Togo Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN TOGO. 1. THE TOTAL IS 31,5%, NOT 21,5%, AND THE CAISSE'S OWN RATE PAGE STILL SAYS 21,5%. The three classic branches come to 21,5% (17,5% employer, 4% worker). Since January 2024 the compulsory Assurance Maladie Universelle adds a further 10 points (at least 5% employer, at most 5% worker) under loi n° 2021-022 and decret n° 2023-096/PR. The CNSS publishes the AMU rate on its AMU pages but has not folded it into the "Cotisations sociales" page, which still opens "Le taux de cotisation sociale est de 21,5%". Two of the caisse's own pages therefore disagree, and at least one widely used foreign contribution table stated effective 1 January 2026 omits the AMU rate entirely, describing health cover only as a Labour Code requirement with jointly shared premiums. Take 31,5%. 2. THE AMU MORE THAN DOUBLES THE EMPLOYEE DEDUCTION. Before 2024 the worker's entire deduction was 4% for pensions. It is now up to 9%. An engine missing the AMU overstates net pay by 5% of gross for every employee. 3. THE AMU EMPLOYER SHARE IS A MINIMUM, NOT A HALF. The instrument fixes 10% with "la moitie du taux de cotisations au moins a la charge de l'employeur". The employer's 5% is a floor and the worker's 5% is a ceiling; an agreement may move more onto the employer but never onto the worker. Model the worker's side as capped at 5%. 4. THERE IS NO CONTRIBUTION CEILING ANYWHERE IN TOGO. Neither the three CNSS branches nor the AMU is capped. The only limit is a floor: the monthly remuneration used as the base may not be less than the SMIG. Engines ported from Cote d'Ivoire, Senegal, Cameroon or Burkina Faso will carry a plafond that does not exist and will under-collect on high earners across all four branches at once. 5. OCCUPATIONAL RISK IS A SINGLE FLAT 2%, NOT A BAND. Togo does not grade it by activity. Every other WAEMU/CEMAC state in this group except Burkina Faso does. Do not look for a class table. 6. THE PENSION SPLIT IS THREE-TO-ONE IN THE EMPLOYER'S DIRECTION. 12,5% employer against 4% worker on a 16,5% branch. Never model it as even, and never carry a neighbour's split across. 7. THE FREE ZONE IS NOT EXEMPT. The CNSS states expressly that employers in the zone sous-douanes AND the zone franche are subject to contributions on all branches. Free-zone status in Togo carries tax advantages, not social-security ones. 8. THE AMU HAS A THREE-MONTH WAITING PERIOD BUT NO CONTRIBUTION HOLIDAY. Contributions are precompted from the first pay; entitlement begins only after three months from registration and only while contributions are up to date. Do not model the contribution as starting when cover starts. 9. THE AMU DOES NOT COVER OCCUPATIONAL INJURY. Work accidents and occupational diseases are expressly excluded from the AMU basket and remain with the occupational-risks branch. The two branches do not overlap and neither can be netted against the other. 10. CIPRES DOES NOT SET THESE RATES. Togo's CNSS is a CIPRES member; CIPRES harmonises supervision, not rates. Togo's structure - uncapped, flat occupational risk, three-to-one pension split, plus a 10-point health branch - is unlike every neighbour despite the shared currency. SUB-NATIONAL VARIATION: none. Rates are national and uniform, including across the customs and free zones. The only differentiation is by CATEGORY OF INSURED - salaried worker 21,5% split 17,5/4; independent worker 21,5% wholly self-borne; informal-economy worker 19,5% wholly self-borne with no occupational-risks branch - never by region. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE SMIG FLOOR AMOUNT - floor_monthly is omitted rather than filled. The rule (base not less than the SMIG) is served in every branch's base text, but the SMIG is fixed by a separate instrument that I did not reach, and freezing a figure into the contribution record would misrepresent a moving parameter. ANY AMU EMPLOYER SHARE ABOVE 5% - not modelled. The statutory minimum of half is served as the default. Where a collective agreement or employer policy raises the employer's share, that is a per-employer value; the only hard national constraint is that the worker's share cannot exceed 5%. TAX DEDUCTIBILITY - the tax_deductible flag is omitted throughout. I did not reach the Togolese tax-code provisions on whether the worker's 4% pension and up-to-5% AMU shares reduce the salary-tax base. INDEPENDENT AND INFORMAL-ECONOMY RATES - stated in the scheme notes for contrast but not served as branches. This record covers the ordinary private-sector employee. SOURCING CAVEATS: Every rate here is read verbatim from the CNSS's own pages - the three classic branches from the "Cotisations sociales" employer page, the AMU from the CNSS's own Conditions generales de l'AMU, which is dated as updated 5 December 2023 and names its instruments. I did NOT open decret n° 2023-096/PR itself; its number, title and the 10% rate with the employer's at-least-half rule come from the CNSS's statement of it, and the decret PDF on the CNSS site refused direct retrieval. I likewise did not open loi n° 2011-006 or loi n° 2021-022 - articles 17(1) and 21 of the former are quoted as the CNSS quotes them, and the latter is cited as the CNSS cites it. The decret fixing the three classic branch rates is not identified by number anywhere on the CNSS site, which states only that "Les taux de cotisations sociales sont fixes par decret"; effective_from is therefore set to January 2024, the date the AMU took effect and the last date on which the overall position changed. Because the caisse's own two pages are mutually inconsistent on the headline total, re-verify both at each cycle and treat any single-page reading as incomplete.

Get it programmatically

curl https://afriref.dev/v1/tg/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/tg/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tg/social-contributions

Other Togo series: Policy Rate (BCEAO taux minimum de soumission) · Value Added Tax (Taxe sur la Valeur Ajoutee - TVA) · VAT registration threshold · Minimum Wage (SMIG - Salaire Minimum Interprofessionnel Garanti) · Public Holidays · inflation rate (CPI) · Corporate Income Tax (Impot sur les Societes - IS) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · income tax rates

The same figure elsewhere: Tunisia · Uganda · Zambia · Algeria · Angola · all 34