Social Security Contributions

Social security

C.N.S.S.

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

Contributions to:

Rate - Contributor

Comments

Employer

Employee

Family Allowance

8%

2,50%

All determination basis are capped at 1.500.000XAF per month, or 18.000.000 per year

Work Related Accident

3%

Pension

5%

Medication

2%

Hospitalization

1,50%

Sanitary evacuations

0,60%

Total

20,10%

2,50%

C.N.A.M.G.S

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:

Levy

Name of Levy

Monthly ceiling of

Yearly ceiling of

Employee

Employer

Determination basis

Determination basis

contribution

contribution

CNAMGS

National Medical insurance fund and social protection

2 500 000 FCFA

30 000 000 FCFA

1%

4,10%

Last Update: 29 of July 2021

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