Cameroon Social Contributions

Cameroon Social Security Contributions (CNPS) & Payroll Skill v0.1

Verified rates & thresholds (source-cited, not accountant-reviewed)

This version has not been reviewed by a named accountant. Items flagged for further clarification are tracked separately and excluded here.

cameroon-social-contributions

• Employee pension rate (vieillesse-invalidité-décès) — 4.20% (CLEISS cotisations)
• Employer pension rate (vieillesse-invalidité-décès) — 4.20% (CLEISS cotisations)
• Employer family allowances rate – general regime (prestations familiales) — 7.00% (CLEISS)
• Employee family allowances rate — 0% (CLEISS)
• Employer occupational risk rate – class 1 (minimum) — 1.75% (CLEISS)
• Employer occupational risk rate – class 2 (mid) — 2.50% (CLEISS)
• Employer occupational risk rate – class 3 (maximum) — 5.00% (CLEISS)
• Employee occupational risk rate — 0% (CLEISS)
• Total CNPS employer rate – minimum risk (1.75%) — 12.95% (CLEISS; PwC)
• Total CNPS employer rate – mid risk (2.50%) — 13.70% (CLEISS; PwC)
• Total CNPS employer rate – maximum risk (5.00%) — 16.20% (CLEISS)
• Total employee social rate (CNPS only) — 4.20% (CLEISS cotisations)
• Employer family allowances rate – agricultural regime — 5.65% (CLEISS)
• Employer family allowances rate – private-education regime — 3.70% (CLEISS)
• Voluntary insured (self-insured) pension contribution rate — 8.40% of declared income (CLEISS)
• CNPS pension and family allowances contribution ceiling – monthly — XAF 750,000/month (CLEISS)
• CNPS pension and family allowances contribution ceiling – annual — XAF 9,000,000/year (CLEISS)
• Occupational-risk (risques professionnels) contribution base — Full salary, no ceiling (CLEISS)
• Crédit Foncier du Cameroun (CFC) – employee rate — 1.0% of taxable salary (PwC Other taxes)
• Crédit Foncier du Cameroun (CFC) – employer rate — 1.5% of taxable salary (PwC Other taxes)
• Fonds National de l'Emploi (FNE) – employer rate — 1.0% of taxable salary (PwC Other taxes)
• Fonds National de l'Emploi (FNE) – employee rate — 0% (PwC Other taxes)
• Total employee social rate (CNPS pension + CFC) — 5.20% (Computed)
• Total employer payroll levy rate (CNPS min risk + CFC + FNE) — 15.45% (Computed)
• CNPS employee pension deduction from PIT base — 4.20% of gross salary (capped at XAF 750,000/mo base) (MINFI / PwC)
• Monthly PAYE + CNPS remittance deadline — 15th of the month following the salary month (MINFI / PwC)
• Tax year end — 31 December (MINFI)
• Record retention period — 10 years (PwC)
• Day-count threshold for tax domicile in Cameroon (foreign nationals) — > 183 days in a calendar year (PwC)
• Tax consequence of exceeding 183-day threshold — Tax-domiciled; taxed on worldwide income (PwC)
• Employee CNPS formula — min(gross_salary, 750,000) × 4.20% (CLEISS)
• Employer CNPS formula — min(gross, 750,000) × 4.20% + min(gross, 750,000) × FAM% + gross × RISK% (CLEISS; PwC)
• PIT taxable base formula — gross − (gross × 4.20% CNPS) − (gross × 30% abatement) − XAF 500,000 standard deduction; round down to nearest 1,000 (MINFI / PwC)

Section 1 -- Quick reference

Read this whole section before computing or classifying anything.

Quick reference field table

Quick reference field table

Field	Value
Country	Republic of Cameroon
Currency	Central African CFA franc (XAF / FCFA) -- XAF only
Tax Authority	Direction Générale des Impôts (DGI), under MINFI
Social Security Authority	Caisse Nationale de Prévoyance Sociale (CNPS)
Primary Social Legislation	CNPS regime (pension, family allowances, occupational risks) [CLEISS regime page]
Primary Tax Legislation	Code Général des Impôts (CGI) / General Tax Code [MINFI]
Employee social rate	4.20% (pension branch only) [CLEISS cotisations]
Employer social rate (CNPS)	12.95%–15.20% depending on risk class [CLEISS; PwC]
Contribution ceiling (pension + family)	XAF 750,000/month (XAF 9,000,000/year) [CLEISS]
Occupational-risk base	Full salary, no ceiling [CLEISS]
Housing fund (CFC)	Employee 1.0% / Employer 1.5% of taxable salary [PwC Other taxes]
Employment fund (FNE)	Employer 1.0% of taxable salary [PwC Other taxes]
PIT base scale	10% / 15% / 25% / 35% [MINFI]
PIT effective (incl. 10% CAC)	11% / 16.5% / 27.5% / 38.5% [PwC]
PIT exemption threshold	Salaries ≥ XAF 62,000/month are taxed at source [MINFI]
Payment frequency	Monthly (PAYE + CNPS)
Monthly deadline	15th of the month following the salary month [MINFI; PwC]
Minimum wage (SMIG, non-agricultural)	XAF 60,000/month [CLEISS; widely cited 2025/2026]
Tax year	Calendar year ending 31 December
Validated by	No accountant verification is on record for this version.
Validation date	No accountant verification is on record for this version.

CNPS branch overview (2025) (CLEISS)

Branch	Employee	Employer	Ceiling
Old-age / invalidity / death pension (vieillesse-invalidité-décès)	4.20%	4.20%	XAF 750,000/mo [CLEISS]
Family allowances (prestations familiales), general regime	0%	7.00%	XAF 750,000/mo [CLEISS]
Occupational risks (risques professionnels)	0%	1.75% / 2.50% / 5.00% by risk class	full salary [CLEISS]
CNPS totals (min risk 1.75%)	4.20%	12.95%	mixed
CNPS totals (max risk 5.00%)	4.20%	16.20%	mixed

Arithmetic check (employer, min risk): 7.00 + 4.20 + 1.75 = 12.95%. (max risk): 7.00 + 4.20 + 5.00 = 16.20%.

Note: research notes cite an employer band of "~12.95%–15.20%". The 15.20% figure appears to combine 7% + 4.2% + 2.5% (mid risk) + 1.5% CFC, mixing CNPS and the housing fund. Computed CNPS-only employer totals are 12.95% (min), 13.70% (mid 2.50%), 16.20% (max 5.00%). [RESEARCH GAP — reviewer to confirm the exact employer band and how the 15.20% headline is composed.]

Family-allowance rate variants (replace the 7.00% general regime) [CLEISS] (CLEISS)

Regime	Family-allowance employer rate
General	7.00%
Agricultural workers	5.65%
Private-education staff	3.70%

Other mandatory payroll levies (not CNPS) (PwC Other taxes)

Levy	Employee	Employer	Source
Housing fund — Crédit Foncier du Cameroun (CFC)	1.0%	1.5%	PwC Other taxes
National Employment Fund (FNE)	0%	1.0%	PwC Other taxes

Conservative defaults

Ambiguity	Default
Unknown risk class	Apply minimum 1.75% occupational-risk rate; flag for reviewer
Unknown regime (general vs agricultural vs education)	Assume general regime (7% family allowance)
Salary above ceiling, ceiling treatment unclear	Cap pension + family base at XAF 750,000/mo; apply risk on full salary [CLEISS]
Unknown whether worker is salaried	Treat as salaried; do not apply minimum-tax/turnover rules
Unknown CAC applicability	Apply the 10% CAC surcharge (effective rates) and flag
Ambiguous DGI vs CNPS debit	Classify per reference; if unclear, flag for reviewer

Section 2 -- Required inputs and refusal catalogue

Required inputs

Minimum viable -- gross monthly taxable salary and whether the worker is salaried (employee) vs self-employed/voluntary insured. Without gross salary, STOP. Do not compute contributions.

Recommended -- the enterprise's CNPS occupational-risk classification (1.75% / 2.50% / 5.00%), the applicable family-allowance regime (general / agricultural / private-education), and the employee's CNPS registration status.

Ideal -- the employer's CNPS DIPE / récapitulatif, monthly DGI payroll returns, bank statements showing CNPS, DGI, CFC and FNE remittances, and residence/days-present information for any foreign national.

Refusal catalogue

• R-CM-SOC-1 -- Gross salary unknown — Trigger: gross monthly taxable salary not provided. Message: "Gross monthly taxable salary is mandatory. CNPS and PIT both depend on it (with a XAF 750,000/month ceiling on the pension and family branches). Cannot proceed without it."
• R-CM-SOC-2 -- Occupational-risk class unknown for a precise employer figure — Trigger: a precise employer total is requested but the enterprise risk classification (1.75% / 2.50% / 5.00%) is unknown. Message: "Employer occupational-risk rate depends on the enterprise's CNPS risk classification. I will use the minimum 1.75% as a conservative default and flag it; the exact rate must be confirmed against the CNPS notification before filing."
• R-CM-SOC-3 -- Self-employed / voluntary insured — Trigger: the person is a voluntary/self-insured contributor rather than a salaried employee. Message: "Voluntary insured persons contribute 8.40% of declared income to the pension branch [CLEISS], but declared-income rules and eligibility require CNPS confirmation. Escalate to a Cameroon-qualified accountant." (CLEISS)
• R-CM-SOC-4 -- Penalty / arrears quantification — Trigger: client has unpaid CNPS or PIT and asks for the arrears figure. Message: "Late payment carries a 10% penalty plus 1.5%/month interest (interest capped at 50% of principal) per secondary summaries [RESEARCH GAP — not verified against the CGI text]. Do not quantify arrears without official DGI/CNPS statements. Escalate to a Cameroon-qualified accountant."
• R-CM-SOC-5 -- Expatriate residence determination — Trigger: a foreign national's tax status is in question. Message: "A foreign national present > 183 days in a calendar year is tax-domiciled in Cameroon and taxed on worldwide income [PwC]. Day counts and treaty relief must be confirmed by a qualified accountant before applying payroll taxes." (PwC)

Section 3 -- Payment pattern library

Deterministic pre-classifier for bank statement transactions related to Cameroon payroll, social security, and tax. When a transaction matches a pattern below, apply the treatment directly. Match by case-insensitive substring on the counterparty/reference as it appears in the statement. CNPS, CFC, FNE, and PIT remittances are statutory obligations -- EXCLUDE them from any business revenue/expense or VAT (TVA) supply classification.

3.1 CNPS social security debits

CNPS social security debits table

Pattern	Treatment	Notes
CNPS, CAISSE NATIONALE DE PREVOYANCE	EXCLUDE -- CNPS remittance	Monthly social contributions
PREVOYANCE SOCIALE, COTISATION CNPS	EXCLUDE -- CNPS remittance	Same
PENSION, VIEILLESSE, INVALIDITE	EXCLUDE -- CNPS pension branch	Pension contribution
PRESTATIONS FAMILIALES, ALLOCATIONS FAMILIALES	EXCLUDE -- CNPS family branch	Family allowances
RISQUES PROFESSIONNELS, ACCIDENT TRAVAIL	EXCLUDE -- CNPS risk branch	Occupational risk

3.2 DGI / income-tax and PAYE debits (NOT CNPS)

DGI/PAYE debits table

Pattern	Treatment	Notes
DGI, IMPOTS, DIRECTION GENERALE DES IMPOTS	EXCLUDE -- tax remittance, not CNPS	PIT/IRPP and other taxes
IRPP, IR SALAIRES, PRECOMPTE	EXCLUDE -- PIT withholding	PAYE on salaries
TVA, TAXE VALEUR AJOUTEE	EXCLUDE -- VAT remittance	Not a contribution
CAC, CENTIMES ADDITIONNELS	EXCLUDE -- council surcharge on PIT	Part of PIT effective rate

3.3 Other mandatory payroll levies

Other mandatory payroll levies table

Pattern	Treatment	Notes
CFC, CREDIT FONCIER	EXCLUDE -- housing fund levy	1% employee / 1.5% employer
FNE, FONDS NATIONAL EMPLOI	EXCLUDE -- employment fund levy	1% employer
TAXE COMMUNALE, TAXE DEVELOPPEMENT LOCAL	EXCLUDE -- local council tax	Banded, up to XAF 2,520/mo
RAV, REDEVANCE AUDIOVISUELLE, CRTV	EXCLUDE -- audiovisual royalty	Banded, max XAF 13,000

3.4 Salary and payroll (exclude from contribution classification)

Salary and payroll table

Pattern	Treatment	Notes
SALAIRE, PAIE, VIREMENT SALAIRE (outgoing)	EXCLUDE -- payroll expense	Net pay to employee; not a contribution
SALAIRE, PAIE (incoming)	EXCLUDE -- employment income received	Not a contribution

3.5 Benefits received (not contributions)

Benefits received table

Pattern	Treatment	Notes
PENSION CNPS, RENTE, PENSION VIEILLESSE (credit)	EXCLUDE -- pension income received	Benefit, not a contribution paid
ALLOCATION FAMILIALE (credit)	EXCLUDE -- family benefit received	Not a contribution

Section 4 -- Worked examples

Bank statement classifications and computations for a hypothetical Cameroonian employer (general regime, minimum 1.75% risk class) and its salaried staff. All figures in XAF.

Example 1 -- Employee earning below the ceiling (XAF 300,000/mo)

Input line: 15.02.2025 ; CNPS COTISATION JANVIER ; DEBIT ; PENSION SALARIE ; -12 600 ; XAF

Reasoning: Salary XAF 300,000 < XAF 750,000 ceiling, so the full salary is the pension/family base. Employee pension = 300,000 × 4.20% = XAF 12,600. The debit matches "CNPS COTISATION" (pattern 3.1). This is the employee pension share withheld and remitted.

Employer side (same month, same employee):

• Pension 4.20% × 300,000 = 12,600
• Family 7.00% × 300,000 = 21,000
• Risk 1.75% × 300,000 = 5,250
• CNPS employer subtotal = XAF 38,850 (= 12.95% × 300,000) ✓
• CFC employer 1.5% × 300,000 = 4,500; FNE 1.0% × 300,000 = 3,000
• CFC employee 1.0% × 300,000 = 3,000

Classification: EXCLUDE from VAT/revenue -- CNPS statutory remittance.

Example 2 -- Employee above the ceiling (XAF 1,200,000/mo)

Input line: 15.04.2025 ; CNPS PREVOYANCE SOCIALE ; DEBIT ; PENSION PLAFONNE ; -31 500 ; XAF

Reasoning: Salary XAF 1,200,000 > XAF 750,000 ceiling. Pension and family branches are capped at the ceiling; the occupational-risk branch uses the full salary (no ceiling) [CLEISS].

• Employee pension = 750,000 × 4.20% = XAF 31,500 (capped). ✓ matches the debit.
• Employer pension = 750,000 × 4.20% = 31,500
• Employer family = 750,000 × 7.00% = 52,500
• Employer risk = 1,200,000 × 1.75% = 21,000 (full salary)
• CNPS employer subtotal = 31,500 + 52,500 + 21,000 = XAF 105,000

Classification: EXCLUDE -- CNPS remittance (ceiling applied to pension/family, full salary for risk).

Example 3 -- PIT (IRPP) withholding, not CNPS

Input line: 15.03.2025 ; DGI IMPOTS IRPP SALAIRES ; DEBIT ; PRECOMPTE FEVRIER ; -45 000 ; XAF

Reasoning: Matches "DGI IMPOTS IRPP" (pattern 3.2). This is PIT withheld on salaries (PAYE), remitted to the DGI -- NOT a CNPS contribution. Exclude from VAT/revenue. Do not classify as social security.

Classification: EXCLUDE -- PIT (IRPP) remittance to DGI. NOT CNPS.

Example 4 -- CFC housing-fund and FNE levies

Input line: 15.05.2025 ; CREDIT FONCIER CFC + FNE ; DEBIT ; AVRIL 2025 ; -9 000 ; XAF

Reasoning: Matches "CREDIT FONCIER CFC" and "FNE" (pattern 3.3). For an employee on XAF 300,000:

• CFC employer 1.5% × 300,000 = 4,500
• FNE employer 1.0% × 300,000 = 3,000
• (CFC employee 1.0% × 300,000 = 3,000 is withheld separately, not in this XAF 9,000 employer remittance: 4,500 + 3,000 = 7,500; with the employee CFC 1,500 share rounding, see note.)

[RESEARCH GAP — reviewer to confirm whether CFC employee and employer shares are remitted together or separately on local returns; example amounts illustrate rate application only.]

Classification: EXCLUDE -- statutory payroll levies (housing fund + employment fund).

Example 5 -- PIT computation on a XAF 500,000/mo salary (annualised)

Reasoning (PIT base, per MINFI/PwC standard payroll computation): Gross annual salary = 500,000 × 12 = XAF 6,000,000.

• Less 4.20% CNPS employee (pension) deductible. Pension base capped at 750,000/mo > 500,000, so full salary: 6,000,000 × 4.20% = 252,000.
• Less 30% professional-expense abatement on salary [PwC]: 6,000,000 × 30% = 1,800,000.
• Less standard deduction XAF 500,000 [MINFI].

Net taxable income = 6,000,000 − 252,000 − 1,800,000 − 500,000 = XAF 3,448,000, rounded down to nearest thousand = XAF 3,448,000.

Apply base scale (10/15/25/35):

• 0 – 2,000,000 @ 10% = 200,000
• 2,000,001 – 3,000,000 @ 15% = 150,000 (cumulative 350,000)
• 3,000,001 – 3,448,000 @ 25% = 448,000 × 25% = 112,000

Base PIT = 200,000 + 150,000 + 112,000 = XAF 462,000. With 10% CAC surcharge: 462,000 × 1.10 = XAF 508,200 annual PIT (effective).

Cross-check via effective rates (11/16.5/27.5): 2,000,000×11% = 220,000; 1,000,000×16.5% = 165,000; 448,000×27.5% = 123,200; total = 508,200. ✓

Classification: Computation only -- PIT withheld monthly and remitted to DGI by the 15th of the following month.

Example 6 -- Salary below the PIT exemption threshold

Input line: 28.02.2025 ; VIREMENT SALAIRE ; DEBIT ; PAIE FEVRIER ; -55 000 ; XAF

Reasoning: Gross salary XAF 55,000/month < XAF 62,000/month exemption threshold [MINFI], so no PIT is deducted at source. CNPS pension (4.20% × 55,000 = XAF 2,310 employee) and employer branches still apply -- the exemption is PIT-only, not a contribution exemption. Note XAF 55,000 is below the XAF 60,000 SMIG; flag the underpayment for reviewer.

Classification: EXCLUDE -- net salary payment. No PIT; CNPS still due. Flag sub-SMIG wage.

Section 5 -- Tier 1 rules

Apply exactly as written when data is clear and inputs are available.

Rule 1 -- CNPS employee contribution

• Employee CNPS formula — Employee CNPS = min(gross_salary, 750,000) × 4.20% [pension branch only] (CLEISS)
• Employee contribution scope — Employees contribute to the pension branch only; family allowances and occupational risks are employer-borne (CLEISS)

Rule 2 -- CNPS employer contribution

• Employer CNPS formula — Employer CNPS = min(gross, 750,000) × 4.20% (pension) + min(gross, 750,000) × FAM% (family: 7.00% general / 5.65% agric / 3.70% educ) + gross × RISK% (risk: 1.75% / 2.50% / 5.00%, no ceiling) (CLEISS; PwC)
• General-regime minimum-risk employer total — 12.95% (mixed base) (CLEISS; PwC)

Rule 3 -- The XAF 750,000/month ceiling

• Ceiling rule — Pension and family branches are capped at XAF 750,000/month (XAF 9,000,000/year). The occupational-risk branch is assessed on the full salary with no ceiling. (CLEISS)

Rule 4 -- CFC and FNE levies

• CFC and FNE levy rule — CFC (housing fund): employee 1.0% + employer 1.5% of taxable salary. FNE (employment fund): employer 1.0% of taxable salary. [RESEARCH GAP — reviewer to confirm whether the CFC/FNE base is itself capped; PwC states "taxable salary" without a stated cap.] (PwC Other taxes)

Rule 5 -- PIT scale (base vs effective)

Base statutory scale (MINFI): 10% / 15% / 25% / 35%. PwC effective rates include the 10% CAC surcharge: 11% / 16.5% / 27.5% / 38.5% (base × 1.10).

PIT scale table

Net income (XAF)	Base rate	Effective (incl. CAC)	Cumulative base tax at top of band
0 – 2,000,000	10%	11%	200,000
2,000,001 – 3,000,000	15%	16.5%	350,000
3,000,001 – 5,000,000	25%	27.5%	850,000
Over 5,000,000	35%	38.5%	—

Cumulative check: 2,000,000×10% = 200,000; +1,000,000×15% = 150,000 → 350,000; +2,000,000×25% = 500,000 → 850,000. ✓

Rule 6 -- PIT taxable base

• PIT taxable base formula — Net salary base = gross − 4.20% CNPS employee − 30% professional-expense abatement − XAF 500,000 standard deduction; round down to the nearest XAF 1,000 (MINFI; PwC)

Rule 7 -- PIT exemption floor

• PIT exemption floor rule — Only salaries ≥ XAF 62,000/month are subject to PIT deduction at source; below this, exempt from PIT (not from CNPS) (MINFI)

Rule 8 -- Local payroll levies

• Local development tax (taxe communale) — up to XAF 2,520/month, banded, on salaries exceeding XAF 500,000 (PwC)
• Audiovisual royalty (RAV/CRTV) — banded, maximum XAF 13,000, for gross salaries above XAF 1,000,000 (PwC)

Rule 9 -- Monthly remittance

• Monthly remittance rule — PIT and CNPS for a salary month are remitted (and the monthly return filed) by the 15th of the following month (MINFI; PwC)

Rule 10 -- Registration

• Registration rule — Employers must register with CNPS and obtain an employer number; employees are registered as assurés obligatoires. Registration is mandatory from the first employee — no de-minimis headcount threshold found. [RESEARCH GAP — no numeric registration threshold confirmed.] (CNPS)

Rule 11 -- Voluntary insured persons

• Voluntary insured contribution rule — Voluntary/self-insured contributors pay 8.40% of declared income to the pension branch. This is outside standard salaried payroll — see Refusal R-CM-SOC-3. (CLEISS)

Rule 12 -- Non-salary income rates

• Non-salary income rates rule — Income from stocks and shares is taxed at an overall 16.5%; other (non-salary) activity income at 33%. These are out of scope for the salaried-payroll path but noted for classification. (PwC)

Section 6 -- Tier 2 catalogue

Flag these for reviewer confirmation when data is ambiguous.

T2-1 -- Occupational-risk classification

• T2-1 — Trigger: the enterprise risk rate (1.75% / 2.50% / 5.00%) is not on file. Issue: employer total swings materially with the risk class. Action: apply 1.75% as a conservative default; flag for reviewer to confirm against the CNPS notification.

T2-2 -- Special family-allowance regime

• T2-2 — Trigger: employer is agricultural or a private-education establishment. Issue: family-allowance rate is 5.65% (agric) or 3.70% (educ), not 7% [CLEISS]. Action: flag; confirm the regime before computing employer cost. (CLEISS)

T2-3 -- CAC surcharge applicability

• T2-3 — Trigger: uncertainty whether the 10% CAC applies to a given PIT computation. Issue: the CAC mechanism is reconciled from MINFI base rates vs PwC effective rates, not stated verbatim on a single official page [RESEARCH GAP]. Action: apply the effective (11/16.5/27.5/38.5) rates by default; flag for reviewer to confirm CAC treatment.

T2-4 -- Expatriate / 183-day residence

• T2-4 — Trigger: a foreign national whose day count is near 183. Issue: > 183 days → tax-domiciled, worldwide-income taxation [PwC]. Action: flag; confirm residence and treaty relief with a qualified accountant. (PwC)

T2-5 -- Salary above the ceiling

• T2-5 — Trigger: salary > XAF 750,000/month. Issue: pension/family capped at the ceiling; risk on full salary. Some EOR guides incorrectly cap all branches [RESEARCH GAP — CLEISS treated as authoritative]. Action: apply CLEISS treatment (full salary for risk); flag if a source disagrees.

T2-6 -- Arrears / penalties

• T2-6 — Trigger: unpaid CNPS or PIT. Issue: 10% penalty + 1.5%/month interest (capped at 50% of principal); filing penalties 10%/month capped at 30%; understatement 30%/100%/150% [secondary sources only — RESEARCH GAP]. Action: do not quantify without official statements. Escalate to a qualified accountant.

T2-7 -- Sub-SMIG wages

• T2-7 — Trigger: gross salary < XAF 60,000/month (non-agricultural). Issue: below the headline SMIG [CLEISS; widely cited]. Action: flag the underpayment; confirm the current decree (SMIG confirmed to 2023, cited as current — [RESEARCH GAP]). (CLEISS)

Section 7 -- Excel working paper template

CAMEROON PAYROLL / CNPS COMPUTATION -- WORKING PAPER
Client/Employer: [name]            CNPS employer no: [____]
Tax Year: [year]                   Prepared: [date]

INPUT DATA
  Employee name:                   [____]
  Gross monthly salary (XAF):      [____]
  Risk class (1.75/2.50/5.00%):    [____]
  Family regime (gen/agric/educ):  [____]
  Resident / >183 days:            [YES/NO]

CONTRIBUTION BASES
  Pension/family base (min(gross,750,000)):  XAF [____]
  Risk base (full gross):                    XAF [____]

EMPLOYEE CONTRIBUTIONS
  Pension 4.20% × capped base:     XAF [____]
  CFC 1.00% × taxable salary:      XAF [____]
  Employee total:                  XAF [____]

EMPLOYER CONTRIBUTIONS
  Pension 4.20% × capped base:     XAF [____]
  Family [7.00/5.65/3.70]% × capped base: XAF [____]
  Risk [1.75/2.50/5.00]% × full salary:   XAF [____]
  CFC 1.50% × taxable salary:      XAF [____]
  FNE 1.00% × taxable salary:      XAF [____]
  Employer total:                  XAF [____]

PIT (IRPP) COMPUTATION (if gross ≥ 62,000/mo)
  Annual gross:                    XAF [____]
  Less CNPS 4.20% (deductible):    XAF [____]
  Less 30% professional abatement: XAF [____]
  Less standard deduction 500,000: XAF [____]
  Net taxable (round down 1,000):  XAF [____]
  Base PIT (10/15/25/35 scale):    XAF [____]
  + 10% CAC surcharge:             XAF [____]
  PIT effective (annual):          XAF [____]
  PIT per month:                   XAF [____]

LOCAL LEVIES (banded)
  Taxe communale (≤2,520/mo):      XAF [____]
  RAV/CRTV (≤13,000):              XAF [____]

REMITTANCE
  Due by 15th of following month.

REVIEWER FLAGS / DEFAULTS APPLIED
  [List Tier 2 flags + RESEARCH GAPs here]

Section 8 -- Bank statement reading guide

How payroll debits appear on Cameroonian bank statements

Common banks: Afriland First Bank, SGBC (Société Générale Cameroun), BICEC, Ecobank Cameroun, UBA Cameroun, Commercial Bank of Cameroon.

CNPS remittances:

• Description: "CNPS", "CAISSE NATIONALE DE PREVOYANCE", "COTISATION CNPS", "PREVOYANCE SOCIALE"
• Timing: monthly, around or before the 15th of the following month
• Amount: employee 4.20% (pension) + employer branches; large employers remit a consolidated figure

DGI / tax remittances:

• Description: "DGI", "IMPOTS", "IRPP", "PRECOMPTE", "TVA"
• Timing: monthly, by the 15th
• These are tax, NOT CNPS — do not classify as social security

CFC / FNE levies:

• Description: "CREDIT FONCIER", "CFC", "FNE", "FONDS NATIONAL EMPLOI"

Key identification tips:

1. CNPS/DGI/CFC/FNE debits are outgoing (DEBIT), never credits.
2. They recur monthly with amounts proportional to the payroll.
3. Do not confuse CNPS (social security) with DGI/IRPP (income tax) — both are statutory but separate.
4. Inbound CNPS credits are benefits received (pension, family allowance), not contributions paid.
5. Amounts are in XAF (FCFA); no decimal sub-unit is used in practice.

Section 9 -- Onboarding fallback

If the client provides only a bank statement and no other information:

1. Scan for CNPS debits — identify outgoing payments matching Section 3.1.
2. Separate CNPS from DGI/CFC/FNE — use the reference text per Sections 3.2–3.3.
3. Reverse-engineer the salary base where possible:
   • Employee pension debit ÷ 4.20% ≈ capped salary base (max XAF 750,000).
   • If the implied base hits XAF 750,000 exactly, salary is at or above the ceiling.
4. Flag for reviewer: "Contribution classification derived from bank statement amounts only. Risk class, family regime, and residence status have not been verified. Reviewer must confirm before filing CNPS/DGI returns."

Section 10 -- Reference material

Section 10 heading

Contribution summary (2025, general regime)

Contribution summary (2025, general regime) (CLEISS / PwC / computed)

Item	Employee	Employer (min risk)	Base	Source
Pension	4.20%	4.20%	min(gross, 750,000)	CLEISS
Family allowances	0%	7.00%	min(gross, 750,000)	CLEISS
Occupational risks	0%	1.75% / 2.50% / 5.00%	full gross	CLEISS
CFC (housing)	1.00%	1.50%	taxable salary	PwC
FNE (employment)	0%	1.00%	taxable salary	PwC
Social total (min risk)	5.20%	15.45%	mixed	computed

Arithmetic check: employee 4.20 + 1.00 (CFC) = 5.20%. Employer 4.20 + 7.00 + 1.75 + 1.50 + 1.00 = 15.45%. ✓

PIT scale (2025)

PIT scale (2025) (MINFI / PwC)

Net income (XAF)	Base rate	Effective (incl. 10% CAC)	Source
0 – 2,000,000	10%	11%	MINFI / PwC
2,000,001 – 3,000,000	15%	16.5%	MINFI / PwC
3,000,001 – 5,000,000	25%	27.5%	MINFI / PwC
Over 5,000,000	35%	38.5%	MINFI / PwC

• PIT deductions — PIT deductions: 4.20% CNPS, 30% professional abatement, XAF 500,000 standard deduction. (MINFI/PwC)
• PIT exemption threshold — Exemption: salaries < XAF 62,000/mo (MINFI)
• Other income rates — Stocks/shares income 16.5%; other activity income 33% (PwC)

Thresholds and figures

Thresholds and figures (CLEISS / MINFI / PwC)

Item	Value	Source
Pension/family ceiling	XAF 750,000/mo (9,000,000/yr)	CLEISS
PIT exemption floor	XAF 62,000/mo	MINFI
Standard deduction	XAF 500,000	MINFI
Professional abatement	30%	PwC
SMIG (non-agricultural)	XAF 60,000/mo	CLEISS (confirmed 2023, cited current)
SMIG (agricultural)	XAF 45,000/mo	CLEISS
Taxe communale max	XAF 2,520/mo (salary > 500,000)	PwC
RAV/CRTV max	XAF 13,000 (gross > 1,000,000)	PwC
Voluntary insured rate	8.40% of declared income	CLEISS
Record retention	10 years	PwC

Filing deadlines

Filing deadlines (MINFI / PwC)

Filing	Deadline	Source
Monthly PAYE + CNPS	15th of following month	MINFI / PwC
Employer annual income summary (DIPE / récapitulatif)	15 March	PwC
Annual individual declaration — public/semi-public & seniors	31 July	PwC
Annual individual declaration — private under Large Taxpayers' Unit	30 September	PwC
Annual individual declaration — other individuals	31 October	PwC
Annual adjustment — Large Taxpayers' Unit	15 March	PwC
Annual adjustment — Medium & Specialized Tax Centres	15 April	PwC
Annual adjustment — Divisional Tax Centres	15 May	PwC

Penalties

[RESEARCH GAP — from secondary summaries (TaxesForExpats, Lloyds Bank Trade, Hallelaw 2025), not verified against the CGI text or PwC. Internally consistent; verify before relying on exact figures.]

Penalties

Breach	Penalty
Late payment	10% + 1.5%/month interest (interest capped at 50% of principal)
Failure to file / late declaration	10%/month, capped at 30%
Insufficient declaration (good faith)	30%
Bad faith	100%
Fraud	150%

Residence / expat

• 183-day residence test — Foreign national present > 183 days in a calendar year → tax-domiciled (PwC)
• Worldwide income taxation — Persons fiscally domiciled in Cameroon are, in principle, taxed on worldwide income (PwC)

Test suite

Test 1: Salary XAF 300,000/mo, general regime, min risk. → Employee pension 300,000 × 4.20% = XAF 12,600. Employer CNPS 300,000 × 12.95% = XAF 38,850.

Test 2: Salary XAF 750,000/mo (exactly the ceiling), min risk. → Employee pension 750,000 × 4.20% = XAF 31,500. Employer CNPS = 750,000 × 12.95% = XAF 97,125 (all branches on 750,000 since risk base = full salary = ceiling here).

Test 3: Salary XAF 1,200,000/mo, min risk. → Employee pension capped: 750,000 × 4.20% = XAF 31,500. Employer = pension 31,500 + family 52,500 + risk (1,200,000 × 1.75% = 21,000) = XAF 105,000.

Test 4: Salary XAF 55,000/mo. → Below XAF 62,000 PIT floor → no PIT. CNPS pension employee 55,000 × 4.20% = XAF 2,310 still due. Below SMIG — flag.

Test 5: Annual salary XAF 6,000,000 PIT base. → Net taxable = 6,000,000 − 252,000 − 1,800,000 − 500,000 = XAF 3,448,000. Base PIT = 200,000 + 150,000 + (448,000 × 25% = 112,000) = XAF 462,000. Effective (incl. CAC) = XAF 508,200.

Test 6: Net taxable income XAF 5,000,000 (top of 25% band). → Base PIT = 850,000. Effective = 850,000 × 1.10 = XAF 935,000.

Test 7: Net taxable income XAF 8,000,000. → Base = 850,000 + (3,000,000 × 35% = 1,050,000) = XAF 1,900,000. Effective = 1,900,000 × 1.10 = XAF 2,090,000.

Test 8: Agricultural employer, salary XAF 400,000/mo, min risk. → Employer = pension 16,800 + family (400,000 × 5.65% = 22,600) + risk (400,000 × 1.75% = 7,000) = XAF 46,400.

Prohibitions

• Never compute without gross salary — NEVER compute contributions without the gross monthly salary.
• Never apply ceiling to occupational risk — NEVER apply the XAF 750,000 ceiling to the occupational-risk branch — risk is on full salary (CLEISS)
• Never omit family-allowance branch — NEVER omit the employer family-allowance branch (7% general) — it is the largest single employer cost.
• Never conflate CNPS and DGI/IRPP — NEVER conflate CNPS (social security) with DGI/IRPP (income tax) — separate obligations, separate authorities.
• Never apply PIT below floor / never treat as CNPS exemption — NEVER apply PIT below the XAF 62,000/month floor; but NEVER treat that floor as a CNPS exemption.
• Never quote penalty figures as definitive — NEVER quote penalty figures as definitive — they are unverified secondary sources [RESEARCH GAP].
• Never assume 7% family rate for agricultural/education — NEVER assume the 7% family rate for agricultural or private-education employers.
• Never present figures as definitive — NEVER present contribution or PIT figures as definitive — label as estimated and direct the client to official CNPS/DGI statements.
• Never quantify arrears/penalties without official statements — NEVER quantify arrears or penalties without official statements — escalate to a Cameroon-qualified accountant.
• Never assume non-residence without confirming 183-day count — NEVER assume a foreign national is non-resident without confirming the 183-day count.

Disclaimer

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