One Pan-African team
A single Pan-African payroll team configures and runs your payroll — consistent service, wherever your people are.
Popay Payroll · Togo PopayPayroll
Payroll in Togo, handled the local way.
Statutory contributions, compliant payslips, local contracts and leave — configured to local law inside our own engine.
One engine, all of Africa. Togo payroll rules run natively inside our own gross-to-net engine — monitored and kept current by our Pan-African team, not stitched from third-party aggregators.
Talk to our African payroll team No commitment — a working conversation about your team in Togo.
TG
TG · payroll across the continent
Understand HR in Togo
Everything Togo payroll asks of an employer — in one place.
The full local picture for Togo: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Togo payroll, by the numbers
The fixed parameters every Togo payroll run starts from.
CAPITAL
Lomé
CURRENCY
West African CFA Franc (XOF, FCFA)
OFFICIAL LANGUAGE
French
STATUTORY AUTHORITIES
OTR — Office Togolais des Recettes (tax authority) · CNSS — Caisse Nationale de Sécurité Sociale (social security) · INAM — Institut National d'Assurance Maladie (Universal Health Insurance - AMU)
INCOME TAX YEAR
1 January – 31 December (calendar year)
PAYROLL CYCLE
Monthly
MONTHLY STATUTORY DEADLINE
IRPP tax withholding and social security/health contributions (CNSS & AMU/INAM) must be declared and remitted by the employer by the 15th of the following month
Minimum wage
SMIG: 52,500 FCFA/month (general); SMAG: 38,500 FCFA/month (agricultural sector)
Ordinary Working Week
40 hours/week
OVERTIME
Daytime (05:00–22:00): +20% (41st–48th hour), +40% (beyond 48 hours), +65% (Sundays/public holidays). Nighttime (22:00–05:00): +65% (working days), +100% (Sundays/public holidays).
MINIMUM WORKING AGE/ RETIREMENT AGE
15 years / 60 years (or after 30 years of service in the public sector); early retirement possible from age 55 with a 5% pension reduction per year anticipated
MAIN LABOUR LAW
Togolese Labour Code; Interprofessional Collective Bargaining Agreement of Togo; General Tax Code
02 · Statutory obligations & contributions
Social contributions in Togo
Statutory contributions declared by the employer, each scheme with its own rate,
| Contribution | Employer | Employee | Basis & notes |
|---|---|---|---|
| CNSS — Social Security Old Age / Pension | 17.5% | 4% | On gross monthly salary, capped at a monthly ceiling of 300,000 FCFA |
| CNSS — Family Benefits | 7% | 0% | Uncapped gross salary base (minimum base: SMIG 52,500 FCFA) |
| CNSS — Work Injury / Occupational Risks | 2.5% | 0% | Uncapped gross salary base (minimum base: SMIG 52,500 FCFA) |
| Universal Health Insurance | 3% or 5% | 2% or 5% | Total rate of 10% (5% each for employer/employee, or 3% employer and 2% employee, depending on the scheme), capped at a monthly salary of 500,000 FCFA. |
03 · Income tax brackets (IRPP)
The PAYE brackets withheld for OTR
In Togo, personal income tax is calculated by applying a progressive rate (0% to 35%) to net taxable salary after deducting social contributions, a 28% professional expense allowance, and dependent tax reliefs.
Progressive annual tax scale (FCFA)
| Annual taxable income | Tax Rate |
|---|---|
| 0 – 900,000 | 0% (Tax free) |
| 900,001 – 3,000,000 | 3% |
| 3,000,001 – 6,000,000 | 10% |
| 6,000,001 – 9,000,000 | 15% |
| 9,000,001 – 12,000,000 | 20% |
| 12,000,001 – 15,000,000 | 25% |
| 15,000,001 – 20,000,000 | 30% |
| Above 20,000,000 | 35% |
Fixed Family Charge Reductions
| Family Situation / Dependents | Reduction |
|---|---|
| Per dependent (spouse, children up to age 25, disabled dependants, or dependent parents and grandparents) | Fixed deduction of 10,000 FCFA per month |
| Maximum dependent allowance limit | Limited to 6 dependents (reducing the net taxable income by up to 60,000 FCFA per month). |
04 · Employment contracts & other terms
The contract types and the formalities that frame them
Contract types
Indefinite-term contract (CDI) · Fixed-term contract (CDD)
Notice period
15 days (hourly workers) · 1 month (~4 weeks for workers/employees) · 3 months (~13 weeks for supervisors and executives)
Severance pay (1+ year of service)
Based on the average monthly salary over the previous 12 months: 35% per year for the first 5 years, 40% for years 6–10, and 45% thereafter. Not payable in cases of gross misconduct
End-of-contract indemnity (CDD)
After 4 consecutive years on a CDD without conversion to a CDI, the employee receives 1 month’s gross salary as compensation
Termination calculations / Notice indemnity
Compensation is due for unserved notice, based on the gross salary and benefits that would have been earned, plus payment for unused leave days.
End-of-year bonus
Public sector: Exceptional bonus periodically granted. Private sector: Not statutory by law, but governed by employment contracts or collective agreements
Retirement benefit
Based on average earnings over the last 5 years: 20% of average monthly income, plus 1.33% for each 12-month contribution period beyond 180 months. Only 50% of the retirement severance bonus is taxable under IRPP.
05 · Leave & employee rights
Statutory minimums under the Labour Code and collective agreements.
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual leave
Annual leave: 2.5 working days per month (30 days per year), with possible extra days based on seniority under collective agreements.
Sick leave
A medical certificate is required. Pay depends on seniority and collective agreement provisions.
Maternity leave
14 weeks (6 before and 8 after birth). CNSS pays 50% of average daily salary, subject to 12 months of registration. Employer top-up may apply. Family benefits are also available for up to 4 children.
Paternity leave / Birth leave
2 days of paid leave for the birth of a child.
Special / Family leave
3 days for the employee’s marriage, 3–4 days for the death of a close relative, and 1 day for a child’s marriage
06 · Unions & collective agreements
The federations and the framework that shape pay
Affiliated unions negotiate wage scales and union dues that your payroll must calculate, deduct and remit. A poorly applied collective agreement can lead to a dispute before the required Court.
CSTT — Confédération Syndicale des Travailleurs du Togo
Represents workers in sector-level social dialogue and collective bargaining negotiations affecting wage grids and working conditions
UNSIT — Union Nationale des Syndicats Indépendants du Togo
Key participant in national tripartite negotiations (Government, Employers/CNP-Togo, Unions) establishing collective agreement updates (CCIT) and SMIG adjustments
CNP-Togo — Conseil National du Patronat du Togo
Negotiates interprofessional collective agreements setting employer guidelines on benefits, classification scales, and payroll compliance standards
Native African payroll — one accountable partner.
Compliant payslips
Statutory contributions, income tax and net pay computed and presented on a payslip built for local requirements.
We own the gross-to-net engine
Local rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.
Talk to our Pan-African payroll team.
Tell us about your team in Togo and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
Togo payroll, answered
Do you run Togo payroll on your own engine?
Yes. Togo statutory rules are configured natively inside our own gross-to-net engine and maintained by our Pan-African legislation team.
Can you handle payslips and leave locally?
Yes — compliant payslips and statutory leave are all part of the service.
