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.