Source-cited draft: payroll & social contributions for Togo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Employer CNSS contribution (total)
17.5%Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Employer — old-age/invalidity/survivors pension
12.5%Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Employer — family benefits
3%Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Employer — occupational risk
2%Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Employee CNSS contribution
4% (old-age/invalidity/survivors pension)Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Combined CNSS rate
21.5% (17.5% employer + 4% employee)Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Minimum contribution base (SMIG)
Base may not be below the SMIG of XOF 52,500/monthCode de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html
Contribution ceiling (plafond)
A monthly ceiling applies to the contributory wage base ((approx — confirm exact XOF ceiling with CNSS))Code de Sécurité Sociale (Togo) — CNSS
Employer payroll tax (taxe sur les salaires)
3% on gross salariesCode Général des Impôts (Togo)View source ↗
IRPP withholding (PAYE-equivalent)
Employer withholds IRPP from salary monthly on the progressive scaleCode Général des Impôts (Togo) — IRPP, https://rivermate.com/guides/togo/taxes
Monthly remittance deadline
By the 15th of the month following the payroll periodCode Général des Impôts (Togo) / CNSS, https://rivermate.com/guides/togo/taxes
Universal health insurance (AMU)
Separate AMU contributions apply under Decree 2023-096 ((approx — confirm rate))Décret 2023-096 fixant les taux de cotisations AMU, https://cnss.tg/cnss-media/2024/01/DECRET-2023-096-fixant-les-taux-de-cotisations-AMU.pdf
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