Togo: Operating a Business

Setting Up a Company

Limited Liability Company (LLC/SARL): Number of partners: minimum one shareholder and one director, which may be of any nationality and not be resident in the country
Capital (max/min): XOF 1 million
Shareholders and liability: liability is limited to the shares
Public Limited Company (PLC): Number of partners: minimum one shareholder and one director, of any nationality. If the company has more than three shareholders, a board of directors must be appointed (with minimum three directors)
Capital (max/min): XOF 10 million
Shareholders and liability: liability is limited to the extent of the shareholders contributions
Limited Partnership (Société en Commandite Simple - SCS): Number of partners: minimum one with limited liability and one with unlimited liability
Capital (max/min): no minimum capital required
Shareholders and liability: limited partners who do not participate in management have limited liability. However, general partners or managing partners have joint and unlimited liability
General Partnership (SNC): Number of partners: minimum two
Capital (max/min): no minimum capital required
Shareholders and liability: partners have joint and unlimited liability

Setting Up a Company	Togo	Sub-Saharan Africa
Procedures (number)	3.0	7.5
Time (days)	2.5	21.3

Source: Doing Business.

Business Setup Procedures: Consult Doing Business Website, to know about procedures to start a Business in Togo.

	2018	2019	2020
Labour Force	2,728,772	2,804,487	2,817,026

Source: International Labour Organization, ILOSTAT database

Source: International Labour Organization, ILOSTAT database

Legal Weekly Duration: The legal employment’s duration is forty hours per week.
A rest day per week is mandatory (generally on Sunday), and it has to consist of at least 24 consecutive hours.
The hours of work between the 41st and 48th hour/week are paid with a 20% increase, those between the 48th hour/week with a 40% increase (art. 32 of the Collective Inter-Professional Convention of 2011).
Retirement Age: Age 60 (55 if prematurely aged or in the case of early pension) with at least 15 years of coverage.
Working Contracts: According to art. 36 of the Labour Code of 2006, working contracts can be either in writing or oral.
Determined time contracts must be in written, as well as working contracts for foreigners.

Minimum Wage: In 2019, the minimum wage was 35,000 XOF according to the ILO (latest data available).
Average Wage: Salaries in Togo differ drastically between different jobs. Visit VotreSalaire.org to consult the average wages for the type of profession (in French).
Social Contributions: Social Security Contributions Paid By Employers: 17.5%
Social Security Contributions Paid By Employees: 4%

Social Dialogue and Involvement of Social Partners: Title II of the Togolese Labour Code of 2006 (art. 6-17) stipulates that workers have the freedom to form and join unions. Unions can sign collective agreements and workers have the freedom to strike (art. 39 of the constitution).
According to Freedom House, the Togolese government generally protects union rights, except for the export-processing zone, where unions have fewer legal protections.
Labour Unions: National Union of Independent Unions (Union Nationale des Syndicats Indépendants du Togo - UNSIT)
Confederation of the Workers' Unions of Togo (Confédération syndicale des travailleurs du Togo - CSTT)
Unionisation Rate: No reliable figures are available.
Labour Regulation Bodies: Ministry of Labour

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