Employer of Record in Togo

Employment Laws and Regulations in Togo

Employment Contracts

The Togolese Labour Code (Law No. 2021-012 of 18 June 2021) governs every employment relationship in Togo and is administered by the Ministry of Public Service, Labour and Social Dialogue (Togo 2021 Labour Code (FAOLEX)). The 2021 Code replaced the previous 2006 Labour Code and introduced mandatory private-sector health insurance, teleworking rules, and updated internship provisions. Written contracts are mandatory for fixed-term, part-time, and foreign worker contracts, and strongly advised for all other arrangements. Indefinite-term contracts (CDI) are the default for ongoing roles, while fixed-term contracts (CDD) are capped at 4 years total including renewals.

Employment contracts must be written in French and must specify job title, workplace, wages, working hours, leave entitlement, probation period, notice terms, and references to the applicable collective bargaining agreement. The Convention Collective Interprofessionnelle du Togo (CCIT) supplements the Labour Code with enhanced severance and notice schedules and is incorporated by reference in most private-sector contracts.

Working Hours and Overtime

The standard legal workweek in Togo is 40 hours, typically distributed as 8 hours per day over 5 days. Agricultural workers may work up to 2,400 hours per year under seasonally adjusted schedules. Overtime must be authorised in advance where it exceeds statutory limits and is paid at premium rates set by the Convention Collective Interprofessionnelle.

Overtime premiums are calculated in bands. Hours 41 to 48 in a week are paid at 120% of the base rate, hours beyond 48 are paid at 140%, Sunday or public holiday work carries a 165% premium, and night work between 10 p.m. and 5 a.m. is paid at 200% of the normal rate. Employees are entitled to a minimum 24-hour continuous rest period each week, normally on Sunday.

Minimum Wage

The statutory minimum wage (SMIG) in Togo is 52,500 XOF per month, equivalent to approximately USD 94 per month at the April 2026 exchange rate of $1 = 561 XOF. The rate has applied since 1 January 2023 following a 68% increase from the previous SMIG of 35,000 XOF that had been unchanged since 2012, and it remains in force for 2026 (Cleiss Togo contribution schedule). For verification and updates, see the Togo minimum wage page.

Probation Period

Probation periods are set by the Labour Code and vary by employee category. Hourly workers may be placed on probation for up to 8 days (renewable once), monthly-paid workers and employees for up to 1 month (renewable once), supervisors and technicians for up to 3 months (renewable once), and senior managers and executives for up to 6 months (non-renewable). During probation, either party may terminate without notice or indemnity, provided the contract explicitly includes a probation clause. Probation counts towards seniority for annual leave and for prime d’ancienneté calculations.

Leave Entitlements

Togolese law provides a comprehensive set of statutory leave entitlements under the Labour Code and the Convention Collective Interprofessionnelle, covering paid annual leave, sick leave, maternity leave, paternity leave, and family events. Leave accrues monthly and is funded by the employer, except maternity leave which is partly reimbursed by CNSS.

Annual Leave

Employees are entitled to 30 working days of paid annual leave per year, accruing at the rate of 2.5 working days per month of service. Leave entitlement increases with length of service under the Convention Collective Interprofessionnelle, with additional days granted for long-tenured employees and for mothers of young children. Annual leave is paid at the employee’s normal rate and cannot be replaced by a cash indemnity except at the end of the contract.

Sick Leave

Paid sick leave is granted to employees who provide a medical certificate from an approved physician. Length and pay depend on tenure, set by the Convention Collective Interprofessionnelle. Employees with less than 1 year of service receive 1 month at full pay and 1 month at half pay, employees with 1 to 5 years receive 2 months at full pay and 2 months at half pay, and employees with more than 5 years receive up to 6 months at full pay. After the employer-paid period, further absence is covered by the mandatory health insurance or unpaid leave.

Maternity Leave

Female employees are entitled to 14 weeks of paid maternity leave, structured as 6 weeks before the expected date of delivery and 8 weeks after birth. Leave may be extended by an additional 3 weeks in case of complications or multiple pregnancies. Pay is split between employer and CNSS during the leave period, with CNSS covering the indemnité journalière de maternité provided the employee has made sufficient CNSS contributions prior to the leave start (Togo First maternity indemnity). Dismissal during maternity leave is prohibited, and pregnant employees may not be assigned work that risks their health.

Paternity Leave

Fathers are entitled to 2 weeks of paid paternity leave under the Convention Collective Interprofessionnelle, to be taken shortly after the birth of a child. Paternity leave is fully employer-paid and does not count against the employee’s annual leave entitlement.

Other Statutory Leave

Employees are entitled to paid family event leave covering marriage, birth or baptism of a child, death of a close family member, or moving house. Specific allowances are set by the Convention Collective Interprofessionnelle: typically 4 days for the employee’s own marriage, 3 days for the birth of a child, 3 days for the death of a spouse or child, and 2 days for the death of a parent. Jury duty and civic leave are also paid where required by public authorities.

Leave Entitlements Summary

Statutory Employee Benefits

The core mandatory benefit in Togo is enrollment in the Caisse Nationale de Sécurité Sociale (CNSS), the national social security fund, which covers family allowances, work injury, and the old-age/invalidity/survivor pension branch. The combined contribution rate is 21.5% of insurable wages (17.5% employer and 4% employee) based on gross salary up to the CNSS ceiling, and it funds pension benefits, disability income, maternity cash allowance, child allowances, and work injury compensation.

The 2021 Labour Code introduced mandatory health insurance for formal private-sector employees, which is supplemented by CNSS work-injury and maternity branches. Most private-sector employers in Lomé further supplement CNSS with voluntary private health insurance (mutuelle de santé), a transport allowance, and a meal allowance, which together form a competitive benefits package for skilled hires.

Recent Regulatory Updates (2026)

The 2021 Labour Code remains the governing framework for 2026, with no structural amendments enacted. The 2023 SMIG increase to 52,500 XOF per month remains in force and has not been revised for 2026. The Office Togolais des Recettes has continued to expand its e-services platform, and the 2023 IRPP reform (which exempted annual income below 900,000 XOF at the effective near-zero 0.5% rate) remains the current tax framework through 2026.

The Government of Togo has been implementing the mandatory private-sector health insurance rollout under the 2021 Labour Code and expanding digital tax filing. CNSS contribution rates and the pension ceiling have held steady into 2026, and no changes to the IRPP bracket schedule have been introduced by the 2024, 2025, or 2026 finance laws.

Work Permits and Visas in Togo

Work Permit Requirements

Who Needs a Work Permit

Every non-Togolese national who takes up paid employment in Togo must hold a valid work authorisation (autorisation de travail) issued under the oversight of the Agence Nationale pour l’Emploi (ANPE) and the Ministry of Public Service, Labour and Social Dialogue, together with a residence permit (carte de séjour) from the Direction Générale de la Documentation Nationale (Togo work visa and permit). Citizens of ECOWAS member states benefit from freedom of movement and a simplified residency process, but paid work still requires an employment contract visa and CNSS registration. There are no blanket exemptions from the work permit requirement for non-ECOWAS nationals.

Eligibility and Required Documents

Applications are employer-driven, meaning the Togolese employer (or the EOR acting as legal employer) submits the application package to ANPE on behalf of the foreign national. Required documents include a valid passport with at least 12 months remaining validity, a signed employment contract, proof of professional qualifications translated into French, a criminal record certificate from the country of residence, a medical certificate, recent photographs, and the applicable government fees. Labour market testing applies, requiring employers to justify hiring a foreign national by demonstrating that no qualified Togolese candidate was available.

Processing Time and Validity

Work permits typically take 6 to 10 weeks to process from the date of submission, depending on the role category and completeness of the file. Initial work authorisations are typically valid for 1 year, renewable upon employer request. The accompanying residence permit is issued by the DGDN in three tiers: temporary (1 year, 200,000 XOF), ordinary (3 years, 500,000 XOF), or privileged (5 years, 800,000 XOF for investors, highly qualified professionals, and their families).

Renewal Process

Work permit holders must file a renewal application at least 60 days before the current permit expires. Renewal requires an updated employment contract, proof of continued employment, CNSS compliance confirmation, and payment of the renewal fee. Processing takes 4 to 6 weeks for standard renewals, and employment may continue during the renewal window provided the application was filed on time.

Common Visa Types for Foreign Workers

Togo issues several categories of work authorisation depending on the hire profile. The standard Autorisation de Travail is the primary category for full-time employees sponsored by a Togolese employer or EOR. ECOWAS nationals use a simplified ECOWAS residency card that allows both residence and employment. Investors and senior executives of companies registered under the Investment Code may qualify for the privileged residence permit with 5-year validity.

Work Permits and Residence Permits Summary

How an EOR Handles Work Permits

An EOR acts as the official employer sponsor on the work permit application, handling the ANPE paperwork, labour market testing documentation, and fee payments on your behalf. The employee provides their personal documents (passport, qualifications, police clearance, medical certificate), while the EOR manages the rest of the process in French and in person where required. For a non-Togolese hire, work permit sponsorship typically extends the 2 to 3 week standard onboarding timeline by an additional 6 to 10 weeks.

Payroll, Taxes, and Social Security in Togo

Employer Contributions

Employers in Togo pay three CNSS branches on gross wages up to the social security ceiling: Pension at 12.5%, Family Allowances at 3.0%, and Work Injury at 2.0% for standard office roles. The standard total employer burden is 17.5% of gross salary. Construction, transportation, and heavy industry roles may attract a higher work injury rate, which the EOR classifies based on the activity code declared at employer registration.

Togo does not levy a separate unemployment insurance tax or a statutory 13th month bonus mandated by law, which keeps the total employer burden moderate for the region. The 2021 Labour Code does introduce mandatory private-sector health insurance, the cost of which is negotiated between employer and insurer under the applicable collective agreement. Combined with a predictable CNSS schedule and a progressive but modest income tax, Togo remains one of the more cost-efficient francophone West African jurisdictions for employer cost modelling.

Employee Contributions

Employees in Togo contribute a single CNSS deduction of 4.0% to the old-age pension branch, withheld from gross salary up to the CNSS ceiling. The Family Allowances and Work Injury branches are fully funded by the employer, so employees see only the 4.0% pension line on their payslip. In addition, employees are subject to IRPP income tax withholding at source under the monthly progressive scale published by OTR.

Income Tax Brackets

Togo applies a 6-bracket progressive IRPP scale under the Code Général des Impôts, with the top marginal rate of 35% kicking in at annual income above 15,000,000 XOF (approximately $26,738 per year). A family quotient adjustment (quotient familial) reduces taxable income for married employees and for each dependent child, capped at the applicable statutory limits. The near-zero 0.5% rate on income up to 900,000 XOF per year effectively keeps minimum-wage and low-income earners outside the income tax net.

Payroll Cycle

Monthly payroll is standard in Togo, with payment due no later than the 8th day of the following month under the Labour Code. Employers calculate gross salary, deduct the 4.0% CNSS employee share and applicable IRPP withholding, and remit CNSS contributions by the 15th of the following month and IRPP by the 15th. Payslips must be provided in French and must show gross salary, each deduction line, and net pay. For complete payroll compliance guidance, see Remote People’s Togo payroll outsourcing page.

Cost of Hiring Through an EOR in Togo

EOR Service Fees

Remote People’s EOR service fee for Togo is a flat monthly rate of USD $300 to $600 per employee, depending on payroll complexity, number of hires, and service tier (est.). The fee covers employment contract drafting and updates, CNSS registration and monthly declarations, IRPP withholding and remittance, statutory leave tracking, payroll processing, and basic HR support. Work permit sponsorship and immigration services for non-Togolese nationals incur additional fees of approximately $500 to $1,500 per permit depending on processing pathway and urgency.

Total Employment Cost Breakdown

The total employer cost for a $1,000 per month employee in Togo is approximately $1,675, representing about 67.5% above the gross salary. The breakdown is straightforward: the employee receives $1,000 gross; you pay $175 in CNSS employer contributions (17.5% of gross); and the EOR service fee of $500 per month covers all legal, payroll, and compliance administration. Statutory employer contributions alone add 17.5% above gross, which is on the lighter side for francophone West Africa.

Ready to hire in Togo without the cost and delay of entity setup? Contact Remote People today for a customised quote and a realistic onboarding timeline for your first Togolese hire.

Benefits of Using an EOR in Togo

An EOR in Togo delivers immediate legal compliance with the Labour Code, CNSS, and Office Togolais des Recettes without the capital outlay and 2 to 4 month timeline required to incorporate a local entity. The EOR carries all statutory employer liability for wage disputes, wrongful dismissal claims, IRPP withholding errors, and CNSS contribution shortfalls, which protects your company from legal exposure in an unfamiliar jurisdiction. You also skip the complexity of opening a local bank account in CFA francs, obtaining a tax identification number with OTR, and recruiting local HR expertise.

The EOR model lets you test the Togolese market with a single high-value hire or a small team before committing to a permanent office. If the hire proves successful, you can scale up employees under the same EOR or transition to a local company in the future without disrupting employment relationships. Employment contracts are drafted in French and are fully compliant with the 2021 Labour Code and the Convention Collective Interprofessionnelle, which removes ambiguity around probation periods, notice entitlements, and severance calculations.

From a cash flow standpoint, monthly costs are predictable with no surprise compliance fines, back-pay liabilities, or hidden accruals on your balance sheet. Payroll and benefits are handled by the EOR’s Togolese team, which has direct working knowledge of CNSS filings, IRPP calculations, and the Ministry of Labour’s inspection practices. Employees receive professional French-language payslips, have clear job security, and can access transparent dispute resolution through the labour inspectorate if the need arises.

Termination and Offboarding in Togo

Notice Periods

Notice periods in Togo are set by the 2021 Labour Code and the Convention Collective Interprofessionnelle, and they depend on the employee category rather than length of service alone. Notice may be given by either party in writing and is intended to allow the other party to find a replacement or alternative employment. During the notice period, the worker continues to work under the same conditions, except that the worker may take up to one paid day off per week to search for a new position.

Notice periods may be waived by mutual agreement, or replaced by payment in lieu of notice calculated on the employee’s normal monthly salary. The Labour Code requires employers to give written reasons for dismissal at the point of termination, and to provide the employee with a certificate of employment and a final settlement within 8 days of the last working day. Notice is not required for summary dismissal for serious or gross misconduct (faute lourde), subject to review by the competent labour court.

Severance Pay

Calculation Method

Severance pay (indemnité de licenciement) is payable for dismissals not attributable to the employee’s gross misconduct, once the employee has completed at least 1 year of service. Severance is calculated as a percentage of the employee’s average monthly salary for each year of service, with percentages increasing by tenure band. Under the Convention Collective Interprofessionnelle, the formula is 30% of monthly salary per year for years 1 to 5, 35% per year for years 6 to 10, and 40% per year for years 11 and above. Severance is tiered, so a 12-year employee earns 30% for years 1–5, 35% for years 6–10, and 40% for years 11–12.

Worked Example

For an employee with 8 years of service and an average monthly salary of 300,000 XOF (approximately $535), severance is calculated as follows: years 1–5 at 30% = 300,000 × 30% × 5 = 450,000 XOF; years 6–8 at 35% = 300,000 × 35% × 3 = 315,000 XOF. Total severance = 765,000 XOF (approximately $1,364). The EOR handles this calculation on your behalf and issues the final settlement together with outstanding salary, accrued leave pay, and the certificate of employment within 8 days of the last working day.

Caps and Exceptions

Sector-specific collective agreements may provide enhanced severance rates above the Convention Collective Interprofessionnelle minimums, particularly in banking, telecommunications, and industrial sectors. Severance is not owed where the employee is terminated for gross misconduct (faute lourde), such as theft, assault, or wilful breach of contract, although notice pay and accrued leave remain due in most cases. Severance is calculated on average gross monthly earnings over the 12 months preceding termination, including regular bonuses and fixed allowances.

Grounds for Termination

The Labour Code recognises three main grounds for termination: dismissal for personal reasons (performance, misconduct, disciplinary breach), dismissal for economic reasons (redundancy, restructuring, closure), and termination by mutual agreement. Dismissal for personal reasons requires a prior warning and a formal hearing in many cases, while economic dismissals require prior consultation with employee representatives and, for collective redundancies, notification to the labour inspectorate. Unjustified dismissals expose the employer to damages on top of statutory severance, with amounts set by the labour court based on the employee’s tenure and the circumstances of the dismissal.

EOR vs. Other Hiring Models in Togo

EOR vs. Local Entity

Incorporating a Togolese SARL requires 8 to 16 weeks and costs around $2,000 to $5,000 in legal, notary, and registration fees through the Centre de Formalités des Entreprises (CFE) housed at the Chambre de Commerce et d’Industrie du Togo. OHADA company law requires a minimum share capital of 1,000,000 XOF (approximately $1,785) and the appointment of a manager (gérant). Ongoing costs include mandatory accounting in OHADA SYSCOHADA format, annual tax filings with OTR, and CNSS declarations, which together typically run $500 to $1,500 per month in local professional fees.

An EOR removes all incorporation costs and the local bank account requirement, with fixed monthly costs of $300 to $600 per employee. Monthly costs are predictable and scale linearly with headcount, which makes the EOR ideal for 1 to 15 hires. If you later transition to a local SARL, the EOR can transfer employees across with no service interruption. For short-term market testing or a small distributed team, the EOR model is faster, cheaper, and carries substantially lower legal risk than self-incorporation.

EOR vs. Independent Contractors

Contractors can be appropriate in some cases such as one-off projects, short consulting engagements, or specialist technical work where the individual serves multiple clients. In those scenarios, the commercial service contract framework works cleanly, and the contractor manages their own tax filings with OTR. Remote People offers a dedicated contractor management product that handles contracts, invoicing, and payments in compliance with Togolese rules, which is the safest way to engage legitimate contractors without creating misclassification exposure.

For ongoing roles that look and feel like employment (set hours, direct supervision, exclusive work for one client), the EOR route is the cleaner choice. Engaging someone as a contractor when the relationship has the substance of employment can be reclassified by the labour inspectorate, triggering back-pay for CNSS contributions, IRPP withholdings, and statutory leave. Remote People’s contractor management solution keeps genuine contractor engagements compliant and handles all invoicing, payment, and documentation.

EOR vs. PEO

A PEO (Professional Employer Organization) operates through a co-employment model where the client company must have its own Togolese legal entity, and the PEO provides shared HR, payroll, and benefits administration in parallel. This arrangement is designed for established operations with 10 or more employees, and it assumes the client company already carries its own CNSS registration and legal liability. PEOs typically charge as a percentage of total payroll rather than a flat fee, which makes them expensive for small teams.

An EOR does not require the client to have a local entity and handles 100% of the legal employer obligations. For companies hiring 1 to 15 employees in Togo, the EOR is materially cheaper, faster to set up, and carries less legal liability than a PEO arrangement. PEO becomes more attractive only once the client has an existing Togolese subsidiary and wants to outsource ongoing HR operations.

Public Holidays in Togo

Togo observes 14 official public holidays in 2026, combining national, Christian, and Islamic days, which reflects the country’s multi-confessional character. Employees are entitled to paid time off on each public holiday, and work performed on a public holiday is paid at 165% of the normal rate under the Convention Collective Interprofessionnelle. Islamic holidays (Eid al-Fitr, Eid al-Adha, Mawlid) shift each year based on the lunar calendar and are confirmed by government decree closer to the date. The two most observed national days are Independence Day on 27 April, marking Togo’s 1960 independence from France, and Liberation Day on 13 January.

How to Get Started with an EOR in Togo

Getting started with a Remote People EOR in Togo is straightforward and takes 2 to 3 weeks for a Togolese national hire. First, contact Remote People to discuss your hiring plan and confirm the EOR service fee for your headcount. Second, you complete the EOR service agreement and share the employee’s details: full name, date of birth, national ID or passport, address, job title, start date, and agreed salary.

Third, the EOR drafts a French-language employment contract compliant with the 2021 Labour Code and the Convention Collective Interprofessionnelle and sends it to you and the employee for signature. Fourth, the EOR registers the employee with CNSS, opens the IRPP payroll file with the Office Togolais des Recettes, and configures monthly payroll in the local system. Finally, the employee starts work on the agreed date and receives their first paycheck on the next monthly payroll cycle.

For a non-Togolese hire requiring a work permit, add 6 to 10 weeks for ANPE and immigration processing. The EOR handles all immigration paperwork, labour market testing documentation, fee payments, and coordination with the DGDN, so you do not need to navigate the process directly. Once the permit is approved, the employee begins work and payroll runs as normal.

Remote People provides ongoing support that includes monthly payroll, CNSS and IRPP declarations, statutory leave tracking, benefits administration, and termination support when needed. If your team grows, you can add employees under the same EOR or transition to a local SARL in the future without disrupting active employment relationships. Contact Remote People today to discuss your Togo hiring plans and receive a customised quote.