Cameroon | CNPS Sector Activity Minimum

Cameroon | CNPS Sector Activity Minimum

There are various minimum amounts for CNPS Revenue, which depend on the activity of each sector. The CNPS Revenue base cannot be lower than the Guaranteed Minimum Interprofessional Wage (SMIG), which is set at 36,270.00 per month.

Minimum:
The minimum CNPS amount for each sector activity are as follows:

      

For a sector activity minimum to be applied, a selection must be made on the statutory custom field ‘Sector Activity’ on the Basic Company Information screen.

            

If no Sector Activity is chosen, then the old minimum wage of 36 270 CFA francs will apply. If the employee has income less than the applicable minimum wage, then the minimum wage will return as the income. If the employee is new or terminated within the month, then the minimum wage will be pro-rated based on the “Number of Days Worked” note component. The minimum will be divided into 30 and multiplied by the number of days worked.

Maximum:
The maximum monthly base applied is 750 000.00 CFA francs. The max is not pro-rated if the employee is new or terminated within the month.  
    • Related Articles

    • Tunisia | Work Accident and Occupational Disease Sector Percentage

      The Work Accident and Occupational Disease component calculates based on a sector percentage. The percentage varies according to the sector of activity, ranging from 0.4% to 4%. The percentage must be advised on the component. Navigate: Config> ...
    • Cameroon Product User Guide

      To aid our users in the understanding and application of compliance in Cameroon, PaySpace has released an external Product User Guide. This is a "How to guide" to follow during country implementations, company maintenance and for support queries.
    • Cameroon Payroll Tax Guide 2024

      The Cameroon Payroll Tax Guide is an easy-to-understand summary of statutory contributions associated with payroll for the 2024 tax year.
    • Cameroon | How to Exempt an employee from CRTV Contributions

      The Audiovisual Communication Tax (RAV) is a license fee intended to contribute to the development of audiovisual activity instituted for the benefit of the Cameroon Radio-Television Corporation (CRTV). Exemptions of CRTV contributions do apply to ...
    • Cameroon Payroll Tax Guide Infographic 2023

      The Cameroon Payroll Tax Guide Infographic i an easy to understand summary of statutory contributions associated with payroll for the 2023 tax year.