CNPS contributions Cameroon fund three branches: pension insurance, family benefits and work injury. In 2026 the employer pays between 12.95% and 16.2% of salary and the employee 4.2%, with a monthly ceiling of FCFA 750,000 on two of the three branches. Below are the rates by branch, the contribution base, a step-by-step calculation, the monthly return and the mistakes that prove costly during an inspection.
CNPS contributions Cameroon: rates by branch in 2026
The Caisse nationale de prévoyance sociale (CNPS, the national social insurance fund) runs social security for private-sector employees. The rates below are those published as at 1 January 2024 by CLEISS, the French public liaison body for social security, and applied in 2026.
| Branch | Employer | Employee | Base |
|---|---|---|---|
| Pension insurance (old age, disability, death) | 4.2% | 4.2% | capped at FCFA 750,000/month |
| Family benefits, general scheme | 7% | 0 | capped at FCFA 750,000/month |
| Family benefits, agricultural and similar scheme | 5.65% | 0 | capped |
| Family benefits, private education | 3.7% | 0 | capped |
| Work injury and occupational disease | 1.75%, 2.5% or 5% | 0 | full salary, no ceiling |
Keep three figures in mind: 4.2% withheld from the employee’s payslip, 11.2% of capped employer charges (pension and family benefits under the general scheme), and a work-injury rate that depends on the risk of your activity.
The work-injury rate depends on your activity
The occupational risk branch has three levels: 1.75% for low-risk activities, 2.5% for medium risk and 5% for the most exposed activities. The rate is assigned to the employer according to its activity, not chosen by it. A company that changes its main activity, or opens an industrial site next to its offices, should check that its classification follows.
The FCFA 750,000 ceiling
The ceiling applies month by month. For a salary of FCFA 1,200,000, pension and family benefits are calculated on FCFA 750,000, while work injury applies to the full FCFA 1,200,000. The employee deduction therefore never exceeds FCFA 31,500 a month.
Calculating CNPS contributions Cameroon step by step
- Determine the month’s contributory salary: base salary, overtime, bonuses and benefits subject to contribution. Document the items included in or excluded from the base one by one; if in doubt, have the list validated by your CNPS office.
- Apply the ceiling: capped base = the lower of contributory salary and FCFA 750,000.
- Calculate pension: 4.2% employee and 4.2% employer on the capped base.
- Calculate family benefits: 7% (or 5.65%, or 3.7% depending on the scheme) on the capped base, paid by the employer.
- Calculate work injury: your rate on the full contributory salary.
Worked example: three salaries, three profiles
As an illustration, take a services company in Yaoundé under the general scheme, classified at the 1.75% work-injury rate, with three employees.
| Line (FCFA) | Salary 200,000 | Salary 750,000 | Salary 1,500,000 |
|---|---|---|---|
| Capped base | 200,000 | 750,000 | 750,000 |
| Employee pension 4.2% | 8,400 | 31,500 | 31,500 |
| Employer pension 4.2% | 8,400 | 31,500 | 31,500 |
| Family benefits 7% | 14,000 | 52,500 | 52,500 |
| Work injury 1.75% (no ceiling) | 3,500 | 13,125 | 26,250 |
| Employer total | 25,900 | 97,125 | 110,250 |
| Effective employer rate | 12.95% | 12.95% | 7.35% |
| Total paid to CNPS | 34,300 | 128,625 | 141,750 |
The ceiling pulls the effective rate down on high salaries: at FCFA 1,500,000, the employer pays 7.35% of salary, against 12.95% below the ceiling. That is why budgeting CNPS contributions Cameroon requires a simulation per employee, not an average rate applied to the payroll. The same company classified at 5% would pay 10,000, 37,500 and 75,000 FCFA of occupational risk on these three salaries.
In a group operating in Douala, Yaoundé and the regions, each legal entity is registered as an employer in its own right and may fall under a different work-injury rate: budget and check contributions entity by entity, never only at consolidated level. The same applies when a group moves employees between entities during the year: the ceiling and the rate follow the employing entity, so a transfer must be reflected in the month it takes effect.
What does not count as CNPS contributions Cameroon
On a Cameroonian payslip, several employer lines look like social contributions but are collected by the tax administration under their own texts:
- the Crédit Foncier du Cameroun contribution (CFC, a housing levy): 1% employee, 1.5% employer;
- the National Employment Fund contribution (FNE): 1% employer;
- IRPP (personal income tax), its municipal surcharge, the broadcasting levy and the local development tax, withheld from salary.
Confusing them distorts employer cost and reconciliations. For all employee deductions, from gross to net, see our guide to payroll management in Cameroon.
Filing and paying CNPS contributions Cameroon
Each month the employer declares salaries and contributions through the DIPE, the return that combines tax and social data employee by employee, and pays by the 15th of the month following the pay period. Three checks before filing:
- every employee has a correct CNPS registration number, including the month’s new starters;
- total declared bases match the payroll ledger, after applying the ceiling line by line;
- the declared work-injury rate is the one notified for your activity.
Late or insufficient returns trigger surcharges. Gaps between the DIPE, the accounts and the payslips are what a CNPS inspector looks at first, so keep the monthly reconciliation file with the return: it is the quickest answer to an inspector’s questions.
Common mistakes with CNPS contributions Cameroon
- Capping the work-injury branch. It applies to the full salary: capping it under-declares high salaries.
- Forgetting to cap pension. Conversely, withholding 4.2% on a FCFA 2,000,000 salary takes too much from the employee and wrongly increases their IRPP deduction.
- Using the wrong family benefit scheme. A private school falls under 3.7%, a farm under 5.65%, a services company under 7%.
- Prorating the ceiling without a rule. For an employee who joins mid-month, set and document how you treat the ceiling, then apply it to every identical case.
- Declaring a new employee without registration. Their rights (maternity, work injury) depend on it, and correcting it later is heavier than registering on time.
Special cases
Maternity leave
The Labour Code (article 84) provides 14 weeks of maternity leave, starting 4 weeks before the expected date of birth, extendable by 6 weeks in case of illness resulting from pregnancy or childbirth. During this period the employee receives a daily allowance paid by the CNPS: one of the benefits that family benefit contributions fund.
Domestic staff
Household employees fall under the general family benefit scheme, at 7%. They are, however, exempt from the broadcasting levy and the CFC, which are taxes.
High earners and salaried executives
Above FCFA 750,000, pension contributions stop rising. Companies that want to maintain retirement income for their managers do so through supplementary schemes, separate from the CNPS.
Automating CNPS contributions Cameroon
A spreadsheet struggles with the line-by-line ceiling, the three family benefit rates and a work-injury rate specific to each entity in a group. Software configured once applies the right scheme to each employee, caps automatically, prepares the DIPE and keeps the history for inspections. See Socium payroll software that calculates CNPS contributions Cameroon, see Socium’s payroll simulators, or book a demo to check a real payslip with us.
Frequently asked questions
What is the total rate of CNPS contributions Cameroon?
Below the ceiling and under the general scheme, the total ranges from 17.15% (4.2% employee and 12.95% employer at the lowest work-injury rate) to 20.4% of salary (with a 5% rate). Above FCFA 750,000, the effective rate falls.
Are CNPS contributions Cameroon deductible from IRPP?
The employee’s compulsory pension contribution paid to the CNPS is deducted from taxable income, alongside the 30% allowance for professional expenses (article 34 of the General Tax Code). An accurate IRPP therefore depends on an accurate CNPS calculation.
When are CNPS contributions Cameroon due?
By the 15th of the month following the pay period, with the DIPE. Plan the payroll close to leave a few days for checks before that date.
Has the FCFA 750,000 ceiling changed in 2026?
The rates and ceiling published as at 1 January 2024 are still those applied in 2026. Any revision requires a regulatory text: check for one before the January payroll.
Key takeaways
- CNPS contributions Cameroon cover pension, family benefits and work injury.
- Employee: 4.2%. Employer: 4.2% pension, 7% family benefits (5.65% or 3.7% depending on the scheme), 1.75% to 5% work injury.
- Ceiling of FCFA 750,000 a month for pension and family benefits; no ceiling for work injury.
- CFC and FNE are not CNPS contributions.
- Filing and payment through the DIPE, by the 15th of the following month.
For an overview of neighbouring schemes, read our article on social contributions in French-speaking Africa, and find the official rate sheet on the CLEISS website.
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