Cameroon sits at the crossroads of West and Central Africa and offers a growing talent pool across sectors from tech to agriculture. For foreign employers, setting up compliant payroll means navigating the Direction Générale des Impôts (DGI) for tax obligations, the Caisse Nationale de Prévoyance Sociale (CNPS) for social security, and a bilingual legal framework that operates in both French and English. Getting these foundations right from day one protects your business and keeps your team paid on time.
Payroll basics
Cameroonian payroll runs on a monthly cycle, with salaries due on the last working day of each month. The official currency is the XAF (Central African CFA Franc), and all payroll records and employment contracts must be prepared in French and/or English to reflect Cameroon’s bilingual status. The standard working week is Monday to Friday, capped at 40 hours per week and 8 hours per day.
Employer of Record vs. Direct employment
Foreign companies that don’t have a registered legal entity in Cameroon can hire local workers through an Employer of Record (EOR). An EOR acts as the legal employer on your behalf, handling payroll processing, CNPS registration, tax remittances, and employment contract compliance without you needing to incorporate locally. One important note: EOR services in Cameroon cover Cameroonian nationals only and don’t extend to expatriate hiring via EOR.
Minimum wage
Cameroon sets different minimum wage floors depending on the sector of employment. As of 2026, the confirmed rates are:
| Sector | Minimum monthly wage (XAF) |
|---|---|
| Non-agricultural | 60,000 |
| Agricultural | ~43,969–45,000 |
Trade unions have lobbied for increases to between FCFA 75,000 and FCFA 100,000 per month, but no official revision had been gazetted as of early 2026. Employers should monitor announcements from the Ministry of Labour for any changes and adjust payroll accordingly.
Mandatory bonuses and 13th-month salary
There is no statutory 13th-month salary in Cameroon. Bonuses are only enforceable where they’re explicitly provided for in the employment contract or a collective bargaining agreement. If your contract is silent on bonuses, you have no legal obligation to pay them, but any bonus term you do include becomes binding once agreed.
Cnps social security contributions
All employers registered in Cameroon must contribute to the CNPS, which covers three branches of social protection. Contributions apply to gross monthly salary up to a ceiling of FCFA 750,000 and must be remitted by the 15th of the following month.
Employer cnps rates
| Branch | Employer rate |
|---|---|
| Pension (old-age, disability, death) | 4.2% |
| Family benefits | 7.0% |
| Work accidents and occupational diseases | 1.75%–5% (risk-dependent) |
| Total | ~12.95%–16.2% |
The work accident rate varies based on the risk classification of your industry. Higher-risk sectors attract the upper end of that band. Employers in lower-risk categories typically pay closer to 1.75%.
Employee cnps deductions
Employees contribute 4.2% of gross salary toward the pension branch, subject to the same FCFA 750,000 monthly ceiling. This amount is withheld from the employee’s gross pay by the employer and remitted directly to CNPS along with the employer’s share.
Additional employer levies
Beyond CNPS, employers are responsible for two further payroll levies:
| Levy | Rate |
|---|---|
| Housing Fund (Crédit Foncier) | 1.5% of gross salary (employer) |
| National Employment Fund | 1% of gross salary (employer) |
Employees also contribute 1% of gross salary to the Housing Fund, which the employer withholds and remits. These levies don’t have the same FCFA 750,000 ceiling as CNPS, so they apply to the full gross salary figure.
Irpp income tax
Cameroon’s personal income tax is known as the Impôt sur le Revenu des Personnes Physiques (IRPP). Employers withhold IRPP from employee salaries each month and remit it to the DGI. Employees earning below XAF 62,000 per month are exempt from IRPP entirely.
2026 Irpp annual brackets
| Annual net income (XAF) | Rate (including 10% surcharge) |
|---|---|
| 0–2,000,000 | 11% |
| 2,000,001–3,000,000 | 16.5% |
| 3,000,001–5,000,000 | 27.5% |
| Above 5,000,000 | 38.5% |
These rates already incorporate a 10% surcharge applied to the base rate. IRPP is calculated on the net taxable income after deducting the employee’s CNPS pension contribution and the Housing Fund employee share.
Probation periods
Cameroonian labour law ties probation periods to the employee’s job category under the national labour classification grid. The permitted maximums are:
| Category | Maximum probation |
|---|---|
| Categories 1–2 | 15 days |
| Categories 3–4 | 1 month |
| Categories 5–6 | 2 months |
| Categories 7–9 | 3 months |
| Categories 10–12 | 4 months |
| Managerial staff | Up to 8 months total |
For fixed-term contracts, the maximum contract duration is 2 years, with one permitted renewal. Fixed-term contracts can’t be extended beyond that limit without converting the arrangement to an open-ended employment relationship.
Annual leave
Cameroon’s Labour Code grants employees annual leave that accrues at 1.5 working days per month of service, giving a base entitlement of 18 working days per year. Employees also accumulate additional leave in two circumstances: 2 extra days per child under the age of 6 (or 1 extra day if total accrued leave is 6 days or less), and 2 extra days for every 5 complete years of service as a seniority supplement.
Leave that exceeds 12 days may be split by mutual agreement between employer and employee, but at least 12 consecutive days must be taken as a single unbroken block. Payment in lieu of annual leave isn’t permitted during an active employment relationship; it’s only allowed upon termination of the contract. Employees lose the right to claim any leave that isn’t taken within 3 years of the date it accrued.
Public holidays
Cameroon observes 10 mandatory public holidays each year. Employees are entitled to these days off with pay, and working on a public holiday typically attracts a premium rate under the labour code.
| Date | Holiday |
|---|---|
| 1 January | New Year’s Day |
| 11 February | Youth Day |
| 1 May | Labour Day |
| 20 May | National Day |
| 15 August | Assumption Day |
| 25 December | Christmas Day |
| Date varies | Good Friday |
| Date varies | Ascension Day (39 days after Easter) |
| Date varies (1 Shawwal) | Korité (Eid al-Fitr) |
| Date varies (10 Dhu al-Hijjah) | Tabaski (Eid al-Adha) |
The four variable-date holidays shift each year. Good Friday and Ascension Day follow the Christian liturgical calendar, while Korité and Tabaski follow the Islamic lunar calendar. Build your payroll calendar around confirmed dates for the relevant year rather than assuming fixed dates.
Payroll compliance summary
Running compliant payroll in Cameroon means coordinating across several obligations that fall due at different times in the month. CNPS contributions and employee deductions must reach CNPS by the 15th of the following month, while IRPP withheld must be remitted to the DGI on the same cycle. Monthly payslips must reflect gross salary, all deductions (CNPS employee, Housing Fund employee, IRPP), and net pay. Employment contracts must be in French and/or English and should specify salary in XAF, working hours, probation period, and any bonus arrangements to ensure they’re enforceable.
Employers hiring contractors in Cameroon face a different set of obligations, and misclassification carries penalties under Cameroonian law. If you’re engaging workers on a project basis, ensure the arrangement genuinely reflects an independent contractor relationship to avoid reclassification risk.
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