Employer Record in Cameroon

Basic information

Capital: Yaoundé

Time zone: GMT+1

Languages: English

Currency code: XAF

Human Resources at a Glance 

Contract Terms

Contracts can be in English, French or bilingual. They must be in writing and signed by both parties. Fixed term contracts are not allowed to have a probation period.

A contract must include:

  • name
  • start date
  • length of the employment
  • job description
  • termination conditions

Guidelines Regarding Probation Period/Trial Period

Probation periods can last between 3 to 4 months, with the chance of one renewal for the same length of time. The length of the probation period is determined by the role of the employee: standard probationary period is 3 months, and for managerial roles, probation can be 4 months.

The notice period during the probation will be between 5 to 20 working days depending on the category of the employee.

Regulations and Rules Regarding Working Hours

Standard working hours are 8 hours per day, 40 hours per week (2.400 hours per year). The standard work week is from Monday to Friday. Work performed between 10pm and 6am is considered night work.

Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 20 hours of overtime per week, maximum 10 hours per day. For additional hours performed during the week, employees are paid:

  • For the first 8 hours, 120% of the hourly wage;
  • For the next 8 hours, 130% of the hourly wage;
  • For overtime worked on Sundays, 140% of the hourly wage;
  • For overtime worked at night, 150% of the hourly wage;
  • For overtime worked in case of an emergency or in case of force major during non-business days, 150% of the hourly wage

Minimum Wage Requirements

In Cameroon, the minimum wage can vary depending on the industry of the company.

Termination

Grounds

Terminations in Cameroon can be complex. To terminate indefinite contracts, either party has to provide the other party with the required notice period.

Compliant terminations include:

  • Voluntarily by the employee
  • By mutual agreement
  • Unilaterally by the employer based on:
    • probation period
    • objective grounds
    • disciplinary dismissal
    • performance due to unsuitability for the job
  • By expiration of the contract

Notice Period

The minimum notice period is 30 days and will be increased according to the length of the employment and the category of the employee.

  • Category I to IX
    • 30 days if the length of service is less than one year
    • 60 days if the length of service is between 1 to 5 years
    • 90 days if the length of service is more than 5 years
  • Category X to XX
    • 30 days if the length of service is less than one year
    • 90 days if the length of service is between 1 to 5 years
    • 120 days if the length of service is more than 5 years

Severance pay

In Cameroon, all employees terminated without serious misconduct and having served the same employer for more than 2 years are entitled to severance pay. This pay is calculated as a percentage of the monthly overall wages per year of service and is determined by the length of service as follows:

  • 20% per year during the first 5 years
  • 25% per year from the 6th to the 10th year
  • 30% per year from the 11th to the 15th year
  • 35% per year from the 16th to the 20th year
  • 40% per year after the 21st year

Payment & leave Compensation & Holidays

SalaryPayment

In Cameroon, employers must pay monthly salaries in a legal currency no later than eight days after the end of the month for which earnings are due. Salaries must be paid only on working days and in a location near the place of employment. The labor code prohibits the payment of salaries in public houses and shops.

Payslip 

The labor code in Cameroon requires employers to provide an individual pay voucher to employees at the time of payment. The pay voucher must be in the form defined by the minister responsible for labor.

Annual Leave

Both full-time and part-time employees are entitled to 24 working days of paid time off (PTO) a year. PTO accrues monthly at 2 days per month. Employees are eligible for annual leave after 12 months of work.

Time off will increase with the length of service of the employee in the same company:

From 5 to 10 years of employment: an additional 3 working days, minimum 27 working days per year

From 10 to 15 years of employment: an additional 3 working days per year, minimum 30 working days per year

From 15 years of employment and onwards: an additional 3 working days per year, minimum 33 working days per year

Sick Leave

Employees are entitled to paid sick leave for up to 180 days. For leave to be granted, the illness must be certified by a medical practitioner approved by the employer or one affiliated with a state-recognized hospital establishment.

Additionally, employees are entitled to special leave of absence, up to 10 working days per year. This special leave can be utilized for events related to their own home and family events.

Maternity & Parental Leave

Employees are entitled to 14 weeks of paid leave. Four weeks must be taken before the child’s birth. The employee will receive full salary during this period, and Social Security (CNPS) will be responsible for this pay.

In Cameroon, no law covers parental leave. However, employees may be entitled to maternity leave and paternity leave.

Tax and Social Security Information

Personal Income Tax

The individual income tax ranges from 11% to 38.5%. Income tax is calculated according to progressive rates.

Gross Annual IncomeTax Rate (%)
Up to XAF 2.000.00011%
Up to XAF 2.000.001 to 3.000.00016.50%
Up to XAF 3.000.001 to 5.000.00027.50%
Over XAF 5.000.00038.50%

Social Security

In Cameroon, both employees and employers are obligated to contribute to the National Social Insurance Fund (‘NSIF’) as follows:

TypeContribution by Employer (%)Contribution by Employee (%)Monthly Salary Cap(XAF)
National Social Insurance Fund (Pension CNPS)   4.24.2750,000 
Family Allowance (Prestations Familiales)   7NA750,000 
Industrial accident /Occupational disease (Accidents du travail)   1.75-5.00NANA

Contributions from the employee are withheld at source on a monthly basis by the employer.Employers and employees in Cameroon must also contribute to the Housing Fund and National Employment Fund of Cameroon as follows:

Type  Contribution by Employer (%)Contribution by Employee (%)
Housing Fund (Credit Foncier)  1.51
National Employment Fund (NEF)  1NA
Local Council Tax  NAAmount according to the employee salary
Audiovisual tax  NAAmount according to the employee salary
*The above rates serve as a broad guideline. Actual rates charged will differ.

Public Holidays 2024

 OccasionDate
 New Year’s Day1.1
 Youth Day2.11
 Youth Day Holiday2.12
 Good Friday3.29
 Djouldé  Soumae4.1
 Labour Day5.1
 Ascension Day5.9
 National Day5.2
 Tabaski6.16
 Assumption Day8.15
 Christmas Day12.25

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