Employment Law in Togo

Contracts

In Togo, employment contracts can be fixed-term or permanent, depending on the nature of the job and the agreement between the employer and employee. Permanent employment contracts typically include benefits such as health insurance, pension contributions, paid leave, and family allowances. Fixed-term employees are entitled to similar benefits as permanent employees, especially when their roles mirror those of permanent staff. 

Togo also has apprenticeship contracts, mainly for training, which are governed by the Labor Code. Employers participating in apprenticeship programs are expected to: 

• Formalize the apprenticeship agreement in writing, outlining the duration and training objectives.
• Provide apprentices with a monthly allowance in accordance with sectoral agreements.
• Ensure apprentices receive training in a safe and healthy work environment.
• Adhere to the standard 40-hour workweek and grant apprentices the same rest periods as regular employees.

Termination and notice periods

In Togo, labor laws generally require a written notice for termination, with periods varying based on the type of contract and employee category: one month for employees with less than one year of service, two months for those with one to five years, and three months for employees with more than five years of service. In most cases, terminated employees are entitled to a warning and a fair hearing. Just cause for a dismissal includes the following: 

• Theft
• Insubordination
• Habitual negligence of duty
• Lack of capability
• Prolonged illness
• Redundancy
• Serious misconduct 

Employees with at least one year of service are entitled to severance pay, calculated as a percentage of the employee's average annual salary, with rates increasing based on tenure. Employees who resign after one year of service may receive a prorated portion of the severance, depending on their total years of service.  

As your Employer of Record (EOR) in Togo, we can assist you in managing employee terminations by providing legal guidance and a personalized process to ensure compliance with labor laws and minimize legal risks.

Probation periods

In Togo, probation periods are defined by the Labor Code, typically set at thirty days for workers and employees, and up to one hundred and eighty days for managerial positions, with comparable durations in government employment, as stipulated in the Labor Code.

Working hours and overtime

In Togo, the standard working week is generally established at 40 hours, distributed over six days, with a legal maximum of approximately 6.67 hours per day and 40 hours per week. Employees are entitled to a rest period of not less than 30 minutes after five consecutive hours of work and at least one full day off per week, typically Sunday. 

Any work beyond the standard working time is considered overtime. Togolese labor law mandates that overtime must be compensated at rates varying based on the number of overtime hours and the day performed. Overtime is applicable for hours worked beyond 6.67 per day or 40 per week, and for work performed on rest days and public holidays.

Taxes

In Togo, withholding tax is known as Impôt sur le Revenu des Personnes Physiques (IRPP) and is deducted by employers before paying salaries to employees. Employers must deduct IRPP from employee salaries based on applicable income tax brackets and submit it to the tax authorities.

Employer payroll contributions

Togo's social security system requires employer contributions that are dependent on the total number of employees, and these contributions cover pensions, medical care, disability insurance, and gratuity payments. In addition, workers' compensation is financed by contributions from state governments, employers, and employees.