---
name: tg-payroll-social
description: "Source-cited draft: payroll & social contributions for Togo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tg-payroll-social"
  jurisdiction: "TG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Togo Payroll & Social Contributions

## Payroll and social security (CNSS)

- **Employer CNSS contribution (total)** — 17.5% percent  _(Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html)_
- **Employer — old-age/invalidity/survivors pension** — 12.5% percent  _(Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html)_
- **Employer — family benefits** — 3% percent  _(Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html)_
- **Employer — occupational risk** — 2% percent  _(Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html)_
- **Employee CNSS contribution** — 4% (old-age/invalidity/survivors pension) percent  _(Code de Sécurité Sociale (Togo) — CNSS, https://www.cleiss.fr/docs/cotisations/togo.html)_
- **Combined CNSS rate** — 21.5% (17.5% employer + 4% employee) percent  _(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/month XOF  _(Code 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)) (approx — confirm exact XOF ceiling with CNSS)  _(Code de Sécurité Sociale (Togo) — CNSS)_
- **Employer payroll tax (taxe sur les salaires)** — 3% on gross salaries percent  _([Code Général des Impôts (Togo)](https://www.lloydsbanktrade.com/en/market-potential/togo/taxes))_
- **IRPP withholding (PAYE-equivalent)** — Employer withholds IRPP from salary monthly on the progressive scale  _(Code Général des Impôts (Togo) — IRPP, https://rivermate.com/guides/togo/taxes)_
- **Monthly remittance deadline** — By the 15th of the month following the payroll period  _(Code 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)) (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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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tg-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tg-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.