Foreign employees must obtain a work permit and residence visa before working in Togo. Employers must sponsor the application and demonstrate compliance with labour market regulations.

• Employers must register with the Togolese tax authority and social security institutions.
• Payroll is typically processed monthly. Employers must:
  
  • Withhold PAYE income tax
  • Deduct employee social security contributions
  • Pay employer contributions
  • Submit payroll declarations
• Social Security Contributions (approximate):
  
  • Employer: ~17.5%
  • Employee: ~4%

• Contracts may be fixed-term or indefinite. Written contracts are standard.
• Probation Period: Typically 3 to 6 months.
• Working Hours: Standard workweek: 40 hours
• Termination: Termination requires notice or payment in lieu.
• Severance: Employees are entitled to severance depending on length of service.

• Annual Leave: Minimum 30 days of paid leave per year.
• Sick Leave: Paid sick leave subject to certification.
• Maternity Leave: 14 weeks paid leave.
• Public Holidays: Around 12–15 national holidays.
• Social security provides pension and family benefits.

• Tax Residency: Individuals spending more than 183 days in Togo are typically considered tax residents.
• Tax Year: January 1 – December 31.
• Togo applies a progressive personal income tax system with rates up to 35%.