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March 2—Bloomberg BNA has published the country primer for Cameroon, the 90th country primer in the International Payroll Decision Support Network. The following is a brief overview of payroll obligations in Cameroon.
Officially the Republic of Cameroon, Cameroon is located along the Atlantic Ocean in central Africa. It borders Nigeria, Chad, the Central African Republic, Equatorial Guinea, Gabon and the Republic of the Congo.
Taxes: Employers in Cameroon are required to withhold contributions for income tax and social taxes from an employee's wages in accordance with a Pay As You Earn (PAYE) in addition to remitting other taxes and upholding labor law standards for compensation and benefits.
The tax on total income is calculated on a progressive scale with rates of 10, 15, 25 and 35 percent. Taxable income also is subject to an additional surcharge of 10 percent council tax.
Social security in Cameroon has three branches: family benefits; old age, disability and death; and labor accidents and occupational diseases. The family benefits program is paid by employers and calculated as percentages of employee wages. The old age, disability and death benefits program is covered under pension insurance and is paid by both employers and employees. The program for accidents and occupational diseases is paid by the employer. Rates, as percentages of employee wages, are dependent on the level of risk of the business.
Compensation and Wage Payment: The monthly minimum wage is 36,270 CFA francs.
Employees generally work Monday to Friday. Workers generally cannot work more than 40 hours a week. Specific rates or amounts for overtime pay generally are dictated by collective bargaining agreements or trade union agreements.
Wages generally must be paid at regular intervals no greater than a month.
Special Benefits: Every employer is required to provide medical and health services for their employees. Such services can be provided either through an agreement with a hospital or in the establishment of a service.
An employer also is required to provide housing to employees who has been transferred and required to move away from their normal place of residence. Should no housing be provided, the employer is required to pay the worker a housing allowance. The minimum rates and methods of payment of that allowance are determined by the National Labor Advisory Board.
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More information on payroll issues in Cameroon can be found in the Cameroon country primer.
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