An employer of record Cameroon enables foreign companies to legally hire employees without establishing a local subsidiary, while remaining fully compliant with the Cameroon Labour Code, tax regulations, and social security requirements.
For multinationals, startups, NGOs, and remote-first companies expanding into Central Africa, a Cameroon employer of record provides a compliant hiring structure, payroll administration, statutory benefits management, and termination oversight. This reduces regulatory exposure while allowing companies to focus on operational growth.
Before diving in, click on the video below to learn everything you need to know about EOR Cameroon.
What Is a Cameroon Employer of Record?
An employer of record Cameroon is a third-party organization that becomes the legal employer of staff in Cameroon while the foreign company retains operational control over the employee’s daily work.
The EOR Cameroon:
- Executes compliant employment contracts
- Registers employees with tax and social security authorities
- Processes payroll and statutory deductions
- Ensures adherence to employment laws in Cameroon
- Manages lawful termination procedures
This structure allows foreign companies to hire in Cameroon quickly and lawfully.
Employment Laws in Cameroon
Cameroon’s employment framework is governed by the Labour Code (Law No. 92/007 of 14 August 1992), which sets out employer obligations and employee rights in the private sector, and certain public and state contracts.
Employment Contract Requirements
Employment contracts are governed by the Labour Code and can be oral or written, though written contracts are strongly recommended to prevent disputes. They are commonly drafted in English, French, or both for clarity and legal enforceability. Contracts must include:
- Employer’s and employee’s names and addresses
- Job title and duties
- Start date and place of work
- Contract duration (especially for fixed-term contracts)
- Salary, payment frequency, and benefits
Other common terms cover working hours, probation, notice periods, leave entitlements, and insurance or sick leave.
Types of Employment Contracts in Cameroon
The main contract types in Cameroon are:
1. Fixed-Term Contracts (Specified Duration)
These contracts end on a set date or after a specific project. They can last up to 2 years and may be renewed once, making a maximum of 4 years. After the second renewal, the contract automatically becomes open-ended.
Fixed-term contracts usually do not require notice before ending, unless terminated early for gross misconduct, force majeure, or mutual agreement.
2. Open-Ended Contracts (Unspecified Duration)
This is the most common contract type. It has no fixed end date and can continue until retirement. Either party can terminate the contract with written notice, stating the reason.
During the notice period, the employee is entitled to one paid day off per week to look for another job. Termination without notice is only allowed in cases such as gross misconduct, force majeure, or pregnancy.
3. Other Contract Types
The Labour Code also recognizes special contracts for specific needs:
- Temporary Contracts: Used to replace an absent worker or complete a specific task. Duration is 1 to 30 days and may be renewed only once.
- Occasional Contracts: For short, urgent tasks (e.g., emergency repairs). Maximum duration is 15 days.
- Seasonal Contracts: Common in agriculture and harvesting. Duration is up to 6 months.
If a seasonal, temporary, or occasional contract extends beyond its legal limit without termination, it automatically converts into an open-ended contract.
Employment Terms in Cameroon
Here are the key standards regulated under Employment Laws in Cameroon:
1. Working Hours in Cameroon
Standard working hours in Cameroon are 8 hours per day and 40 hours per week, typically from Monday to Friday.
a. Overtime in Cameroon
Overtime is paid for any hours worked beyond the standard workweek. Employees may work up to 20 overtime hours per week, with a maximum of 10 overtime hours per day. Overtime pay rates are:
- First 8 overtime hours: 120% of the hourly wage
- Next 8 overtime hours: 130% of the hourly wage
- Sundays: 140% of the hourly wage
- Night hours: 150% of the hourly wage
- Emergency or force majeure on non-working days: 150% of the hourly wage
b. Night Work Regulations
Night work is defined as work performed between 10:00 PM and 6:00 AM. Women and minors required to work at night must receive at least 12 consecutive hours of rest. Women and children employed in industrial roles are generally prohibited from performing night work, although women in executive or non-manual positions may undertake night duties.
c. Weekly Rest Day
Employees are entitled to a weekly rest period of at least 24 consecutive hours, which is typically observed on Sunday.
Work performed on a weekly rest day or public holiday must be compensated at 140% of the normal hourly rate, while work performed on a religious public holiday is paid at 200% of the standard wage rate.
d. Public Holidays
Public holidays in Cameroon include:
Public Holidays in Cameroon
| Public Holiday | Date |
| New Year’s Day | January 1 |
| Youth Day | February 11 |
| Eid al-Fitr (End of Ramadan) | March 20 (Tentative) |
| Good Friday | April 3 |
| Labour Day | May 1 |
| Ascension Day | May 14 |
| National Day | May 20 |
| Eid al-Adha (Sheep Festival) | May 27 (Tentative) |
| Assumption Day | August 15 |
| Unification Day | October 1 |
| Christmas Day | December 25 |
Note: Islamic and Christian movable feasts vary each year based on lunar and ecclesiastical calendars. Official dates are confirmed annually by government decree.
2. Leave Entitlements in Cameroon
a. Annual Leave
Employees in Cameroon are entitled to 1.5 working days of paid leave per month of service, equivalent to 18 working days per year after 12 months of continuous employment.
Annual leave entitlements may increase based on:
- Length of service
- Employee age
- Family-related circumstances
For example:
- After five years of continuous service, employees may receive additional leave benefits depending on applicable regulations or collective agreements.
- Employees are typically entitled to up to 10 days of paid leave for certain family events, as provided under labor regulations or collective bargaining agreements.
Annual leave is accrued monthly and must generally be taken within the legally prescribed period.
b. Maternity Leave
Female employees are entitled to 14 weeks of maternity leave, which includes both prenatal and postnatal leave. A portion of this leave must be taken after childbirth.
Maternity benefits are paid through the National Social Insurance Fund (NSIF), subject to eligibility requirements.
c. Paternity Leave
Fathers are entitled to 10 days of paid paternity leave following the birth of a child. This leave is mandatory and compensated.
d. Sick Leave
Employees are entitled to paid sick leave, typically up to five days, subject to medical certification requirements.
In cases of workplace injury or occupational illness, the employer must cover medical expenses in accordance with labor and social security regulations.
3. Probation and Termination of Employment in Cameroon
Probation Period in Cameroon
Probation in Cameroon can last up to 6 months, while managerial roles often have a maximum of 8 months. If an employee continues working after the probation period ends without a new contract, they are typically considered a permanent employee.
Probation terms may vary depending on the employee’s role and applicable collective agreements. During probation, either party may terminate the employment relationship under simplified conditions, subject to contract terms.
Termination of Employment in Cameroon
Termination rules in Cameroon depend on whether the employment contract is for a fixed term or an indefinite term.
i. Formal Requirements for Termination in Cameroon:
- Termination should be communicated in writing
- The initiating party (employer or employee) must clearly state the intention to terminate
- Employers must ensure compliance with notice and severance regulations where applicable
- Non-compliance with statutory termination procedures may result in labor disputes or compensation claims.
ii. Termination of Indefinite-Term Contracts
Employment contracts of indefinite duration may be terminated by the employer or the employee. However, termination must comply with statutory notice requirements and procedural standards.
iii. Termination of Fixed-Term Contracts
Fixed-term employment contracts in Cameroon may only be terminated before their agreed expiration date under limited circumstances, including:
- Force majeure (unforeseen and unavoidable events)
- Gross misconduct
- Mutual written agreement between the employer and employee
Improper early termination of a fixed-term contract may expose the employer to financial liability. Contact us to learn more.
Notice Period
The applicable notice period is regulated by the Ministry of Labor and typically depends on the employee’s professional category and length of service. It must generally be provided in writing.
For Workers – (Category I to IX):
- Less than 1 year of service: 30 days
- 1 to 5 years of service: 60 days
- More than 5 years of service: 90 days
For Executives – (Category X to XX):
- Less than 1 year of service: 30 days
- 1 to 5 years of service: 90 days
- More than 5 years of service: 120 days
During the notice period, employees are often entitled to time off to seek alternative employment.
Severance Pay in Cameroon
Employees on permanent contracts with at least 2 years of continuous service are eligible for severance pay, except in cases of gross misconduct. The severance amount is calculated as a percentage of one year’s salary, based on years of service:
- Termination within the first 5 years: 20%
- 6th to 10th year: 25%
- 11th to 15th year: 30%
- 16th to 20th year: 35%
- Beyond 21 years: 40%
Severance compensation is calculated according to regulations issued by the Ministry of Labour and may vary based on salary, seniority and years of service.
4. Payroll and Taxes in Cameroon
Managing payroll in Cameroon requires compliance with statutory wage rules, income tax withholding, and employer contributions. We can help as your trusted employer of record Cameroon, ensuring accurate payroll, timely tax filings, and full compliance with local regulations. Below is a structured overview for employers.
Minimum Wage
The minimum wage in Cameroon is FCFA 43,969 per month (≈ $79 USD), revised on 23 February 2024 from FCFA 41,875 (≈ $75 USD). Cameroon uses a multi-tiered minimum wage structure, and where a collective bargaining agreement exists, its wage terms apply, though such agreements are uncommon. Employers who violate the minimum wage decree may be fined between 100,000 and 1,000,000 CFA francs.
Payroll Cycle
Payroll in Cameroon is most commonly processed on a monthly basis, though some employers pay weekly, bi-weekly, daily, or hourly depending on the employment contract. Salaries must be paid on a working day and at or near the workplace. Employers are responsible for accurately calculating wages and withholding the appropriate contributions.
Tax Residency
You are considered a tax resident in Cameroon if your main home, business, or center of interests is in the country, if you work there (unless the work is incidental), or if you stay more than 183 days in a calendar year. Residents are taxed on worldwide income, while non-residents are taxed only on income earned in Cameroon.
Pay As You Earn (PAYE) income tax
Employers must withhold Pay As You Earn (PAYE) income tax from employee salaries and remit it to the tax authorities. Cameroon applies progressive income tax rates based on income brackets. Accurate calculation and timely remittance are required to avoid penalties. The income tax rates are as follows:
PAYE income tax
| Taxable Income (XAF) | Tax Rate |
| 0 – 2,000,000 | 10% |
| 2,000,001 – 3,000,000 | 15% |
| 3,000,001 – 5,000,000 | 25% |
| Above 5,000,000 | 35% |
Other Taxes and Employer Contributions in Cameroon
In addition to PAYE, employers in Cameroon are responsible for several other taxes and statutory contributions. Key obligations include:
1. Corporate Income Tax (CIT)
Companies with turnover over XAF 3 billion pay 33% (30% base + 10% council tax); companies below this threshold pay 27.5% (25% base + 10% council tax).
2. Value Added Tax (VAT)
Standard rate of 19.25% on taxable goods and services supplied in Cameroon. Businesses meeting the registration threshold must charge and remit VAT. Exports and certain transactions in free trade zones are zero‑rated.
3. Excise Duties
Applied to certain goods such as alcohol, tobacco, and luxury items, generally around 25% depending on the product category.
4. Social Security Contributions (CNPS)
Employer contributions are approximately 11.2% of gross salary, varying by risk category (1.75%-5%), covering family, health, and other statutory benefits. Contributions are mandatory and vary by risk category.
All taxes and contributions must be correctly calculated and remitted to the authorities to maintain compliance.
5. Work Permits & Visas in Cameroon
Foreign nationals must obtain both an appropriate entry visa (such as a long-stay employment or business visa) and a work authorization to work legally in Cameroon. The work permit is usually sponsored by the employer and processed through the Ministry of Employment and Vocational Training and, when required, the Ministry of Labour and Social Security.
After approval, the employee can apply for or validate the corresponding long-stay visa and may also need a residence permit. Employers must show that the role cannot be filled locally, comply with labor and social security rules, and manage permit renewals. Employees must provide accurate documentation and maintain valid legal status.
When to Use an Employer of Record Cameroon
An EOR Cameroon structure is appropriate when:
- Testing the Cameroon market before entity setup
- Hiring a small team (1–10 employees)
- Expanding quickly into Central Africa
- Avoiding incorporation costs and delays
- Requiring immediate compliance with labour regulations
This is particularly valuable for multinationals, remote teams, NGOs, and scaling startups expanding into new markets or hiring on a project basis. A Cameroon employer of record provides flexibility and speed.
Incorporation in Cameroon
You can incorporate a business in Cameroon as a limited liability company, branch office, or holding company. Cameroon offers strong investment potential, a favorable business climate, bilingual talent, and political stability.
Setting up a subsidiary can be complex and time-consuming. Using a Cameroon employer of record solution, like Afrisetup, allows you to build and manage a team in Cameroon without registering a local entity. We handle compliance, payroll, and HR, letting you scale operations quickly and efficiently.
Conclusion
An Employer of record Cameroon allows you to hire quickly, remain compliant, and avoid the complexity of entity setup. Afrisetup provides compliant, fast, and secure EOR solutions across Africa, helping you expand confidently into new markets.
Contact us today to hire employees in Cameroon without setting up a local entity.