Cameroon Employer Payroll — IRPP/PAYE, CNPS, CFC & FNE Monthly Cycle

Verify the employer is registered with both the DGI (taxpayer number) and CNPS (employer registration number), and collect the required data for each employee. Confirm the enterprise's CNPS occupational-risk class (1.75%, 2.50%, or 5.00%) and family-allowance regime (general 7%, agricultural 5.65%, or private-education 3.70%). Flag any worker whose gross salary is below the SMIG (XAF 60,000/month non-agricultural, XAF 45,000 agricultural).

For each employee, compute all statutory deductions and arrive at net pay. Apply the CNPS pension ceiling of XAF 750,000/month to the pension and family branches; the occupational-risk branch is assessed on the full gross salary with no ceiling. Compute IRPP (PAYE) on net taxable income using the progressive base scale (10%/15%/25%/35%) plus the 10% Additional Council Tax (CAC), giving effective rates of 11%/16.5%/27.5%/38.5%. Employees below XAF 62,000/month are exempt from IRPP but CNPS contributions still apply.

Compute the employer's statutory payroll burden on top of gross salaries: CNPS pension (4.20%), family allowances (7.00% general / 5.65% agricultural / 3.70% private education), occupational risks (1.75%/2.50%/5.00% on full salary), CFC housing fund (1.50%), and FNE employment fund (1.00%). Prepare the consolidated monthly remittance figures for the DGI (IRPP/PAYE) and CNPS.

File the monthly PAYE (IRPP) declaration with the Direction Générale des Impôts (DGI) and remit the tax withheld. The deadline is the 15th of the month following the payroll month. Employers classified under the Large Taxpayers' Unit (DGE), Medium Taxpayers' Centre (CME), or a Divisional Tax Centre (CDI) file with their respective centre. Late filing attracts a 10%/month penalty (capped at 30%) and a 10% late-payment surcharge plus 1.5%/month interest.

Prepare and submit the monthly CNPS contribution declaration (bordereau de cotisations) and remit the combined employee-withheld and employer contributions to the Caisse Nationale de Prévoyance Sociale by the 15th of the following month. The declaration must list each employee's name, CNPS assuré number, gross salary, capped base, and computed contributions by branch (pension, family allowances, occupational risks).

At year-end (December payroll closed), prepare the DIPE (Déclaration Individuelle des Pensions et Émoluments) — the employer's annual summary of all salaries, IRPP withheld, and CNPS contributions paid per employee — and file it with the DGI by 15 March. Reconcile cumulative monthly IRPP remittances against the annual IRPP liability for each employee; compute any balance due or refundable. Large Taxpayers' Unit employers must also complete the annual PIT adjustment by 15 March; Medium centres by 15 April; Divisional centres by 15 May.