byAcontaAconta
FR

Nothing is made up, everything is sourced

Every rate in the simulator comes from an official text. The 13 texts used (706 pages) are archived in the repository, with a page-by-page transcription anyone can check.

Rules 2026.2 · checked on 4 November 2026View on GitHub
01

The library

Each original PDF alongside a word-for-word transcription.

Togo tax code 2025Office Togolais des Recettes (OTR) · 2025 · 361 p.Income tax on wages: art. 17 to 26, 72 to 74TranscriptionPDF
2026 finance law, OTR summaryOffice Togolais des Recettes (OTR) · 2026 · 24 p.Confirms 2026 brings no change to tax on wagesTranscriptionPDFscanned, read by OCR
2026 interprofessional collective agreementPartenaires sociaux, Direction générale du travail · 2026 · 76 p.Pay scale, seniority, overtime, allowancesTranscriptionPDFscanned, read by OCR
Social Security Code (law 2011-006)CNSS · 2011 · 43 p.CNSS base, minimum wage floor, no capTranscriptionPDFscanned, read by OCR
Decree 2012-038 on CNSS ratesJournal officiel de la République togolaise · 2012 · 1 p.4% employee, 17.5% employerTranscriptionPDF
Order 003/2012 on work-related risksMinistère du Travail (CNSS) · 2012 · 2 p.Surcharge on the employer rateTranscriptionPDF
Order 002/2012 applying the CodeMinistère du Travail (CNSS) · 2012 · 43 p.Penalties, other regimesTranscriptionPDF
Law 2021-022 on universal health insuranceAssemblée nationale (copie CNSS) · 2021 · 25 p.Legal basis for AMUTranscriptionPDF
Decree 2023-096 on AMU contributionsJournal officiel de la République togolaise · 2023 · 6 p.Base and rates: 5% and 5%TranscriptionPDF
Decree 2023-097 on AMU managementCNSS · 2023 · 3 p.CNSS for the private sector, INAM for the public sectorTranscriptionPDFscanned, read by OCR
Labour Code (law 2021-012)Journal officiel de la République togolaise · 2021 · 58 p.Pay, minimum wage, permitted deductions, 40-hour weekTranscriptionPDF
Order 3790 on the minimum wageMinistère de la Fonction publique, du Travail et du Dialogue social · 2022 · 1 p.52,500 F a month since 2023TranscriptionPDF
02

What was checked, and where

Each line links to the exact page of the text.

RuleValueText
Minimum wage52,500 F a month, 302.89 F an hourOrder 3790 on the minimum wage, art. 1, p. 1
Working week40 h a weekLabour Code (law 2021-012), art. 180, p. 29
CNSS rates4% employee, 17.5% employerDecree 2012-038 on CNSS rates, art. 1 à 3, p. 1
CNSS basetotal gross pay, minimum wage floor, no capSocial Security Code (law 2011-006), art. 12, p. 4
AMU rates5% employee, 5% employerDecree 2023-096 on AMU contributions, art. 12 et 29, p. 4
Deductions before taxcontributions, 28% up to 10 M, voluntary pension, life insuranceTogo tax code 2025, art. 26, p. 25
Dependants10,000 F per person per month, up to 6Togo tax code 2025, art. 72 et 73, p. 40
Income tax brackets0% to 35%, annual bracketsTogo tax code 2025, art. 74, p. 41
Overtime+20%, +40%, +65%, +100%2026 interprofessional collective agreement, art. 36, p. 35
Seniority bonus2% at 2 years, then +1 point a year, up to 35%2026 interprofessional collective agreement, art. 40, p. 39
Pay scaleE1 52,500 F to C4 246,500 F2026 interprofessional collective agreement, annexe II, p. 72
03

Limitations, stated plainly

Open questions

These points of law are open to interpretation. The simulator’s reading is stated.

  • Seniority bonus (CCIT 2026, art. 40): "1% per year of presence from the fourth year" is open to two readings. The simulator adds one point a year (3% at 4 years); the other reading gives a rate equal to the number of years (4% at 4 years).
  • AMU base: decree 2023-096 (art. 9) lists the base salary and taxable bonuses and allowances, not benefits in kind, which the Social Security Code (art. 12) includes for the CNSS. The simulator leaves benefits in kind out of the AMU.
  • Apprentices: the tax code (art. 23-4) exempts their wages from income tax. The simulator still applies CNSS and AMU contributions, since no text exempts them.

Not covered yet

Everything else is covered for private-sector employees under the general regime.

  • Civil servants (CRT, INAM), the self-employed (21.5%) and informal workers (19.5%): separate schemes, not covered yet.
  • End-of-contract payments: retirement payments taxed on half their amount (CGI art. 21), severance pay partly taxed (art. 22).
  • Mortgage interest on the main home and maintenance payments (CGI art. 26, items 5 to 7): rare on a payslip, not covered yet.
  • Payroll tax: there is none in the 2025 tax code, so none is applied.
  • Tax credit of 120,000 F a year for hiring a person with a disability (2026 finance law): it reduces the company's tax, not the payslip.
Has a rule changed, or is one wrong?Report it with the source (link, article, date). Rules are stored as data, so fixes are quick.

Contact us

A question, a rule that looks wrong, an idea? We read every message and reply by email.