The establishment
of Universal Health Insurance in the Togolese Republic, as per Law No. 2021-022
of October 2021, ensures access to healthcare for all residents. Effective
January 1, 2024, Decree No. 2023-096/PR sets the rates and methods for
collecting contributions to the Compulsory Universal Health Insurance Scheme.
According to Article
12 of the decree, salaried workers' contribution rate is 10% of their
monthly remuneration, with at least 50% payable by the employer and the
remainder by the employee.
Notably, Article
26 of the General Tax Code permits deductions from gross taxable income,
including employee contributions to social and health insurance. The employee
contributions to Social Security (CNSS) as well as to the Universal Health
Insurance (AMU) are deemed deductible from gross income.
For more
information regarding Universal Health Insurance, please refer to a previous post
with heading – The National Social Security Fund (CNSS) will roll out
Universal Health Insurance from 1 January 2024.