Social security contribution is levied on salary. It includes an employer and employer contribution
- All salary elements considered as remuneration of work performed by employee, including benefit in kind assessed with taxable percentage constitutes basis of social security contribution.
- Only do not constitute basis of social security elements considered as expenses reimbursement, commonly called professional fees.
Table below summarizes rates and contributors
Rate - Contributor
All determination basis are capped at 1.500.000XAF per month, or 18.000.000 per year
Work Related Accident
The National Medical insurance fund and social protection (CNAMGS) is levied on the same basis as the C.N.S.S. With the contributions below:
Name of Levy
Monthly ceiling of
Yearly ceiling of
National Medical insurance fund and social protection
2 500 000 FCFA
30 000 000 FCFA
Last Update: 29 of July 2021