Payroll and Benefits Guide Togo
Last updated: Mar 03, 2026
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
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
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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
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)
VAT
The standard rate of VAT in Togo is 18%.
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Public Holidays Calendar
| 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 |
Questions & Answers