recover the contributions due. In cases of fraud or concealment, the employer may be prosecuted.
Affected employees may lose their rights to social benefits if contributions are not paid.
The employer may be required to pay compensation to affected employees.

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, reorganizing the procedures for the recovery of social security contributions, it refers to the sanction provided for in specific cases. The following penalties will apply:

• Failure to declare wages due for a given period;
• Failure to present accounting documents that would allow the exact amount of wages paid or due to be determined;
• Refusal to respond to a notice of visit from a sworn CNPS auditor;
• Refusal to sign a restitution report;
• Reducing the amount of benefits in kind or professional expenses.

The penalty here will consist of the tax authorities imposing a fixed amount of social security contributions that the employer must pay.

Penalties and surcharges for late payment

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 seven 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.

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.