MINPROFF

Ministry of Women's Empowerment and the Family

Creation and operation of crèches and daycare centres in Cameroon: some changes ahead

Following the enactment by the Head of State of Law No. 2024/013 of 23 December 2024 on the Finance Bill of the Republic of Cameroon for the 2025 financial year, the situation of crèches and daycare centres in Cameroon is experiencing some innovations.

Indeed, as part of its vision of becoming an emerging country by 2035, Cameroon has adopted a National Development Strategy (NDS) 2020-2030 aimed at structural transformation for inclusive development.

However, the Cameroonian economy is facing a variety of financial, health, security and energy challenges that could jeopardise development efforts and social cohesion.

In the face of these challenges, and in order to increase budget flexibility, particular emphasis is being laid on mobilising non-tax revenues, whose potential is still under-exploited (4% of GDP on average) and is still well below performance recorded in countries at a comparable development level (6.5% of GDP on average).

In this regard, the Minister of Finance organised in September 2020, the first Special Conferences on Budgeting of Non-Tax Revenues, with the aim of improving the follow-up of Non-Tax Revenues in public administrations, as well as the forecasts of these revenues in the budget, so that they can be better reflected in Finance Bills.

With regard to family empowerment, Decree No. 2012/608 of 21 December 2012, to organise the Ministry of Women’s Empowerment and the Family, entrusts this ministerial department with the monitoring of early childhood care facilities (0-3 years), namely crèches and daycare centres. This sector is governed by Decree No. 2017/0039/PM of 17 January 2017 laying down the conditions for the opening, organisation and operation of crèches and daycare centres.

The fact that applications to open and run these facilities have always been free of charge, partly accounts for the high number of applications from promoters of crèches and daycare centres who have no real vision and, above all, no resources to carry out their projects successfully. More and more people seem to consider this activity as a business that will help them get out of financial difficulty.

Scope and impact of this initiative

The inclusion of Non-Tax Revenues from the Ministry of Women’s Empowerment and the Family into the Finance Bill has the following objectives, among others:

  • backup the issuance and collection of these revenues in order to bring them out of the clandestine system, in accordance with the principle of ‘‘no revenue may be issued or collected unless it has been provided for by a Finance Bill’’;
  • increase the State’s tax base;
  • optimise the operation of early childhood care facilities.

 Below are the provisions of the new finance bill:            

Revenues from the newly created women and family empowerment sector are notably made up of:

  • cost of examining files in order to issue a letter of agreement in principle;
  • cost of issuing authorisation to open and operate crèches and/or daycare centres;
  • costs of renewing authorisation;

fines for opening a crèche and/or daycare centre without authorisation and fines for suspension or withdrawal of authorisation for failure to comply with the clauses of the specifications;

The revenues from MINPROFF’s sector listed below according to their nature, are fixed as follows:

 Cost of issuing a letter of agreement in principle with a view to opening and operating crèches and daycare centres.

Any promoter (physical or legal person) of an early childhood care structure (crèche and/or daycare centre) must compile and submit a file in order to obtain a letter of agreement in principle (first stage) from the Minister of Women’s Empowerment and the Family.

The related costs are fixed as follows:

  • Cost of examining the file (agreement in principle)
  • Legal persons: 200 000 CFAF
  • Physical person: 150 000 CFAF

 Cost of issuing the final opening decision ((authorisation)

  • Legal persons: 400 000 CFAF
  • Physical person: 300 000 CFAF

Renewal of authorisation

Authorisation shall be issued for a period of 2 years. It shall be renewed as follows:

  • Legal persons: 250 000 CFAF
  • Physical person: 150 000 CFAF

Penalties for failure to comply with the regulations governing the opening and operating crèches and daycare centres are defined as follows:

  • Opening and operating without authorisation

Opening and operating a crèche without prior authorisation is punishable with a fine of 300 000 CFAF.

The penalty is severe enough to bring these structures out of the clandestine system and ensure compliance with the regulations in force.

  • Opening a crèche in a school premises 

Opening a crèche in a school premises is punishable with a fine of 300 000 CFAF, without prejudice to the procedure to close the crèche.

The aim of this measure is to put an end to the unfair competition between nursery school promoters and the promoters of crèches and daycare centres.

The objective is also to ensure compliance with the terms of Circular-Letter No.24/B1/1464/MINEDUB/SG/DAJ signed by the Minister of Basic Education on 8 October 2020, relating to the respect of conditions regarding the creation of crèches and daycare centres.

  • Fines for non-compliance with specifications: between 100 000 CFAF and 300 000 CFAF

 Transitional measures

Structures with letters of agreement in principle shall pay the fees provided for in article 33 of the Law, in order to obtain authorisation.

Structures with authorisation have one (1) year to comply with the provisions of the new law.

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