A payslip template Cameroon employers can rely on starts from gross pay, takes off six employee deductions (CNPS 4.2% up to a FCFA 750,000 monthly ceiling, IRPP income tax, communal surcharges, the 1% Crédit Foncier contribution, the broadcasting fee paid to CRTV and the local development tax), then shows the employer’s charges: CNPS pension, family benefits and work injury, employer CFC and the National Employment Fund. The employer hands over this individual payslip at each payment (article 69 of the Labour Code). Below you will find the items to include, a completed template to copy and an explanation of each line. Up to date as of 9 November 2026.
In short
- Obligation: an individual payslip at the time of payment; its layout is set by order of the Minister of Labour (Labour Code, article 69).
- Employee deductions: CNPS 4.2%, IRPP (annual scale from 10% to 35%), CAC (10% of IRPP), CFC 1%, RAV (flat fee from 0 to FCFA 13,000), TDL (annual flat fee from FCFA 3,000 to 30,000).
- Employer charges: CNPS pension 4.2%, family benefits 7%, work injury 1.75%, 2.5% or 5%, CFC 1.5%, FNE 1%.
- Example: FCFA 300,000 gross gives FCFA 262,520 net, for an employer cost of FCFA 346,350 (illustration).
- Deadlines: wages paid no later than 8 days after month end; IRPP remitted by the 15th of the following month.
What a payslip template Cameroon should show
The Labour Code leaves the payslip layout to a ministerial order (article 69(2)). In practice, so that the payslip stands as evidence before the labour inspectorate and the CNPS (Caisse nationale de prévoyance sociale, the social security fund), include:
- Employer: company name, address, CNPS registration number, taxpayer identification number (NIU).
- Employee: name, staff number, CNPS insured number, job, category and grade under the collective agreement, hire date.
- Pay period and payment date.
- Gross pay items: base salary, overtime, bonuses, allowances, benefits in kind.
- Each deduction with base, rate and amount: IRPP withheld must be shown on the payslip (article 81 of the General Tax Code, CGI).
- Employer charges, net pay, payment method and year-to-date totals.
Base salary may not fall below the legal minimum for your sector: see our page on the minimum wage in Cameroon.
Payslip template Cameroon: 2026 rates
| Line | 2026 rate or amount | Base | Paid by | Source |
|---|---|---|---|---|
| CNPS pension | 4.2% | Gross, capped at FCFA 750,000/month | Employee | CNPS, rates as of 1 January 2024 |
| IRPP | 10%, 15%, 25%, 35% | Annual net taxable income | Employee | CGI 2026, art. 69 |
| CAC | 10% of IRPP | IRPP amount | Employee | CGI 2026, art. C 83 |
| Employee CFC | 1% | Gross rounded down to the thousand | Employee | CFC/FNE law in CGI 2026 |
| RAV (CRTV) | FCFA 0 to 13,000/month | Gross pay band | Employee | Ordinance No. 89/004, CGI 2026 |
| TDL | FCFA 3,000 to 30,000/year | Base salary band | Employee | CGI 2026, art. C 86 |
| CNPS pension | 4.2% | Capped gross | Employer | CNPS, 1 January 2024 |
| CNPS family benefits | 7% (5.65% agriculture, 3.7% private education) | Capped gross | Employer | CNPS, 1 January 2024 |
| CNPS work injury | 1.75%, 2.5% or 5% | Total gross | Employer | By risk level |
| Employer CFC | 1.5% | Payroll | Employer | CFC/FNE law, CGI 2026 |
| FNE | 1% | Payroll | Employer | CFC/FNE law, CGI 2026 |
Branches and the ceiling are detailed in our guide to CNPS contributions in Cameroon.
Payslip template Cameroon to copy
Here is a completed payslip template Cameroon, for illustration only, for an accountant in Yaoundé: FCFA 250,000 base salary, FCFA 50,000 taxable performance bonus, company at the lowest work injury rate (1.75%). Copy the table into your spreadsheet and replace the values.
PAYSLIP – Period: [month] 2026
Employer: [company name], [address], NIU [no.], CNPS employer [no.]. Employee: [name], staff no. [ ], CNPS insured no. [ ], job [ ], category [ ], grade [ ], hire date [ ], collective agreement [ ].
| Item | Base (FCFA) | Rate | Employee deduction | Employer charge |
|---|---|---|---|---|
| Base salary | 250,000 | |||
| Performance bonus | 50,000 | |||
| Gross pay | 300,000 | |||
| CNPS pension, employee | 300,000 | 4.2% | 12,600 | |
| IRPP | 1,868,800 / year | Scale ÷ 12 | 15,573 | |
| CAC | 15,573 | 10% | 1,557 | |
| Employee CFC | 300,000 | 1% | 3,000 | |
| RAV (CRTV) | Band 200,001 to 300,000 | Flat | 3,250 | |
| TDL | Base 250,000 | 18,000 ÷ 12 | 1,500 | |
| CNPS pension, employer | 300,000 | 4.2% | 12,600 | |
| CNPS family benefits | 300,000 | 7% | 21,000 | |
| CNPS work injury | 300,000 | 1.75% | 5,250 | |
| Employer CFC | 300,000 | 1.5% | 4,500 | |
| FNE | 300,000 | 1% | 3,000 | |
| Totals | 37,480 | 46,350 | ||
| Net pay | 262,520 | |||
| Employer cost | 346,350 |
Add year-to-date totals (gross, IRPP, CNPS), leave earned and taken, and the note “Keep this payslip indefinitely” in the footer. This template uses common headings: check it against your collective agreement and adviser.
Each line of the payslip template Cameroon explained
CNPS: 4.2% up to a ceiling
The employee share only funds the pension branch (old age, disability, death): 4.2% of gross, capped at FCFA 750,000 a month, so FCFA 31,500 at most. The employer pays the same pension share, 7% family benefits under the same ceiling and an uncapped work injury rate depending on the activity’s risk.
IRPP: an annual scale
Start from annual gross (FCFA 3,600,000 here), deduct 30% for professional expenses capped at FCFA 4,800,000 a year (1,080,000) and the CNPS pension contribution (151,200) (CGI article 34), then a FCFA 500,000 allowance (article 29). Taxable income of FCFA 1,868,800 falls in the first band:
| Annual net taxable income | Rate |
|---|---|
| FCFA 0 to 2,000,000 | 10% |
| FCFA 2,000,001 to 3,000,000 | 15% |
| FCFA 3,000,001 to 5,000,000 | 25% |
| Over FCFA 5,000,000 | 35% |
Annual tax: FCFA 186,880, or FCFA 15,573 a month. No withholding is due below FCFA 62,000 gross a month (CGI article 81).
CAC, CFC and FNE
Communal additional surcharges (centimes additionnels communaux) equal 10% of IRPP (article C 83). The Crédit Foncier contribution (housing fund) is 1% for the employee and 1.5% for the employer, and the National Employment Fund (FNE) 1% for the employer, on a base rounded down to the thousand. Private schools, among others, are exempt from the employer shares.
RAV and CRTV: one line
The broadcasting fee (redevance audiovisuelle) is collected for CRTV, the public broadcaster (Ordinance No. 89/004), so many payslips label it “CRTV”. It is a monthly flat fee by gross pay band:
| Monthly gross pay (FCFA) | Monthly RAV (FCFA) |
|---|---|
| 0 to 50,000 | 0 |
| 50,001 to 100,000 | 750 |
| 100,001 to 200,000 | 1,950 |
| 200,001 to 300,000 | 3,250 |
| 300,001 to 400,000 | 4,550 |
| 400,001 to 500,000 | 5,850 |
| 500,001 to 1,000,000 | 7,150 to 12,350, per 100,000 band |
| Over 1,000,000 | 13,000 |
TDL: on base salary
The local development tax (taxe de développement local) is annual and depends on monthly base salary (article C 86): FCFA 3,000 between 62,000 and 75,000, FCFA 18,000 between 200,001 and 250,000, FCFA 30,000 above 500,000. In practice it is withheld in twelfths. The full scale and a second example are in our net salary calculation for Cameroon.
Paying, issuing and keeping payslips
Once the payslip template Cameroon is filled in, monthly wages are paid no later than eight days after month end (article 68). Payment is recorded on a document signed by each employee, kept like an accounting record and shown to the labour inspectorate on request (article 69). Accepting a payslip without objection does not waive any amount due, and wage claims are time-barred after three years (article 74). Disputes over delivery of a payslip are decided without appeal (article 152). IRPP is remitted by the 15th of the following month (CGI article 82); under their own texts, RAV, CFC and FNE within the first twenty days of the month.
Common mistakes on a payslip template Cameroon
- Ignoring the CNPS ceiling: above FCFA 750,000, the deduction stays at FCFA 31,500.
- Applying the IRPP scale to monthly gross: it is annual and applies after allowances.
- Calculating TDL on gross: the text targets base salary, whereas RAV follows gross.
- Counting CRTV twice: RAV and the “CRTV fee” are the same deduction.
- Deducting FNE from the employee: it is an employer charge.
Frequently asked questions
Where can I find a free payslip template Cameroon?
The table above is a complete payslip template Cameroon to copy into a spreadsheet with your own values.
Is a payslip mandatory in Cameroon?
Yes: the employer issues an individual payslip at the time of payment (Labour Code, article 69).
Which deductions appear on a Cameroonian payslip?
CNPS 4.2%, IRPP, CAC, CFC 1%, RAV and TDL.
What net pay does FCFA 300,000 gross give?
FCFA 262,520 in our illustration, with a FCFA 250,000 base salary.
Is CRTV a different deduction from RAV?
No: the broadcasting fee is paid to CRTV, hence the two labels.
Is FNE deducted from wages?
No: it is a 1% contribution paid by the employer.
Is a PDF payslip valid?
The Code does not set the medium; payment must however be recorded on a document signed by the employee (article 69).
How does it differ from Benin?
Benin applies ITS tax, uncapped CNSS and the VPS payroll tax. See our payslip template for Benin and our general guide to the payslip.
Key takeaways
- A payslip template Cameroon deducts CNPS, IRPP, CAC, CFC, RAV and TDL.
- Employer CNPS, employer CFC and FNE go in the charges column.
- CNPS ceiling of FCFA 750,000; annual IRPP scale; TDL on base salary.
Scales are published in the General Tax Code, 2026 edition. To check a salary, use our payroll simulators; to produce every payslip template Cameroon automatically, see Socium payroll software for Cameroon or book a demo.
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