Togo Regional Policy¶
This page contains human resources policies and regulatory requirements applicable to employees in Togo.
Social Insurance Policy (CNSS)¶
Contribution Rates¶
National Social Security Fund (CNSS): Total contribution rate 16.5%
| Insurance Type | Employer Rate | Employee Rate | Total |
|---|---|---|---|
| Pension Insurance | 5% | 4% | 9% |
| Work Injury Insurance | 2%-5% (by industry) | 0% | 2%-5% |
| Family Allowance | 6% | 0% | 6% |
| Total | 13%-16% | 4% | 17%-20% |
Universal Health Insurance (Régime d'Assurance Maladie Universelle)¶
Contribution Rate: 10% of gross salary
| Contributor | Rate |
|---|---|
| Employee | 3.5% |
| Employer | 6.5% |
| Total | 10% |
Contribution Base¶
- Minimum base: XOF 40,000/month (approximately)
- Maximum base: XOF 750,000/month
Contribution Calculation Example¶
| Monthly Salary | CNSS Employee (4%) | CNSS Employer (13%) | Health Employee (3.5%) | Health Employer (6.5%) | Total |
|---|---|---|---|---|---|
| XOF 200,000 | XOF 8,000 | XOF 26,000 | XOF 7,000 | XOF 13,000 | XOF 54,000 |
| XOF 500,000 | XOF 20,000 | XOF 65,000 | XOF 17,500 | XOF 32,500 | XOF 135,000 |
Personal Income Tax Policy¶
Tax-Free Threshold¶
Monthly income XOF 50,000 (Annual income XOF 600,000)
Progressive Income Tax Rate Table (2025)¶
| Annual Taxable Income (XOF) | Tax Rate | Cumulative Tax |
|---|---|---|
| 0 - 600,000 | 0% | Exempt |
| 600,001 - 1,500,000 | 5% | 0 + 5% of amount exceeding 600,000 |
| 1,500,001 - 2,500,000 | 10% | 45,000 + 10% of amount exceeding 1,500,000 |
| 2,500,001 - 4,000,000 | 15% | 145,000 + 15% of amount exceeding 2,500,000 |
| 4,000,001 - 6,500,000 | 20% | 370,000 + 20% of amount exceeding 4,000,000 |
| Over 6,500,000 | 25% | 870,000 + 25% of amount exceeding 6,500,000 |
Tax Calculation Example¶
Annual salary: XOF 3,000,000
- First XOF 600,000: Exempt = XOF 0
- XOF 600,001 - 1,500,000: XOF 900,000 × 5% = XOF 45,000
- XOF 1,500,001 - 2,500,000: XOF 1,000,000 × 10% = XOF 100,000
- XOF 2,500,001 - 3,000,000: XOF 500,000 × 15% = XOF 75,000
Total annual tax: XOF 220,000 (effective rate: 7.3%)
Labor Laws¶
Employment Contract¶
- Written contract required: Before employee starts work
- Probation period: Maximum 6 months (3 months renewable once)
- Contract types: Fixed-term and indefinite-term contracts
Working Hours System¶
- Standard hours: 8 hours/day, 40 hours/week
- Maximum hours: 48 hours/week (including overtime)
- Weekly rest: At least 24 consecutive hours (usually Sunday)
Overtime Pay Standards¶
- Weekday overtime: 112% of regular wage (first 8 hours)
- Beyond 8 hours: 135% of regular wage
- Night work (10 PM - 5 AM): 135% of regular wage
- Sunday/public holiday: 150% of regular wage
Annual Leave System¶
- Basic entitlement: 2 days per month of service (24 days per year)
- Seniority bonus: +1 day for every 5 years of service (maximum 6 additional days)
- Public holidays: Approximately 11 days per year
Leave Types¶
- Sick leave: Paid sick leave based on medical certification
- Maternity leave: 14 weeks (6 weeks before birth + 8 weeks after)
- Paternity leave: 3 days
Last Updated: 2026-01-30