Employment in Togo is governed by the Labour Code (Law No. 2021-012 of 18 June 2021), the Social Security Code and the universal health insurance (AMU) scheme, with collective agreements adding detail by sector. Here is what employers need to know about maternity leave, income tax, payroll contributions and registration.
Annual leave, sick leave and other absences are set by the Labour Code and the applicable collective agreement. Maternity leave is also backed by the social security system, which pays a daily allowance to replace lost salary.
Can be extended by up to 14 days before the birth and up to 21 days after it when additional rest is granted.
An employee must have been registered with the CNSS for at least 12 months before the expected birth to receive the daily maternity allowance.
The employee must actually stop working during the leave. The claim is filed with the CNSS within 12 months of returning to work, with the pregnancy and birth certificates, certificates of stopping and resuming work from the employer, and the payslips for the 3 months before the leave began.
Set up maternity leave and every other Togolese leave type from your collective agreement in IceHrm, each with its own accrual, carry forward and approval rules. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
Salaries are subject to personal income tax (IRPP). Employers withhold it from each payment of salary, show it on the payslip and pay it to the Office Togolais des Recettes (OTR) by the 15th of the following month. The 2026 Finance Law did not change the scale below.
| Annual net taxable income | Rate |
|---|---|
| XOF 0 – XOF 900,000 | 0% |
| XOF 900,001 – XOF 3,000,000 | 3% |
| XOF 3,000,001 – XOF 6,000,000 | 10% |
| XOF 6,000,001 – XOF 9,000,000 | 15% |
| XOF 9,000,001 – XOF 12,000,000 | 20% |
| XOF 12,000,001 – XOF 15,000,000 | 25% |
| XOF 15,000,001 – XOF 20,000,000 | 30% |
| Over XOF 20,000,000 | 35% |
Before the scale is applied, taxable employment income is reduced by XOF 10,000 a month for each dependant, up to 6 dependants (a spouse without income, children under 21, or under 25 if studying, and certain dependent relatives). Employers must also file an annual salary declaration (DAS) by 31 January.
Employers pay social security contributions to the Caisse Nationale de Sécurité Sociale (CNSS) and mandatory health insurance contributions under the universal health insurance scheme (AMU). Contributions are calculated on total pay, including bonuses and benefits in kind, and never on less than the guaranteed minimum wage (SMIG).
| Contribution | Employer | Employee |
|---|---|---|
| CNSS – old-age pensions | 12.5% | 4% |
| CNSS – family and maternity benefits | 3% | – |
| CNSS – occupational risks | 2% | – |
| CNSS total | 17.5% | 4% |
| AMU health insurance (10% in total) | at least 5% | up to 5% |
The AMU contribution covers the employee’s spouse and children, generally up to age 21 (26 for unmarried children in higher education or apprenticeships). Where both spouses earn an income, each one contributes.
Build Togolese pay the way you already structure it, with your own salary components, deductions and formula columns, such as CNSS and AMU contribution columns. Want to know how well IceHrm handles payroll calculations for Togo? Contact us or see Payroll →
Contract types, probation, working hours, notice and severance are set by the Labour Code and the applicable collective agreement, so check both when drafting contracts. Social security registration deadlines are short.
Keep contracts, CNSS registration documents and dependant details on each employee’s record, send documents for e-signing, and track onboarding with task lists so no registration deadline is missed. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Togo, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Togo? Talk to us.
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