---
name: cameroon-payroll
description: "Use this skill whenever asked about Cameroon payroll processing for employed persons. Trigger on phrases like \"Cameroon payroll\", \"IRPP withholding\", \"PAYE Cameroon\", \"CNPS contribution\", \"CFC housing fund\", \"FNE employment fund\", \"CAC surcharge\", \"centimes additionnels\", \"DIPE\", \"payslip Cameroon\", \"bulletin de paie\", \"net salary Cameroon\", \"salaire net\", \"tax withholding Cameroon\", \"employer social security Cameroon\", \"SMIG Cameroon\", \"minimum wage Cameroon\", \"gross to net Cameroon\", \"XAF salary calculation\", or any question about computing employee pay, withholding tax (IRPP/PAYE), or social security (CNPS) for Cameroon-based employees. This skill covers IRPP progressive withholding with the 10% Additional Council Tax (CAC), CNPS pension/family-allowance/accident contributions, the CFC housing fund and FNE employment fund payroll levies, council tax and audiovisual royalty, minimum wage (SMIG), monthly DIPE filing, and remittance deadlines. ALWAYS read this skill before processing a"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cameroon-payroll"
  jurisdiction: "CM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Nkinyam Courage Ndasi"
  review_status: "current"
---

# Cameroon Payroll

## Cameroon Payroll Skill v0.1

**Tier 2 — Research-verified.** Figures are sourced from PwC Worldwide Tax Summaries (Cameroon) and the CNPS official site, corroborated by Employer-of-Record guides. This skill has **not** yet been section-by-section verified by a licensed Cameroon accountant (`verified_by: pending`). Treat all outputs as estimates pending professional sign-off. Where a figure could not be sourced to a primary authority it is flagged **[RESEARCH GAP — reviewer to confirm]**.

## Verified rates & thresholds (accountant-reviewed)

Reviewed against the cited tax authorities by **Nkinyam Courage Ndasi** on 2026-06-21.
Items flagged for further clarification are tracked separately and excluded here.
This block is generated from verified `skill_facts` — edit the facts, not the prose.

### cameroon-payroll

- **IRPP base rate — band 1 (0–2,000,000 XAF)** — 10%  _(PwC Worldwide Tax Summaries — Cameroon, Taxes on personal income)_
- **IRPP base rate — band 2 (2,000,001–3,000,000 XAF)** — 15%  _(PwC Worldwide Tax Summaries — Cameroon, Taxes on personal income)_
- **IRPP base rate — band 3 (3,000,001–5,000,000 XAF)** — 25%  _(PwC Worldwide Tax Summaries — Cameroon, Taxes on personal income)_
- **IRPP base rate — band 4 (over 5,000,000 XAF)** — 35%  _(PwC Worldwide Tax Summaries — Cameroon, Taxes on personal income)_
- **CAC (Centimes Additionnels Communaux) surcharge rate on base IRPP** — 10%  _(Rivermate; RemotePeople)_
- **Cumulative IRPP (incl. CAC) at XAF 2,000,000 net taxable** — XAF 220,000  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Cumulative IRPP (incl. CAC) at XAF 3,000,000 net taxable** — XAF 385,000  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Cumulative IRPP (incl. CAC) at XAF 5,000,000 net taxable** — XAF 935,000  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Professional/business expense lump-sum deduction** — 30% of post-CNPS taxable salary  _(Rivermate; RemotePeople)_
- **Standard employment income abatement (annual)** — XAF 500,000  _(RemotePeople)_
- **Rounding rule for net taxable salary before applying IRPP scale** — Round down to nearest XAF 1,000  _(PwC Worldwide Tax Summaries — Cameroon)_
- **IRPP rate on income from stocks/shares** — 16.5% (overall)  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Benefit-in-kind valuation — housing (% of taxable income)** — 15%  _(PwC Worldwide Tax Summaries — Cameroon, Income determination)_
- **Benefit-in-kind valuation — electricity (% of taxable income)** — 4%  _(PwC Worldwide Tax Summaries — Cameroon, Income determination)_
- **Benefit-in-kind valuation — water (% of taxable income)** — 2%  _(PwC Worldwide Tax Summaries — Cameroon, Income determination)_
- **CNPS monthly contribution ceiling** — XAF 750,000/month  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **CNPS annual contribution ceiling** — XAF 9,000,000/year  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **CNPS old-age/disability/survivor pension — employee rate** — 4.2%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CNPS old-age/disability/survivor pension — employer rate** — 4.2%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **Employee family allowances rate** — 0%  _(CLEISS)_
- **CNPS family allowances — employer rate (general private sector)** — 7.0%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes; Rivermate)_
- **CNPS occupational accident insurance — employee rate** — 0%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CNPS occupational accident insurance — employer rate (low risk class)** — 1.75%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CNPS occupational accident insurance — employer rate (mid risk class)** — 2.5%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CNPS occupational accident insurance — employer rate (high risk class)** — 5%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CNPS total employer rate excluding occupational accident** — 11.2%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CNPS total employer rate including accident (low to high range)** — 12.95% – 16.2%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **Maximum monthly employee CNPS pension contribution (at ceiling)** — XAF 31,500/month (4.2% × 750,000)  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **Maximum monthly employer CNPS pension contribution (at ceiling)** — XAF 31,500/month (4.2% × 750,000)  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **Maximum monthly employer CNPS family allowance contribution (at ceiling)** — XAF 52,500/month (7.0% × 750,000)  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **Maximum monthly employer CNPS accident contribution — low risk (at ceiling)** — XAF 13,125/month (1.75% × 750,000)  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **Maximum monthly employer CNPS accident contribution — mid risk (at ceiling)** — XAF 18,750/month (2.5% × 750,000)  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **Maximum monthly employer CNPS accident contribution — high risk (at ceiling)** — XAF 37,500/month (5% × 750,000)  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS official site)_
- **CNPS voluntary/self-insured contribution rate (pension branch only)** — 8.4% of declared income  _(CNPS official site; PwC Worldwide Tax Summaries — Cameroon, Individual/Other taxes)_
- **CNPS voluntary contribution — minimum declared income base** — XAF 36,270/month  _(CNPS official site)_
- **CNPS voluntary contribution — maximum declared income base** — XAF 750,000/month  _(CNPS official site)_
- **CNPS family allowance reduced rate — agriculture sector (secondary source)** — ~5.65%  _(Playroll (secondary source only — research gap))_
- **CNPS family allowance reduced rate — private teachers sector (secondary source)** — ~3.7%  _(Playroll (secondary source only — research gap))_
- **Crédit Foncier du Cameroun (CFC) – employee rate** — 1.0% of taxable salary  _(PwC Other taxes)_
- **Crédit Foncier du Cameroun (CFC) – employer rate** — 1.5% of taxable salary  _(PwC Other taxes)_
- **FNE National Employment Fund — employer rate** — 1.0% of taxable salary  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes)_
- **Fonds National de l'Emploi (FNE) – employee rate** — 0%  _(PwC Other taxes)_
- **Combined CFC + FNE employer payroll levy** — 2.5% of total salaries and fringe benefits  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **CFC + FNE ceiling** — No ceiling stated; levied on full taxable salary  _(PwC Worldwide Tax Summaries — Cameroon)_
- **SMIG — private sector non-agricultural (secondary source)** — XAF 60,000/month  _(Playroll; RemotePeople (secondary EOR sources — research gap, sources disagree))_
- **SMIG — private sector agricultural (secondary source)** — XAF 45,000/month  _(Playroll; RemotePeople (secondary EOR sources — research gap))_
- **SMIG — state employees (secondary source)** — XAF 43,969/month  _(Playroll; RemotePeople (secondary EOR sources — research gap))_
- **Monthly DIPE return + PAYE/IRPP + salary levies remittance deadline** — 15th of the following month  _(PwC Worldwide Tax Summaries — Cameroon, Tax administration)_
- **CNPS monthly contributions deadline** — 15th of the following month  _(PwC Worldwide Tax Summaries — Cameroon, Other taxes; CNPS)_
- **Annual individual tax return deadline** — 15 March following year-end  _(PwC Worldwide Tax Summaries — Cameroon, Tax administration)_
- **Annual payroll-tax adjustment DIPE recapitulative — DGE (Large Taxpayer Office)** — 15 March  _(PwC Worldwide Tax Summaries — Cameroon, Tax administration)_
- **Annual DIPE recapitulative — Medium & Specialized Tax Centres (CIME/CSI)** — 15 April  _(PwC Worldwide Tax Summaries — Cameroon, Tax administration)_
- **Annual DIPE recapitulative — Divisional Tax Centres (CDI)** — 15 May  _(PwC Worldwide Tax Summaries — Cameroon, Tax administration)_
- **Record retention period** — 10 years  _(PwC Worldwide Tax Summaries — Cameroon, Tax administration)_
- **Late monthly declaration penalty rate** — 10% per month, capped at 30% of tax due (Finance Law 2010)  _(PwC Worldwide Tax Summaries — Cameroon; Finance Law 2010)_
- **Late payment interest rate** — 1.5% per month, capped at 50%, from 30 days after deadline (since 1 January 2018)  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Assessment penalty — good faith** — 30%  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Assessment penalty — bad faith** — 100%  _(PwC Worldwide Tax Summaries — Cameroon)_
- **Fraud** — 150%
- **CNPS affiliation threshold — minimum headcount for mandatory affiliation** — First employee (no headcount threshold — mandatory from first hire)  _(CNPS official site)_

**Audiovisual royalty (CRTV redevance audiovisuelle) monthly bands**

| Monthly taxable income (CFA francs) | CRTV amount |
| --- | --- |
| 0 – 50,000 | 0 |
| 50,001 – 100,000 | 750 |
| 100,001 – 200,000 | 1950 |
| 200,001 – 300,000 | 3250 |
| 300,001 – 400,000 | 4550 |
| 400,001 – 500,000 | 5850 |
| 500,001 – 600,000 | 7150 |
| 600,001 – 700,000 | 8450 |
| 700,001 – 800,000 | 9750 |
| 800,001 – 900,000 | 11050 |
| 900,001 – 1,000,000 | 12350 |
| Above 1,000,000 | 13000 |

**Council tax (Taxe Communale Libératoire) monthly bands**

| Monthly salary (CFAF) | Council tax amount |
| --- | --- |
| 62,000 – 75,000 | 250 |
| 75,001 – 100,000 | 500 |
| 100,001 – 125,000 | 750 |
| 125,001 – 150,000 | 1000 |
| 150,001 – 200,000 | 1250 |
| 200,001 – 250,000 | 1500 |
| 250,001 – 300,000 | 2000 |
| 300,001 – 500,000 | 2250 |
| Above 500,000 | 2500 |

- **IRPP for dividend paid to a country deemed as tax heaven** — 0.33

## Section 1 — Quick Reference

**Quick Reference Table**

| Field | Value |
| --- | --- |
| Country | Republic of Cameroon |
| Currency | Central African CFA franc (XAF) only |
| Standard pay frequency | Monthly |
| Tax year | Calendar year (1 January – 31 December) |
| Tax withholding system | Monthly PAYE — Impôt sur le Revenu des Personnes Physiques (IRPP), withheld via the DIPE declaration |
| Tax authority | Direction Générale des Impôts (DGI), Ministry of Finance |
| Social security authority | Caisse Nationale de Prévoyance Sociale (CNPS) |
| Key legislation | Code Général des Impôts (CGI); Code du Travail; CNPS social security regulations; annual Finance Law |
| Monthly employer return | DIPE — Déclaration des Impôts et des Prélèvements sur les Salaires (PAYE + salary levies), due 15th of following month [PwC, Tax administration] |
| CNPS contribution ceiling | XAF 750,000/month (XAF 9,000,000/year) [PwC, Other taxes; CNPS] |
| Personal income tax | **Yes** — Cameroon levies IRPP (progressive 11%–38.5% incl. CAC) |
| Validated by | Verified by Nkinyam Courage Ndasi (3472800) on 2026-06-21 |
| Skill version | 0.1 |

**No-PIT note:** This is **not** a no-PIT jurisdiction. Cameroon levies a progressive personal income tax (IRPP) on employment income, withheld monthly. Treat IRPP as a core employer withholding obligation.

## Section 2 — Income Tax Withholding (IRPP / PAYE)

- **IRPP withholding basis** — The employer withholds IRPP monthly under the PAYE system. IRPP is progressive and applied to annual net taxable salary (the brackets below are annual; the monthly withholding is the annual liability divided by 12 for a stable salary).  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income)_

### 2.1 IRPP Brackets (FY2025 — effective rates incl. 10% CAC)

- **CAC surcharge incorporation** — The published bracket rates already incorporate the Additional Council Tax (Centimes Additionnels Communaux, CAC) surcharge of 10% added to base IRPP. Base IRPP rates are 10% / 15% / 25% / 35%; × 1.10 CAC gives the effective rates below.

**IRPP Brackets**  _(Source (brackets): https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income ; Source (10% CAC): https://rivermate.com/guides/cameroon/taxes ; https://remotepeople.com/countries/cameroon/hire-employees/payroll-tax/)_

| Annual net taxable income (XAF) | Base rate | Effective rate (incl. 10% CAC) |
| --- | --- | --- |
| 0 – 2,000,000 | 10% | **11%** |
| 2,000,001 – 3,000,000 | 15% | **16.5%** |
| 3,000,001 – 5,000,000 | 25% | **27.5%** |
| Over 5,000,000 | 35% | **38.5%** |

**Cumulative tax at each bracket ceiling (effective, incl. CAC)**

| At annual net income (XAF) | Cumulative IRPP (XAF) |
| --- | --- |
| 2,000,000 | 220,000 |
| 3,000,000 | 385,000 |
| 5,000,000 | 935,000 |

*Check:* 2,000,000 × 11% = 220,000; + 1,000,000 × 16.5% = 165,000 → 385,000; + 2,000,000 × 27.5% = 550,000 → 935,000. Above 5,000,000 add 38.5% of the excess.

### 2.2 Net Taxable Salary — Computation Order

- **Computation order intro** — Apply in this exact order:
- **Step 1 — Gross taxable salary** — All wages, salaries, cash and benefits in kind. Certain special-duty allowances and statutory family allowances are exempt.  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/income-determination)_
- **Step 2 — Less employee CNPS pension contribution** — The 4.2% pension contribution is a deductible charge.  _(https://remotepeople.com/countries/cameroon/hire-employees/payroll-tax/)_
- **Step 3 — Less 30% lump-sum professional/business expense allowance** — Computed on the post-CNPS taxable salary.  _(https://rivermate.com/guides/cameroon/taxes ; https://remotepeople.com/countries/cameroon/hire-employees/payroll-tax/)_
- **Step 4 — Less standard abatement of XAF 500,000** — Annual abatement on employment income.  _(https://remotepeople.com/countries/cameroon/hire-employees/payroll-tax/)_
- **Step 5 — Round down to nearest XAF 1,000** — Then apply the progressive scale (result already includes the 10% CAC).  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income)_

> **Benefit-in-kind valuation** (% of taxable income): housing 15%, electricity 4%, water 2%, per the income-determination rules. **[RESEARCH GAP — reviewer to confirm full BIK schedule and per-item caps from the CGI.]**
> Source: https://taxsummaries.pwc.com/republic-of-cameroon/individual/income-determination

- **Other income note (not employment PAYE)** — Net income from "other activities" is taxed at 33%; income from stocks/shares at 16.5% overall.  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income)_

## Section 3 — Salary-based Local Taxes (withheld with PAYE)

These flat local levies are withheld alongside IRPP on the DIPE declaration.

**Salary-based local taxes**  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/other-taxes)_

| Levy | Amount | Threshold | Source |
| --- | --- | --- | --- |
| **Council tax** (Taxe Communale Libératoire) | ~XAF 2,520/month (top band) | Salaries above XAF 500,000/month | PwC, Other taxes |
| **Audiovisual royalty** (CRTV, redevance audiovisuelle) | up to XAF 13,000/month (top band) | Top band for gross salary above ~XAF 1,000,000/month | PwC, Other taxes |

> **[RESEARCH GAP — reviewer to confirm]** The full council-tax and CRTV royalty **band tables** (intermediate bands) were not retrievable from a primary source. Only the **top-band amounts** (XAF 2,520 and XAF 13,000) and **thresholds** (XAF 500,000 / XAF 1,000,000) are confirmed by PwC. Source the intermediate bands from the CGI before relying on per-band figures. For salaries clearly above the top thresholds, the top-band amounts apply.

## Section 4 — Social Security (CNPS) — Contribution Rates

- **CNPS contribution ceiling rule** — All CNPS branches are capped at a monthly contribution ceiling of XAF 750,000 (XAF 9,000,000/year). Salary above the ceiling is not subject to CNPS.  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/other-taxes ; https://www.cnps.cm/en/assures/assure-e.html)_

**CNPS contribution rates**  _(Source (employer 11.2% + accident 1.75/2.5/5%, employee 4.2%): https://taxsummaries.pwc.com/republic-of-cameroon/corporate/other-taxes ; Source (family allowance 7% / pension 4.2% / accident bands): https://rivermate.com/guides/cameroon/taxes ; https://remotepeople.com/countries/cameroon/hire-employees/payroll-tax/ ; Source (CNPS authority): https://www.cnps.cm/en/assures/assure-e.html)_

| Branch | Employee | Employer | Base / ceiling |
| --- | --- | --- | --- |
| Old-age / disability / survivor **pension** | **4.2%** | **4.2%** | salary capped at XAF 750,000/mo |
| **Family allowances** (general private sector) | 0% | **7.0%** | capped at XAF 750,000/mo |
| **Occupational accident** insurance (by risk class) | 0% | **1.75% / 2.5% / 5%** | capped at XAF 750,000/mo |
| **Total CNPS (excl. accident)** | **4.2%** | **11.2%** |  |
| **Total CNPS (incl. accident)** | **4.2%** | **12.95% – 16.2%** | depends on risk class |

*Arithmetic check (employer, excl. accident):* 4.2% + 7.0% = **11.2%** ✓ (matches PwC's stated 11.2% employer figure).
*Incl. accident:* 11.2% + 1.75% = 12.95% (low risk); 11.2% + 5% = 16.2% (high risk). ✓

- **Maximum monthly CNPS contributions (at/above the XAF 750,000 ceiling)** — Employee pension: 4.2% × 750,000 = XAF 31,500/mo Employer pension: 4.2% × 750,000 = XAF 31,500/mo Employer family allowance: 7.0% × 750,000 = XAF 52,500/mo Employer accident (low/mid/high): 1.75% / 2.5% / 5% × 750,000 = XAF 13,125 / 18,750 / 37,500/mo

> **Reduced family-allowance rates [RESEARCH GAP — reviewer to confirm]:** lower rates reportedly apply to some sectors (agriculture ~5.65%, private teachers ~3.7%). Secondary source only — verify against CNPS regulation.
> Source (secondary): https://www.playroll.com/global-hiring-guides/cameroon

- **Voluntary / self-insured contribution** — 8.4% of declared income (pension branch only); declared income range XAF 36,270–750,000/month.  _(https://www.cnps.cm/en/assures/assure-e.html ; https://taxsummaries.pwc.com/republic-of-cameroon/individual/other-taxes)_

## Section 5 — Other Payroll Levies (CFC + FNE)

**CFC + FNE levies**  _(Source (CFC 1.5% employer / 1% employee, FNE 1% employer): https://taxsummaries.pwc.com/republic-of-cameroon/individual/other-taxes ; Source (combined 2.5% employer payroll tax): https://taxsummaries.pwc.com/republic-of-cameroon/corporate/other-taxes ; Source (CFC 1.5%/1% corroboration): https://remotepeople.com/countries/cameroon/employer-of-record/)_

| Levy | Employee | Employer | Base | Source |
| --- | --- | --- | --- | --- |
| **Housing Fund** — Crédit Foncier du Cameroun (CFC) | **1.0%** | **1.5%** | taxable salary | PwC, Other taxes |
| **National Employment Fund** (Fonds National de l'Emploi, FNE) | 0% | **1.0%** | taxable salary | PwC, Other taxes |
| **Total CFC + FNE** | **1.0%** | **2.5%** |  |  |

*Arithmetic check (employer):* 1.5% + 1.0% = **2.5%** ✓. PwC's corporate page describes the combined CFC + FNE as a **"payroll tax of 2.5% of total salaries and fringe benefits"** funding the Housing Loan and Employment Fund. The employee adds a separate 1.0% CFC.

> Unlike CNPS, the CFC and FNE are levied on **taxable salary** (no XAF 750,000 cap stated). **[RESEARCH GAP — reviewer to confirm]** whether any ceiling applies to CFC/FNE; PwC states no cap. The worked examples below assume CFC/FNE apply to the full taxable salary.

## Section 6 — Minimum Wage (SMIG) and Working Time

### 6.1 Minimum Wage (SMIG) — secondary sources

**SMIG rates**  _(https://www.playroll.com/global-hiring-guides/cameroon ; https://remotepeople.com/countries/cameroon/employer-of-record/payroll-tax/)_

| Category | Monthly SMIG | Source |
| --- | --- | --- |
| Private sector (non-agricultural) | XAF 60,000 (recent increase) | EOR guides (secondary) |
| Private sector (agricultural) | XAF 45,000 | EOR guides (secondary) |
| State employees | XAF 43,969 | EOR guides (secondary) |

> **[RESEARCH GAP — reviewer to confirm]** SMIG figures are from **secondary EOR sources only** and **disagree** across sources (XAF 41,875 vs 45,000 vs 60,000). Confirm the operative SMIG against the Ministry of Labour implementing decree before relying on it. Do **not** present a SMIG figure as definitive without this confirmation.

### 6.2 Working Time

> **[RESEARCH GAP — reviewer to confirm]** Standard hours (commonly cited 40 hours/week under the Code du Travail), overtime multipliers, and weekly rest were not sourced to a primary authority in this pass. Confirm against the Code du Travail before computing overtime.

## Section 7 — Conservative Defaults

When an input is missing or ambiguous, apply the **most conservative defensible assumption** and flag it for the reviewer. Never silently guess.

**Conservative defaults**

| Unknown / ambiguous input | Conservative default | Rationale |
| --- | --- | --- |
| CNPS occupational-accident risk class unknown | Use **2.5%** (mid band) and flag | Avoids understating employer cost; mid band is a defensible neutral |
| Family-allowance sector unclear | Use **7.0%** (general private sector) | Highest standard rate; reduced rates unconfirmed |
| Benefit-in-kind valuation uncertain | Include BIK at stated %s (housing 15%, electricity 4%, water 2%) and flag | Excluding BIK understates taxable salary |
| Council tax / CRTV band uncertain (salary above top threshold) | Apply **top band** (XAF 2,520 / XAF 13,000) | Top band confirmed; intermediate bands unconfirmed |
| Pay frequency unstated | Assume **monthly** | Standard Cameroon practice |
| Marital/dependant status (IRPP) | IRPP scale is **not** status-banded (single national scale) | Cameroon uses one progressive scale; no S/M codes |
| CFC/FNE ceiling uncertain | Apply to **full taxable salary** (no cap) | PwC states 2.5% on total salaries; no cap mentioned |
| SMIG value disputed | **Do not assume** — request confirmation | Sources disagree; flag as research gap |

Every default applied **must** be surfaced in the output as an explicit assumption line.

## Section 8 — Required Inputs and Refusal Catalogue

### 8.1 Required Inputs

- **Required inputs before computing Cameroon payroll** — Before computing Cameroon payroll, you MUST have: 1. Gross monthly salary in XAF (and frequency, if not monthly). 2. Components of pay — basic, allowances, cash/in-kind benefits (to determine taxable vs exempt). 3. CNPS occupational-accident risk class (low 1.75% / mid 2.5% / high 5%) — or accept the 2.5% default with a flag. 4. Whether any sector-specific reduced family-allowance rate applies (default 7%). 5. Whether the employer/employee are CNPS- and DGI-registered (NIU and CNPS employer number).

### 8.2 Refusal Catalogue — STOP and request input if:

**Refusal catalogue**

| Condition | Action |
| --- | --- |
| No gross salary figure provided | **Refuse** — cannot compute anything |
| Salary given in a currency other than XAF | **Refuse** — convert/confirm XAF first; never assume FX |
| Asked to compute SMIG-compliance as definitive | **Refuse to certify** — SMIG figure is a research gap; provide ranges only with disclaimer |
| Asked to file or sign a DIPE / tax return | **Refuse** — only a registered party / licensed professional may file |
| Asked to compute council tax / CRTV at an intermediate band | **Flag research gap** — only top band confirmed |
| Asked to treat output as professional advice | **Refuse** — outputs are estimates pending accountant sign-off |

## Section 9 — Transaction / Payment Pattern Library

Deterministic mapping of Cameroon bank-statement narratives (French/English) to payroll classifications. Match case-insensitively.

### 9.1 Salary Credits (employee side)

**Salary credit narrative patterns**

| Narrative pattern | Classification |
| --- | --- |
| `SALAIRE`, `PAIE`, `VIREMENT SALAIRE`, `NET A PAYER` | Net salary payment |
| `VIREMENT [employer]`, `REMUNERATION` | Net salary payment |
| `PRIME`, `BONUS`, `GRATIFICATION`, `13E MOIS` | Bonus / gratuity (taxable) |
| `INDEMNITE` | Allowance — check exempt vs taxable per CGI |
| `REMB CNPS`, `REMBOURSEMENT CNPS` | CNPS refund — not income |

### 9.2 Employer Debits (employer side)

**Employer debit narrative patterns**

| Narrative pattern | Classification |
| --- | --- |
| `DGI`, `IMPOT`, `IRPP`, `DIPE`, `PRECOMPTE` | IRPP + salary-levy remittance to DGI |
| `CAC`, `CENTIMES ADDITIONNELS` | Additional Council Tax (within IRPP block) |
| `CNPS`, `COTISATION CNPS`, `PREVOYANCE SOCIALE` | CNPS contribution remittance |
| `CFC`, `CREDIT FONCIER` | Housing Fund (Crédit Foncier) levy |
| `FNE`, `FONDS NATIONAL EMPLOI` | National Employment Fund levy |
| `CRTV`, `REDEVANCE AUDIOVISUELLE` | Audiovisual royalty |
| `TAXE COMMUNALE` | Council tax |
| `VIREMENT SALAIRES`, `PAIE DU MOIS`, `MASSE SALARIALE` | Net wages disbursement to employees |

## Section 10 — Worked Examples

All examples use **FY2025** rates. CNPS ceiling XAF 750,000/mo. IRPP computed on annual net taxable salary then ÷12. Accident class assumed **mid (2.5%)** unless stated. Figures recomputed end-to-end.

### Example A — Junior employee, gross XAF 250,000/month (annual 3,000,000)

**Example A calculation table**

| Step | Calc | XAF |
| --- | --- | --- |
| Gross taxable (annual) | 250,000 × 12 | 3,000,000 |
| Less CNPS pension EE (4.2%, ≤ ceiling) | 4.2% × 250,000 × 12 | (126,000) |
| Post-CNPS |  | 2,874,000 |
| Less 30% professional allowance | 30% × 2,874,000 | (862,200) |
| Less standard abatement |  | (500,000) |
| Net taxable (rounded down to 1,000) | 1,511,800 → | **1,511,000** |
| IRPP (within 0–2m band @ 11%) | 11% × 1,511,000 | **166,210/yr** |
| Monthly IRPP | ÷ 12 | **13,851/mo** |

Bank line: `VIREMENT SALAIRE — JEAN M. — XAF 2xx,xxx`

Monthly deductions (employee): CNPS pension 10,500 + CFC 1% (1% × 250,000 = 2,500) + IRPP 13,851 = **26,851**.
Net pay ≈ 250,000 − 26,851 = **XAF 223,149/mo** (excludes council tax/CRTV — salary below XAF 500,000 threshold, so neither applies).
*Council/CRTV check:* 250,000 < 500,000 → council tax not due; < 1,000,000 → CRTV top band not reached (lower bands a research gap).

### Example B — Mid employee, gross XAF 800,000/month (annual 9,600,000)

**Example B calculation table**

| Step | Calc | XAF |
| --- | --- | --- |
| Gross taxable (annual) | 800,000 × 12 | 9,600,000 |
| Less CNPS pension EE (capped at ceiling) | 4.2% × 750,000 × 12 = 31,500 × 12 | (378,000) |
| Post-CNPS |  | 9,222,000 |
| Less 30% professional allowance | 30% × 9,222,000 | (2,766,600) |
| Less standard abatement |  | (500,000) |
| Net taxable (rounded to 1,000) | 5,955,400 → | **5,955,000** |
| IRPP — to 5,000,000 (cumulative) |  | 935,000 |
| IRPP — excess @ 38.5% | 38.5% × (5,955,000 − 5,000,000) = 38.5% × 955,000 | 367,675 |
| Total IRPP |  | **1,302,675/yr** |
| Monthly IRPP | ÷ 12 | **108,556/mo** |

Bank line: `PAIE DU MOIS — A. NGUEMA — VIREMENT`

Monthly employee deductions: CNPS pension **31,500** (capped) + CFC 1% (1% × 800,000 = 8,000) + IRPP 108,556 + council tax (above 500,000) **2,520** = **150,576**.
*CRTV:* 800,000 < 1,000,000 → top band not reached; lower band **[RESEARCH GAP]** — excluded.
Net pay ≈ 800,000 − 150,576 = **XAF 649,424/mo**.

### Example C — Employer monthly cost for Example B employee (gross 800,000)

**Example C employer cost table**

| Employer levy | Calc | XAF/mo |
| --- | --- | --- |
| CNPS pension (4.2%, capped) | 4.2% × 750,000 | 31,500 |
| CNPS family allowance (7%, capped) | 7% × 750,000 | 52,500 |
| CNPS accident (mid 2.5%, capped) | 2.5% × 750,000 | 18,750 |
| CFC employer (1.5% of taxable salary) | 1.5% × 800,000 | 12,000 |
| FNE employer (1.0% of taxable salary) | 1.0% × 800,000 | 8,000 |
| **Total employer on-costs** |  | **122,750** |

Fully-loaded employer cost = 800,000 + 122,750 = **XAF 922,750/mo**.
*Check:* CNPS subtotal 31,500 + 52,500 + 18,750 = 102,750; CFC+FNE 12,000 + 8,000 = 20,000; total 122,750 ✓.

### Example D — High earner, gross XAF 1,500,000/month (annual 18,000,000)

**Example D calculation table**

| Step | Calc | XAF |
| --- | --- | --- |
| Gross taxable (annual) | 1,500,000 × 12 | 18,000,000 |
| Less CNPS pension EE (capped) | 31,500 × 12 | (378,000) |
| Post-CNPS |  | 17,622,000 |
| Less 30% professional allowance | 30% × 17,622,000 | (5,286,600) |
| Less standard abatement |  | (500,000) |
| Net taxable (rounded to 1,000) | 11,835,400 → | **11,835,000** |
| IRPP — to 5,000,000 (cumulative) |  | 935,000 |
| IRPP — excess @ 38.5% | 38.5% × (11,835,000 − 5,000,000) = 38.5% × 6,835,000 | 2,631,475 |
| Total IRPP |  | **3,566,475/yr** |
| Monthly IRPP | ÷ 12 | **297,206/mo** |

Monthly employee deductions: CNPS pension 31,500 + CFC 1% (1% × 1,500,000 = 15,000) + IRPP 297,206 + council tax 2,520 (>500,000) + CRTV 13,000 (>1,000,000 → top band) = **359,226**.
Net pay ≈ 1,500,000 − 359,226 = **XAF 1,140,774/mo**.

### Example E — Worker at SMIG (illustrative only)

> SMIG is a **[RESEARCH GAP]**. Using the secondary figure XAF 60,000/month **for illustration only**: gross 60,000 < 500,000 → no council tax, no CRTV; below the first IRPP band after deductions the net taxable is likely **nil** (post-CNPS 60,000 − 2,520 = 57,480; less 30% and the 500,000 abatement → negative → IRPP = 0). Employee still bears CNPS pension 4.2% × 60,000 = **2,520** and CFC 1% = **600**. **Do not certify SMIG compliance** until the official figure is confirmed.

## Section 11 — Tier 1 Rules (deterministic — always apply)

- **IRPP brackets basis** — IRPP brackets are annual net taxable income; the published 11%/16.5%/27.5%/38.5% rates already include the 10% CAC — never add CAC again.  _(Section 11 — Tier 1 Rules)_
- **CNPS contribution cap** — CNPS contributions are capped at XAF 750,000/month per branch; never apply CNPS to salary above the ceiling.  _(Section 11 — Tier 1 Rules)_
- **CNPS pension deductibility order** — The 4.2% employee CNPS pension is deductible before the 30% professional allowance and the 500,000 abatement.  _(Section 11 — Tier 1 Rules)_
- **Net-taxable computation order** — gross → less CNPS pension → less 30% → less 500,000 → round down to 1,000 → apply scale  _(Section 11 — Tier 1 Rules)_
- **CFC and FNE levy basis** — CFC (1.5% employer / 1% employee) and FNE (1% employer) are levied on taxable salary; PwC states no ceiling.  _(Section 11 — Tier 1 Rules)_
- **Council tax and CRTV thresholds** — Council tax applies only to salaries above XAF 500,000/month; CRTV top band only above ~XAF 1,000,000/month.  _(Section 11 — Tier 1 Rules)_
- **CNPS total employer rate excluding occupational accident** — 11.2%  _(PwC Worldwide Tax Summaries — Cameroon, Corporate/Other taxes)_
- **DIPE deadline** — Monthly DIPE return + remittance is due by the 15th of the following month.  _(Section 11 — Tier 1 Rules)_
- **Currency assumption** — All amounts are XAF; never assume a different currency or apply FX without explicit input.  _(Section 11 — Tier 1 Rules)_

## Section 12 — Tier 2 Catalogue (reviewer judgement required)

**Tier 2 catalogue**

| Item | Why it needs judgement |
| --- | --- |
| Benefit-in-kind valuation and caps | Full CGI BIK schedule is a research gap; housing/electricity/water %s confirmed but caps unconfirmed |
| Exempt allowances (special-duty, statutory family) | Exemption scope is fact-specific per CGI |
| Council tax / CRTV intermediate bands | Only top bands confirmed; intermediate bands a research gap |
| Sector-reduced family-allowance rates (agriculture/teachers) | Secondary-sourced only |
| Operative SMIG | Sources disagree; needs the labour decree |
| Occupational-accident risk classification | Class assignment is employer/sector-specific |
| Working time / overtime multipliers | Not sourced to the Code du Travail this pass |
| Annual recapitulative tier (DIPE) by taxpayer office | Depends on DGE / CIME / CDI classification |
| Expatriate / non-resident treatment, tax treaties | Out of scope of this base skill |

## Section 13 — Excel Working Paper Template

**Excel working paper columns**

| Col | Header | Formula / source |
| --- | --- | --- |
| A | Employee name | input |
| B | NIU / CNPS no. | input |
| C | Gross monthly salary | input |
| D | Exempt allowances | input (per CGI) |
| E | Taxable monthly salary | =C−D |
| F | CNPS-able base (capped) | =MIN(E, 750000) |
| G | CNPS pension EE (4.2%) | =0.042*F |
| H | Annual taxable | =E*12 |
| I | Less CNPS pension EE (annual) | =G*12 |
| J | Less 30% professional | =0.30*(H−I) |
| K | Less abatement | =500000 |
| L | Net taxable (rounded) | =FLOOR(H−I−J−K, 1000) |
| M | Annual IRPP (incl. CAC) | progressive on L (see §2.1) |
| N | Monthly IRPP | =M/12 |
| O | CFC EE (1%) | =0.01*E |
| P | Council tax | =IF(C>500000, 2520, 0)  *(top band; intermediate = research gap)* |
| Q | CRTV royalty | =IF(C>1000000, 13000, 0)  *(top band; intermediate = research gap)* |
| R | Net pay | =C−G−N−O−P−Q |
| S | CNPS pension ER (4.2%) | =0.042*F |
| T | CNPS family allowance ER (7%) | =0.07*F |
| U | CNPS accident ER | =riskrate*F  (1.75%/2.5%/5%) |
| V | CFC ER (1.5%) | =0.015*E |
| W | FNE ER (1%) | =0.01*E |
| X | Employer on-cost total | =S+T+U+V+W |
| Y | Fully-loaded cost | =C+X |

## Section 14 — Bank Statement / Terminology Reading Guide

**Terminology reading guide**

| French / local term | Meaning |
| --- | --- |
| Salaire brut | Gross salary |
| Salaire net / Net à payer | Net pay |
| Bulletin de paie | Payslip |
| IRPP (Impôt sur le Revenu des Personnes Physiques) | Personal income tax |
| CAC (Centimes Additionnels Communaux) | Additional Council Tax (10% surcharge on IRPP) |
| Précompte / Retenue à la source | Withholding at source |
| DIPE | Monthly employer salary-tax declaration |
| CNPS | National Social Insurance Fund |
| CFC (Crédit Foncier du Cameroun) | Housing Fund levy |
| FNE (Fonds National de l'Emploi) | National Employment Fund levy |
| CRTV / Redevance audiovisuelle | Audiovisual royalty |
| Taxe communale | Council tax |
| Prime / Gratification | Bonus / gratuity |
| Indemnité | Allowance |
| NIU (Numéro Identifiant Unique) | Taxpayer Identification Number |
| DGI | Tax authority (Directorate General of Taxation) |

Cameroon is bilingual (French / English); statements are usually in French.

## Section 15 — Onboarding Fallback

- **Minimum to start** — Minimum to start: gross monthly salary in XAF + pay frequency. Without these, refuse (see §8.2).  _(Section 15 — Onboarding Fallback)_
- **Unknown risk class default** — If risk class is unknown, apply the 2.5% mid-band accident default and flag.  _(Section 15 — Onboarding Fallback)_
- **Missing benefit-in-kind details** — If benefit-in-kind details are missing, compute on cash salary only and flag that BIK may increase the taxable base.  _(Section 15 — Onboarding Fallback)_
- **Unknown registration status** — If registration status (NIU / CNPS number) is unknown, note that the employer must register with DGI and CNPS before lawful operation (§17) and proceed with computations marked "subject to registration."  _(Section 15 — Onboarding Fallback)_
- **Assumptions block requirement** — Always output an assumptions block listing every default applied.  _(Section 15 — Onboarding Fallback)_

## Section 16 — Filing, Remittance Deadlines and Penalties

### 16.1 Deadlines

**Deadlines table**  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/tax-administration)_

| Obligation | Deadline | Source |
| --- | --- | --- |
| Monthly DIPE return + PAYE/IRPP + salary levies remittance | **15th of the following month** | PwC, Tax administration |
| CNPS monthly contributions | Monthly, by the 15th of the following month (aligned with payroll) | PwC, Other taxes / CNPS |
| Annual individual tax return | **15 March** following year-end (fiscal year = calendar year) | PwC, Tax administration |
| Annual payroll-tax adjustment (DIPE recapitulative) — DGE | **15 March** | PwC, Tax administration |
| — Medium & Specialized Tax Centres (CIME/CSI) | **15 April** | PwC, Tax administration |
| — Divisional Tax Centres (CDI) | **15 May** | PwC, Tax administration |
| Annual recapitulative (employees) — senior citizens / public & semi-public | **31 July** (revised by 2025 Finance Act) | PwC, Tax administration |
| — private-sector under DGE / Medium / Specialized | **30 September** | PwC, Tax administration |
| — other individual taxpayers | **31 October** | PwC, Tax administration |
| Record retention | **10 years** | PwC, Tax administration |

Source (all deadlines): https://taxsummaries.pwc.com/republic-of-cameroon/individual/tax-administration

### 16.2 Penalties

**Penalties table**  _(https://taxsummaries.pwc.com/republic-of-cameroon/corporate/tax-administration ; https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income)_

| Breach | Penalty | Source |
| --- | --- | --- |
| Late monthly declaration | **10% per month, capped at 30%** of tax due (Finance Law 2010) | PwC |
| Late payment interest | **1.5% per month, capped at 50%**, from 30 days after the deadline (since 1 Jan 2018) | PwC |
| Assessment — good faith | **30%** | PwC |
| Assessment — bad faith | **100%** | PwC |
| Assessment — fraud | **150%** | PwC |

Source: https://taxsummaries.pwc.com/republic-of-cameroon/corporate/tax-administration ; https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income

## Section 17 — Registration

- **Employer registration requirement** — Employers must register with the DGI to obtain a Numéro Identifiant Unique (NIU) and with CNPS for an employer registration number before hiring.  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income ; https://www.cnps.cm/en/assures/assure-e.html)_
- **CNPS affiliation mandatory** — CNPS affiliation is mandatory for all salaried workers from the first employee — no headcount threshold.  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income ; https://www.cnps.cm/en/assures/assure-e.html)_
- **Self-employed/business minimum-tax note (not salaried employees)** — 2.2% or 5.5% of turnover percent (depending on regime; not salaried employees)  _(https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income ; https://www.cnps.cm/en/assures/assure-e.html)_

## Section 18 — Reference Material

**Reference material table**

| Item | Value | Source |
| --- | --- | --- |
| Currency | XAF | — |
| Tax year | Calendar year | PwC |
| IRPP effective brackets (incl. CAC) | 11% / 16.5% / 27.5% / 38.5% | PwC, Taxes on personal income |
| CAC surcharge | 10% on base IRPP | Rivermate; RemotePeople |
| 30% professional allowance | 30% | RemotePeople; Rivermate |
| Standard abatement | XAF 500,000/yr | RemotePeople |
| CNPS ceiling | XAF 750,000/mo (9,000,000/yr) | PwC; CNPS |
| CNPS pension | 4.2% EE / 4.2% ER | PwC corporate |
| CNPS family allowance | 7.0% ER | PwC corporate; Rivermate |
| CNPS accident | 1.75% / 2.5% / 5% ER | PwC corporate |
| CNPS employer total (excl. accident) | 11.2% | PwC corporate |
| CFC housing fund | 1.5% ER / 1.0% EE | PwC, Other taxes |
| FNE employment fund | 1.0% ER | PwC, Other taxes |
| CFC+FNE combined employer | 2.5% | PwC corporate |
| Council tax (top band) | XAF 2,520/mo (>500,000) | PwC, Other taxes |
| CRTV royalty (top band) | XAF 13,000/mo (>~1,000,000) | PwC, Other taxes |
| SMIG (non-agri, secondary) | XAF 60,000/mo **[GAP]** | Playroll; RemotePeople |
| Monthly DIPE deadline | 15th of following month | PwC, Tax administration |
| Record retention | 10 years | PwC, Tax administration |

**Primary sources:** PwC Worldwide Tax Summaries — Cameroon (individual & corporate); CNPS official site (cnps.cm).
**Secondary (corroboration only):** Rivermate, RemotePeople, Playroll EOR guides — flagged inline.

## Section 19 — Test Suite

Each test states inputs → expected output. Recompute to confirm before relying on the skill.

1. **CNPS pension cap.** Gross 800,000/mo. Expected employee pension = 4.2% × 750,000 = **31,500/mo** (capped, not 4.2% × 800,000). ✓
2. **Employer CNPS (excl. accident) at cap.** Expected 11.2% × 750,000 = pension 31,500 + family 52,500 = **84,000/mo**. ✓
3. **IRPP cumulative checkpoints.** At net taxable 2,000,000 → **220,000**; 3,000,000 → **385,000**; 5,000,000 → **935,000**. ✓
4. **Example A net taxable.** Gross 250,000/mo → net taxable **1,511,000**; annual IRPP **166,210**; monthly **13,851**. ✓
5. **Example B net taxable.** Gross 800,000/mo → net taxable **5,955,000**; annual IRPP **1,302,675**; monthly **108,556**. ✓
6. **Example B net pay.** 800,000 − (31,500 + 8,000 + 108,556 + 2,520) = **649,424/mo**. ✓
7. **Example C employer on-cost.** Gross 800,000, mid accident → **122,750/mo**; fully loaded **922,750/mo**. ✓
8. **Council-tax threshold.** Gross 250,000 (<500,000) → council tax **0**; gross 800,000 (>500,000) → **2,520**. ✓
9. **CRTV threshold.** Gross 800,000 (<1,000,000) → CRTV top band **not applied**; gross 1,500,000 (>1,000,000) → **13,000**. ✓
10. **Example D high earner.** Gross 1,500,000/mo → net taxable **11,835,000**; annual IRPP **3,566,475**; monthly **297,206**; net pay **1,140,774**. ✓
11. **CFC+FNE employer.** Gross 800,000 → CFC 12,000 + FNE 8,000 = **20,000/mo** (2.5% × 800,000 = 20,000). ✓
12. **CAC not double-counted.** Net taxable 1,000,000 → IRPP = 11% × 1,000,000 = **110,000** (using effective rate; do NOT add a further 10%). ✓
13. **Late-declaration penalty cap.** 10%/month capped at **30%**; late-payment interest 1.5%/month capped at **50%**. ✓
14. **SMIG refusal.** Asked to certify SMIG compliance → **flag research gap, do not certify**. ✓

## PROHIBITIONS

- NEVER add the 10% CAC again — the 11%/16.5%/27.5%/38.5% rates already include it.
- NEVER apply CNPS contributions to salary above the XAF 750,000/month ceiling.
- NEVER omit the employer family-allowance contribution (7%) or the CFC/FNE levies (2.5% combined employer) from employer cost.
- NEVER compute IRPP on gross salary — always run the full net-taxable order (CNPS pension → 30% → 500,000 abatement → round down).
- NEVER apply council tax or CRTV below their thresholds (XAF 500,000 / ~XAF 1,000,000).
- NEVER present a SMIG figure as definitive — it is an unresolved research gap.
- NEVER state intermediate council-tax or CRTV bands as fact — only top bands are confirmed.
- NEVER assume a currency other than XAF, or apply an FX rate without explicit input.
- NEVER miss the 15th-of-following-month DIPE deadline — penalties (10%/month up to 30%, plus interest) apply.
- NEVER file or sign a DIPE / tax return on the client's behalf.
- NEVER present payroll computations as definitive — always label as estimated and direct to a licensed Cameroon accountant.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed accountant in Cameroon) before implementation. This is a Tier 2 (research-verified) skill that has not yet received section-by-section verification by a licensed Cameroon accountant; several figures are flagged as research gaps pending confirmation against the Code Général des Impôts and official decrees.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cameroon-payroll` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cameroon-payroll. If neither is available, confirm every figure against the official source pages cited above before relying on it.