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Cameroon requires the employer to withhold and remit all payroll-related taxes and social security contributions. For remittance purposes, the employer must be a registered individual or entity in Cameroon with a valid Numero d'Identification Fiscale (NIF) and address. This includes foreign employers, see 5.3.

For employment purposes, employees are subject to payroll income tax on all Cameroon-sourced revenue. Cameroon-sourced revenue is all revenues earned by an individual whose tax residence is in Cameroon, non-residents with Cameroon-sourced income and any individual earning Cameroon-sourced income through employment or any other means.

The compliance filings are done on a monthly basis through separate filings for payroll taxes and social security contributions. Both returns are due within 15 days after month end. The filing process is described below.

Tax contributions

The employer must register its NIF with tax authorities after incorporation. The registration gives access to the employer/entity to the online platform on which all tax returns can be filed including the annual financial statements and corporate