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Payroll and Benefits Guide Togo

Last updated: Mar 03, 2026

Currency
CFA Franc (XOF)
Employer Taxes
17.50%
Payroll Frequency
Monthly
Employee Costs
4%
Capital
Lomé
Date Format
dd/mm/yyyy
Fiscal Year
January - December
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Contribution

Employer Payroll Contributions
17.50% Social Security (CNSS)
17.50% Total Employer Cost

 

Employee Payroll Contributions
4% Social Security
4% Total Employee Cost
Employee Income Tax
0.50% From XOF 0 to XOF 900,000
7% From XOF 900,001 to XOF 4,000,000
15% From XOF 4,000,001 to XOF 6,000,000
25% From XOF 6,000,001 to XOF 10,000,000
30% From XOF 10,000,001 to XOF 15,000,000
35% Above XOF 15,000,000

Employer taxes

Highest
Lowest

Working Hours

General

The standard working week consists of 40 hours per week, 8 hours per day.

Overtime

Aspect Regulation Details Notes
Maximum Ordinary Hours 40 hours per week (for most non-agricultural sectors). Agricultural work is capped at 2,400 hours per year. Overtime is work performed beyond the 40-hour limit.
Absolute Daily Cap The daily duration of work cannot exceed 10 hours. In exceptional circumstances (e.g., preparatory work), this may be extended, but is typically capped at 12 hours per day.
Weekly Overtime Cap Overtime is limited to 20 hours per week, but the employer must receive special authorization for hours exceeding the standard limits.
Annual Overtime Cap The annual overtime cap is generally set at 100 hours per calendar year. This limit can be modified by the Labour Inspector or collective agreements.
Exemptions Senior executive positions and high-level managerial roles are typically exempt from the standard overtime provisions due to the nature of their work autonomy.

Mandatory Overtime Pay Rates (Tiered System)

Overtime compensation is mandatory and is calculated as a minimum premium percentage (supplement) of the employee’s regular hourly wage. Rates are set by the Inter-professional Collective Agreement.

Day/Condition Hours Worked (Beyond 40/week) Minimum Premium Rate (Supplement) Total Pay Rate
Normal Overtime (Tier 1) First 8 hours of weekly overtime (Hours 41–48). +20% of the regular hourly wage. 120%
Normal Overtime (Tier 2) Subsequent hours of weekly overtime (Hours 49+). +40% of the regular hourly wage. 140%
Night Overtime (10:00 PM to 5:00 AM) All hours of overtime during night hours. +65% of the regular hourly wage. 165%
Weekly Rest Day (Sunday) & Public Holidays (Daytime) All hours worked on rest day/holiday. +65% of the regular hourly wage. 165%
Night Work on Rest Day/Holiday All night hours worked on rest day/holiday. +100% of the regular hourly wage (Double Pay). 200%

Other Compensation Rules

  • Night Work Premium: Night work is generally defined as work performed between 9:00 PM and 5:00 AM. If the night work is not classified as overtime, it may still attract a lower premium set by collective agreements.

  • Compensatory Rest: When an employee works on a Sunday or Public Holiday, they are generally entitled to a compensatory rest day in addition to the mandatory premium pay.

  • Working Time Recording: Employers are legally required to maintain accurate records of all employee working hours, including overtime, to ensure compliance.

Payroll

Payroll Cycle

Wages must paid at least once a month.

13th Salary

A 13th-month salary payment in Togo is not mandatory and bonuses are granted at the employer’s discretion; these tend to be performance-based.

Leave

Annual Leave (vacation)

In Togo, the annual leave entitlement depends on the employee’s industry and sector with the entitlement stipulated in the employment contract/collective bargaining agreement. Commonly, the labor code states a minimum of 30 days paid annual leave.

PTO carryover

In Togo, statutory annual leave cannot be forfeited. The law does not clearly grant an automatic carryover right, but unused leave must be taken later or paid out on termination.

Public Holidays

Public holidays falling on the weekend are lost.

Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
20 March 2026 Friday Korité / Eid al-Fitr (End of Ramadan)
6 April 2026 Monday Easter Monday Standard holiday
27 April 2026 Monday Independence Day Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
25 May 2026 Monday Whit Monday Standard holiday
27 May 2026 Wednesday Tabaski / Eid al-Adha (Feast of Sacrifice)
21 June 2026 Sunday Martyrs’ Day Standard holiday
15 August 2026 Saturday Assumption Day Standard holiday
1 November 2026 Sunday All Saints’ Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday

Sick Days

In Togo, the sick leave entitlement depends on the employee’s industry and sector with the entitlement stipulated in the employment contract/collective bargaining agreement. Commonly, state employees should be entitled to five days of paid sick leave per year.

Maternity Leave

Pregnant employees are entitled to 14 weeks of paid maternity leave following one year of continuous service within an organization. Maternity leave can be extended by an additional three weeks of paid leave in the event of pregnancy-related illnesses.

Paternity Leave

There is no law that provides paternity leave however it is common practice to provide two days of paid leave.

Employer taxes

Highest
Lowest

Termination

Termination Process

A fixed-term contract terminates at the end of its term or by cancellation by either of the parties. A fixed-term contract can also be cancelled in the event of force majeure (acts of God); agreement of the parties, provided that the latter is evidenced in writing; gross negligence; and judicial resolution.

The employment contract of indefinite duration can be terminated by the will of either party, provided that the party taking the termination initiative gives the notice.
The dismissal must be confirmed in writing within eight (08) days. A copy is sent to the Labour Inspectorate and the social and employment service. The Labour Code requires termination notice or paying in lieu of notice before terminating services of an employee (or even when an employee terminates the employment contract).

Salary payment interval / date Final payment on termination Bank account/payment-method requirement
For daily or weekly paid workers: wage period must not exceed 15 days. For fortnightly or monthly-paid workers: wage period must not exceed one month, and monthly payments must be made within 8 days after the end of the pay-period. Employer must pay all wages and any monetary entitlements when employment ends. Wages must be paid in legal tender (CFA francs) and in money. The law states payment “in cash or in kind” is permitted under limits.

Notice Period

The Inter-professional Collective Agreement specifies the minimum length of notice period , which varies according to the seniority type of the employee, as follows:

  • For employees it is one month
  • For supervisors/managers etc it is three months
  • For hourly paid employees it is five days

During the notice period, the worker continues working with the same terms and conditions except that the worker may take up to 1 day of paid leave per week. The party that is terminating the employment contract must specify the reason for the denunciation.

An employment contract during the trial period (by employer or employee), pregnancy and breastfeeding period may be terminated by the employee without notice and having to pay compensation for breach of contract.

Severance Pay

If an employee has retired or has been made redundant in that case severance pay is not required.
Severance pay is dependent on the employee’s length of service as specified below:

  • Between 1 and 5 years of service, an employee is entitled to 35% of the average annual salary
  • Between 6 and 9 years of service, an employee is entitled to 40% of the average annual salary
  • More than 10 years of service, an employee is entitled to 45% of the average annual salary

Probation Period

The probationary period in Togo is dependent on the type of role and is stipulated within the employment agreement, as follows:

  • 8 days, renewable once for workers paid by the hour;
  • one month, renewable once for workers, employees and the like;
  • 3 months, renewable once for supervisors, technicians and the like;
  • 6 months non-renewable for executives and similar

Immigration

Nationals from 14 countries belonging to the Economic Community of West African States (ECOWAS) and two others can enter Togo without a visa.

Here is a list of these countries:

  • Benin
  • Burkina Faso
  • Cape Verde
  • Côte d’Ivoire
  • The Gambia
  • Ghana
  • Guinea
  • Guinea-Bissau
  • Liberia
  • Mali
  • Niger
  • Nigeria
  • Romania
  • Senegal
  • Sierra Leone
  • South Africa

Visas on arrivals are available for all other nationalities, except for Mauritanian citizens. They will necessitate applying for a paper visa at an embassy. Applications must be made for a visa at the nearest Togolese embassy or consulate and obtain a longer validity time for travel documentation since the visa on arrival is valid for only seven days.  If working in Togo for more than three months, the sponsor company will have to apply for a work permit on the employee’s behalf.

Minimum Wage

The minimum wage in Togo has been revised from 01 January 2023. The last revision was done in 2013. The monthly minimum wage for manual workers has been increased from XOF 35,000 to XOF 52,000.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

VAT

The standard rate of VAT in Togo is 18%.

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Public Holidays Calendar

Togo
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CSV
PDF
ICS
Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
20 March 2026 Friday Korité / Eid al-Fitr (End of Ramadan)
6 April 2026 Monday Easter Monday Standard holiday
27 April 2026 Monday Independence Day Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
25 May 2026 Monday Whit Monday Standard holiday
27 May 2026 Wednesday Tabaski / Eid al-Adha (Feast of Sacrifice)
21 June 2026 Sunday Martyrs’ Day Standard holiday
15 August 2026 Saturday Assumption Day Standard holiday
1 November 2026 Sunday All Saints’ Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday