How your pay is calculated
Gross pay is neither what you take home nor what you cost your employer. This page follows every franc from your employer’s pocket to your bank account, using the figures from your simulation.
Where the money goes
Each bar starts where the previous one ends: what the employer spends, then what gets taken out along the way.
Employer contributions. Paid by the employer on top of gross pay: pension, family benefits, workplace injury, health.
Your contributions. Withheld from your gross for your pension (CNSS) and your health (AMU).
Tax. Withheld at source each month and paid to the OTR.
For every 100 F the employer spends
- You74 F224,837 F
- Your contributions7 F22,500 F
- Employer contributions18 F56,250 F
- Income tax1 F2,663 F
Three figures not to confuse
Everything your employer pays you for the month: base salary, bonuses, overtime and benefits in kind. It’s the figure in your contract, and the basis for contributions.
What lands in your account: gross pay minus your contributions and tax, minus benefits already received in kind and any advances, plus reimbursed expenses.
Gross pay plus employer contributions (CNSS and AMU) and reimbursed expenses. It’s what your job really costs, worth bearing in mind when you negotiate.
Social contributions
They fund your pension, family benefits, workplace injury cover and health insurance. They’re calculated on gross pay, never below the minimum wage, with no cap.
| Contribution | What it pays for | You | Employer |
|---|---|---|---|
| CNSS, pension (employee share)Decree 2012-038 on CNSS rates, art. 1 à 3, p. 1 | Your future retirement pension | 10,000 F4% | · |
| CNSS, family and maternity benefitsDecree 2012-038 on CNSS rates, art. 1 à 3, p. 1 | Family allowances and maternity leave | · | 7,500 F3% |
| CNSS, occupational risksDecree 2012-038 on CNSS rates, art. 1 à 3, p. 1 | Work accidents and occupational illness | · | 5,000 F2% |
| CNSS, pension (employer share)Decree 2012-038 on CNSS rates, art. 1 à 3, p. 1 | Your future retirement pension | · | 31,250 F12.5% |
| Universal health insurance (AMU)Decree 2023-096 on AMU contributions, art. 12 et 29, p. 4 | Your health care | 12,500 F5% | 12,500 F5% |
| Total | 22,500 F | 56,250 F | |
Income tax, step by step
IRPP is calculated on a yearly basis, and your employer withholds one twelfth of it each month. The rates are progressive: each rate applies only to the slice of income that falls within its bracket.
- Annual taxable income3,000,000 FMonthly taxable pay × 12, including benefits in kind
- CNSS and AMU contributions− 270,000 FDeducted first
- 28% standard deduction− 764,400 FFor work expenses, on income up to 10,000,000 F
- Dependants (0 person)− 0 F10,000 F per person per month, up to 6
- Net taxable income1,965,000 FRounded down to the nearest thousand
- Tax for the year31,950 FTax brackets, rounded down to the nearest 10
Bracket by bracket
| Annual bracket | Rate | Your income in it | Tax |
|---|---|---|---|
| 0 to 900,000 | 0% | 900,000 | · |
| 900,000 to 3,000,000 | 3% | 1,065,000 | 31,950 |
| 3,000,000 to 6,000,000 | 10% | · | · |
| 6,000,000 to 9,000,000 | 15% | · | · |
| 9,000,000 to 12,000,000 | 20% | · | · |
| 12,000,000 to 15,000,000 | 25% | · | · |
| 15,000,000 to 20,000,000 | 30% | · | · |
| over 20,000,000 | 35% | · | · |
| Tax for the month | 2,663 F | ||
The rules that apply
The key figures, each with its source.
a week; the hourly rate is the monthly salary divided by 173.33 h
Labour Code (law 2021-012), art. 180, p. 29daytime overtime, from the 41st to the 48th hour, then beyond; +65% to +100% at night and on public holidays
2026 interprofessional collective agreement, art. 36, p. 35seniority bonus: 2% at two years, 9% at ten years, on the category minimum
2026 interprofessional collective agreement, art. 40, p. 39standard deduction for work expenses before tax, on income up to 10 M a year
Togo tax code 2025, art. 26, p. 25less taxable income per dependant per month, up to six
Togo tax code 2025, art. 72 et 73, p. 40