Employment Cost Calculator for Togo
Calculate your complete hiring costs for Togo employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security (CNSS) | 17.5% | Gross monthly salary |
| Payroll Tax | 3% | Gross salaries |
| Professional Training Fund | 0.5% | Gross monthly salary |
| Work Accident Insurance | 2% | Gross salary |
Filing & Compliance
- Monthly declarations and payments for IRPP (Personal Income Tax) and CNSS contributions are due by the 15th day of the month following the payroll period.
- An annual summary of salaries paid and taxes/contributions withheld for each employee must be submitted to tax authorities and CNSS.
- Employers must register with the Togolese Revenue Authority (OTR) and the National Social Security Fund (CNSS).
Income Tax Brackets
| Income Range | Tax Rate |
|---|---|
| Up to XOF 600,000 | 0% |
| XOF 600,001 - XOF 1,500,000 | 10% |
| XOF 1,500,001 - XOF 3,500,000 | 15% |
| Above XOF 15,000,000 | 35% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security (Pension) | 4% | No maximum ceiling |
| Compulsory Health Insurance (RAMO) | Employee pays a portion of 10% total | No maximum ceiling |
Personal Allowances
- Flat-rate deduction of 28% on income not exceeding XOF 10,000,000 per year.
- Family relief of XOF 10,000 per dependent per month, limited to 6 dependents.
- Voluntary or supplementary pension contribution limited to 6% of the annual net taxable income.
