Overview
The Caisse Nationale de Prévoyance Sociale (CNPS) is Cameroon's national social security fund. Registration and continuous compliance with the CNPS is a fundamental requirement for any entity employing staff in Cameroon.
What is CNPS?
CNPS manages the social security system in Cameroon, covering family allowances, occupational risk (accidents at work and occupational diseases), and old-age, invalidity, and survivors' pensions.
Contribution rates and ceilings
CNPS contribution rates, salary ceilings, and penalty amounts are set by Cameroonian social security regulations and finance laws. Always confirm the rates and caps in force for the current fiscal year with CNPS or qualified local counsel before filing.
Employer responsibilities
As an employer in Cameroon, you are legally obligated to:
- Register your company with the CNPS immediately upon hiring your first employee.
- Declare every new employee to the CNPS.
- Calculate, withhold, and pay both employer and employee social security contributions.
- Submit regular payroll declarations (DIPE) within strictly enforced deadlines.
Employee registration
Every worker must be registered with the CNPS. If an employee already has a CNPS number from previous employment, the new employer must declare the hiring and link the employee to the company's CNPS account.
Contributions
Social security contributions in Cameroon are shared between the employer and the employee, though the employer bears the larger portion (especially for family allowances and occupational hazards, which are exclusively employer-paid).
Note: Exact percentage distributions and caps must be verified against current finance laws for the active fiscal year.
Declarations & documentation
Monthly or quarterly declarations (depending on company size/structure) must be submitted via the CNPS online portal. Failure to submit the DIPE (Déclaration Individuelle des Paiements des Employés) on time results in immediate penalties.