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According to the Labor Code of Cameroon, an employee is entitled to paid annual leave equal to 1.5 days of leave for every month of work done by the employee. For employees younger than 18 years, the leave is granted as 2.5 days per month of service. Employees accrue or accumulate annual leave after 1 year of service. The collective agreement of the company with the trade union or individual employment contract can provide for an increased duration of the leave.

If the contract is terminated or expires before the employee has exercised their right to leave, the employer must issue compensation in lieu of the leave.

The Labor Code of Cameroon states that the employment contract can remain suspended for 6 months if the employee is sick, and duly certified by a doctor, approved by the employer, or affiliated with a state-recognized hospital. Permanent employees with a contract for an unspecified duration are paid 100% of their remuneration for the duration of the notice period if the sick leave exceeds the notice period or for the duration of sick leave if it is less than the notice period of the employee. Fixed-term employees are paid for the duration of their notice period based on the length of their employment.

The labor law of Cameroon provides maternity leave of 14 weeks to pregnant employees. It starts 4 weeks before the expected date of delivery. The leave can be extended by 6 weeks in case of medical complications. The employee is entitled to an allowance equal to her salary for the duration of the leave funded by the National Social Insurance Fund.

A pregnant employee may terminate her employment contract without notice and without being obliged to pay any compensation to the employer. An employer is prohibited from dismissing an employee during her maternity leave.

There is no statutory provision granting parental leave to employees in Cameroon. However, the Cameroonian Labor Code provides a special paid leave of up to 10 days annually that employees can take for family events directly concerning their own home. This leave is not deducted from the annual leave.

Minimum Wage

According to the Labor Code of Cameroon, the National Labor Advisory Board sets the minimum wage in the country. The Interprofessional Guaranteed Minimum Wage (SMIG) is currently set at XAF 43,969 (Central African CFA francs) for state agents under the Labour Code, XAF 45,000 for the agricultural and related sector, and XAF 60,000 for other sectors of activity per month, throughout the entire national territory.

Wages must be paid at least once a month, except when allowed by law in certain trades and occupations. Employees can request a shorter payment period of 15 days. Wages must be paid no later than the eighth day of the month following the end of the month in which they were due.

Overtime, Holiday & Vacation Pay

Overtime is allowed for up to 20 hours per week, subject to the prior written authorization of the labor inspector. It can be allowed in cases of extraordinary work, increased workload, or shortage of manpower. The overtime wages are paid as follows:

• 30% increase on regular wages for the first 8 hours of overtime in the week
• 50% increase on regular wages for every additional hour of overtime after the first 8 hours in the week

Work done during weekly rest days is compensated at a rate of 40% higher than the regular wages. Employees who are asked to work during public holidays are paid an additional 50% of the regular wages.

Notice Period

The duration of the notice period depends on the seniority and professional classification of the employee. It is broken down into categories listed below (unless a collective labor agreement stipulates a longer duration)

• Category I to VI (all household employees): service under 1 year (15 days), between 1 and 5 years (1 month), more than 5 years (2 months)
• Category VII to IX: service of less than 1 year (1 month), between 1 and 5 years (2 months), more than 5 years (3 months)
• Category X to XII: less than 1 year (1 month), between 1 and 5 years (3 months), more than 5 years (4 months)

Severance Benefits

Severance pay is granted to employees who have worked for at least 1 year for the same employer and who are dismissed for reasons other than gross misconduct. It is paid in addition to the compensation for the notice period. Severance payment is calculated as a percentage of the average monthly salary of the employee multiplied by the number of years of service:

• 1st to 5th year - 20% of the monthly pay
• 6th to 10th year - 25% of the monthly pay
• 11th to 15th year - 30% of the monthly pay
• 16th to 20th year - 35% of the monthly pay
• 21st year onwards - 40% of the monthly pay

Pension

The retirement age in Cameroon is 60 years for eligible persons who have been registered with the National Social Insurance Fund for at least 20 years, have completed at least 60 months of insurance in the last 10 years, and have ceased all salaried activities.

Early retirement can be granted to any salaried employee at the age of 50 years if they have obtained prior approval from the CNPS, and have accumulated at least 180 months of insurance contributions, including 60 months during the last 10 years preceding the date of cessation of all salaried activity. They must have been registered with the CNPS for at least 20 years.

The monthly pension is equal to 30% of the average monthly salary and is increased by 1% for every year after 180 days. The minimum pension is 50% of the minimum wage, and the maximum is 80% of the average remuneration of the employee. The amount of the early retirement pension is calculated based on the average salary of the best years, with a base rate set at 30% for 180 months of contributions. If they have more than 180 months of contributions, an additional 1% is applied for each additional 12-month period.

Dependents/Survivors Benefits

In Cameroon, survivors are entitled to a pension in case of the death of an insured employee who is the holder of either an old-age pension, an invalidity pension, or an early pension, or who fulfills the conditions for pension by contributing 180 months for insurance. The amount of survivor pension is as follows, calculated as the percentage of the allowance received by the deceased employee:

• 50% of the monthly pension for a widow or a widower
• 25% for a child if one of the parents is deceased
• 40% for a child if both parents are deceased

The following persons are considered survivors:

• A widow who is at least 50 years of age or disabled, provided the marriage was contracted for at least 1 year
• A disabled widower dependent on the deceased employee
• Dependent children of the deceased

If the deceased employee did not fulfill the contributions condition, survivors receive a lump-sum grant based on the number of contributions made by the deceased employee.

Invalidity Benefits

The National Social Insurance Fund of Cameroon provides a disability benefit to insured employees below the age of 60 years if they have been registered with the National Social Insurance Fund for at least 5 years and have completed 6 months of insurance in the last 12 calendar months preceding the onset of disability. A person is considered disabled if a non-work illness or accident causes a lasting health problem that makes them unable to earn more than one-third of what someone with similar skills normally earns. This must be confirmed by a doctor approved by the Fund. These contribution conditions are not applicable in case of disability work-related accidents. The monthly disability pension amount is 30% of earnings, increased by 1% for each year of contributions after 180 months.

Personal Income Tax

The tax rates for employment income in Cameroon range from 10% for XAF 0-200,000 (Central African CFA francs) to 35% for earnings above XAF 5,000,0001.

An additional charge of 10% is levied as council tax. A 15% flat rate is applicable on income from stocks and shares. Income from business or professional activities is subject to a 30% tax rate.

Visas

• Transit visa - issued for single or multiple entries to foreign nationals who are traveling to some other country via Cameroon. It is valid for up to 5 days
• Short-stay visa - issued to foreign nationals visiting Cameroon as temporary visitors, such as tourists or businesspersons, for single or multiple entries in Cameroon, valid for up to 6 months
• Long-stay visa - issued for single or multiple entries to foreign nationals who wish to stay in Cameroon for more than 6 months. It is valid for up to 12 months. It can be issued for employees, interns, businessmen, or students

Work Permits

The law in Cameroon requires foreign nationals who wish to work in the country to procure a long-term entry visa. They must submit an employment contract signed by the Minister of Labor to obtain this visa. They must also have a work permit before starting a paid activity. The application has to be submitted to the Ministry of Labor and Social Security. A work permit is issued for 2 years and is renewable indefinitely.

Effective January 2025, foreign employees must pay a work-visa fee equivalent to 2 months of their gross monthly salary for non-Afrfican employees and 1 month gross salary for African employees. . For foreign consultant and independent workers, the fee is set at the equivalent of 5% of the fees of the individual consultant or expert of foreign nationality.

Per the Labor Code of Cameroon, the minimum age for working is 14 years. Young persons below the age of 18 years cannot be employed on a ship as a trimmer or a stocker. Night work in industries is also prohibited.

Young employees below the age of 18 years must be provided with a daily rest of at least 12 hours and are entitled to leave of 2.5 days per month.