Minimum wage Cameroon 2026: SMIG by sector

Minimum wage Cameroon: the SMIG (salaire minimum interprofessionnel garanti, the guaranteed minimum wage) has not one amount but three: 60,000 FCFA a month for most sectors, 45,000 FCFA for agriculture and related activities, and 43,969 FCFA for State agents covered by the Labour Code. The first two come from decree no. 2023/00338/PM of 21 March 2023, in force from its signature; the third from decree no. 2024/0168/PM of 23 February 2024. As of late October 2026, no later decree has been published to our knowledge. This guide explains who each amount applies to, how to convert it to an hourly rate and what the employee takes home.

Minimum wage Cameroon in 2026: the amounts

The 2023 decree sets these amounts per month, across the whole national territory. For a private, non-agricultural company, the figure to use is therefore 60,000 FCFA gross.

The decrees behind the minimum wage Cameroon

Decree no. 2023/00338/PM, signed by the Prime Minister on 21 March 2023 after the opinion of the National Consultative Labour Commission given on 8 February 2023, replaced the single minimum then in force with three differentiated amounts. It repeals decree no. 2014/2217/PM of 24 July 2014, which had set the SMIG at 36,270 FCFA for all employees.

Decree no. 2024/0168/PM of 23 February 2024 only concerns State agents covered by the Labour Code: their minimum rises from 41,875 FCFA to 43,969 FCFA, from its signature. It repeals the conflicting provisions of the 2023 decree, that is, only the line on these agents. The 60,000 and 45,000 FCFA amounts are unchanged.

On 1 May 2026, the Minister of Labour and Social Security announced an increase of the SMIG in the coming years, with no amount or timetable. Until a decree is signed, the amounts in the table remain those to apply.

Converting the minimum wage Cameroon to an hourly rate

The decree sets monthly amounts. To check a part-timer or a day worker, convert them to an hourly rate using legal working time (article 80 of the Labour Code):

These hourly rates are indicative calculations: the text sets no hourly minimum. An 8-hour day outside agriculture thus corresponds to about 2,769 FCFA gross.

Part-time staff and piece work

For a part-time employee, the safe method is to compare the hourly rate with the hourly equivalent of the SMIG for that sector, rather than the monthly pay with the decree amount. Piece or task work must give a worker of average ability a wage at least equal to that of a time-paid employee doing similar work (article 63). Minimum wage rates are displayed where wages are paid (article 64).

Minimum wage Cameroon and the Labour Code

The Labour Code (law no. 92/007 of 14 August 1992) frames the system in a few rules:

• Set by decree, after the opinion of the National Consultative Labour Commission (article 62, paragraph 1).
• Categories and agreed wages set by negotiation, in collective agreements or establishment agreements (article 62, paragraph 2).
• Payment at intervals of no more than a month, at the latest eight days after the end of the month worked (article 68).
• Penalty: breaching the SMIG decree is punishable by a fine of 100,000 to 1,000,000 FCFA (article 167), in addition to back pay.

What counts towards the minimum

The decree does not specify which pay items count when comparing with the minimum. Article 61 of the Code defines wages as the remuneration due under the employment contract for work performed. The cautious reading: base salary and fixed monthly allowances can count; expense reimbursements, overtime and discretionary bonuses should not be used to reach the minimum. If in doubt, have your method validated by the labour inspectorate.

SMIG and collective agreement grids

The SMIG is a floor. Sector collective agreements set a minimum wage for each category, often higher. An employee whose category minimum exceeds 60,000 FCFA must receive that agreed minimum.

From gross to net: a minimum wage Cameroon example

Take, as an illustration, a sales assistant in Douala paid exactly 60,000 FCFA gross, base salary only.

At the SMIG, the employer does not withhold IRPP (impôt sur le revenu des personnes physiques, personal income tax) or the CAC council surcharge, since gross pay stays below 62,000 FCFA a month (article 81 of the General Tax Code, 2026 edition), and the TDL local development tax only starts at a base salary of 62,000 FCFA. What remains is the CNPS (Caisse nationale de prévoyance sociale, the social security fund), the CFC housing-fund contribution and the RAV broadcasting levy.

For the employer, the same salary costs 9,270 FCFA more: CNPS pension 4.2% (2,520), family benefits 7% (4,200), work injury at the lowest rate of 1.75% (1,050), employer CFC 1.5% (900) and the National Employment Fund (FNE) 1% (600). Total cost: 69,270 FCFA a month. CNPS rates are those published on 1 January 2024 and applied in 2026; see our guide to CNPS contributions in Cameroon, and the method for all pay levels in net salary calculation in Cameroon.

In agriculture, at the 45,000 FCFA minimum, the RAV drops to zero (0 to 50,000 FCFA band) and the family benefits rate is 5.65%. Workers on individual farms are also exempt from RAV and CFC.

Common minimum wage Cameroon mistakes

• Using the 2014 amount: the 36,270 FCFA figure still circulates, including in 2026 articles, although it was repealed in March 2023.
• Applying 43,969 FCFA to a private company: that amount only covers State agents under the Labour Code.
• Wrongly classifying an employee as agricultural to apply 45,000 FCFA: classification depends on the establishment’s actual activity.
• Reasoning monthly for part-timers instead of checking the hourly rate.
• Forgetting the collective agreement grid: paying the SMIG to an employee whose category has a higher minimum creates back pay.
• Withholding IRPP or TDL on a SMIG salary, when gross pay and base salary stay below 62,000 FCFA.

Preparing for the announced increase

The increase promised in May 2026 has no amount or date. Prepare for it now:

1. List employees paid less than 70,000 FCFA gross, by sector and collective agreement category.
2. Check whether each establishment is agricultural or not.
3. When the decree is published, note the amounts and the effective date: in 2023 and 2024, it was the signature date.
4. Recalculate employer cost and check tax thresholds: a new minimum above 62,000 FCFA would bring SMIG earners within the scope of IRPP and TDL.
5. Show any back pay on a separate payslip line, then in the DIPE (the monthly joint tax and social security return).

Socium payroll software for the minimum wage Cameroon rules applies each employee’s sector minimum as a blocking check and recalculates back pay from the effective date. To estimate the cost of a hire at the minimum, use the Socium payroll simulators; and for the monthly cycle, our guide to payroll management in Cameroon.

Frequently asked questions

What is the minimum wage Cameroon in 2026?

60,000 FCFA gross a month for most sectors, 45,000 FCFA for agriculture and related sectors, and 43,969 FCFA for State agents covered by the Labour Code.

Is the minimum wage Cameroon gross or net?

Gross. At 60,000 FCFA, after CNPS, CFC and RAV, net pay is 56,130 FCFA in our example; there is no IRPP or TDL.

Will the SMIG increase?

The Labour minister announced on 1 May 2026 an increase in the coming years, with no amount or timetable. No decree had been published by late October 2026.

What is the hourly rate of the SMIG?

The decree sets none. On a 40-hour week, 60,000 FCFA is about 346 FCFA an hour; in agriculture, 45,000 FCFA over 200 hours is 225 FCFA.

Key takeaways

• Minimum wage Cameroon: 60,000 FCFA (non-agricultural sectors), 45,000 FCFA (agriculture), 43,969 FCFA (State agents under the Labour Code).
• The 36,270 FCFA amount has been repealed since 21 March 2023.
• At the SMIG, no IRPP or TDL: net pay is 56,130 FCFA and employer cost about 69,270 FCFA.
• Fine of 100,000 to 1,000,000 FCFA for breaches, on top of back pay.

Official text: decree no. 2023/00338/PM of 21 March 2023 setting the SMIG, published by the Prime Minister’s Office. For your payslips, book a demo: we rebuild a SMIG payslip line by line.