Tunisia Payroll Guide
HR & Payroll in Tunisia
Good to know.
Local Currency: Tunisian dinars (TND)
Minimum Salary: For employees aged 18 and over is TND 554.736 for a 48-hour workweek and TND 470.251 for a 40-hour workweek. The corresponding hourly rates are TND 2.667 and TND 2.713, respectively.
Salary Calculation: gross to net.
Legal Working Hours: 40 hours or 48 hours weekly depending on the program.
Paid Leave: Employees with more than 5 years of service are entitled to at least 21 consecutive days of paid annual leave.
Employees with 1-5 years of service: 1 day of paid leave per month, plus 1 day for every 5 years of service, for a total of up to 18 days per year.
About Tunisia
Tunisia, one of the Maghreb states, is in the north of the African continent. The tourism sector is increasing thanks to the strategic geographical position of this country, its climatic diversity, and a dense and modern transport network crisscrossing the country and connecting cities and communes.
It is known to be the leading exporter of Africa in the manufacturing industry. The textile and agri-food sectors are accelerating growth and creating job opportunities. Tunisia holds other industrial bases (aeronautics, chemical) playing a determining role in the structural transformation of the Tunisian economy.
It is known to be the leading exporter from Africa in the manufacturing industry. The textile and agri-food sectors are accelerating growth and creating job opportunities. Tunisia also holds other industrial bases (aeronautics, chemicals), which play a determining role in the structural transformation of the Tunisian economy.
Are you looking to settle in Tunisia? Do you need help with payroll or human resources management? Our Tunisian payroll and HR experts will provide you with a fast and accurate service in full compliance with local legislation.
The Social Security System in Tunisia
As of 1 January 2025, the general social security contribution rate for employees is 9.68% of salary, while the general employer contribution rate is 17.07%. These figures include the additional 0.5% contribution payable by both employees and employers to finance the Unemployment Insurance Fund for Economic Reasons.Â
Employer contribution rates may vary depending on the company’s eligibility for specific exemptions or reduced rates, the applicable contribution scheme, and the nature of employment.Â
Administrative Organization
In Tunisia, the Ministry of Social Affairs is responsible for supervising 4 administrations which are below:
The National Social Security Fund (CNSS) which is responsible for old-age, disability, survivors, supplementary pension, death and unemployment insurance and provides family benefits. It serves the private sector.
The National Pension and Social Insurance Fund (CNRPS), which is in charge of the social coverage of civil servants and agents of the public sector. It serves the public sector.
The National Health Insurance Fund (CNAM) which manages health, maternity, industrial accident and occupational disease insurance. It serves both the private and public sectors.
OTE – The Office of Tunisians Abroad, in charge of receiving requests for services from Tunisian nationals abroad.
Social security contributions in Tunisia
As of 1 January 2025, social security contributions for employees under the general non-agricultural scheme include an additional 0.5% contribution payable by both employees and employers to finance the Unemployment Insurance Fund for Economic Reasons.Â
The standard employee contribution is therefore 9.68% of gross salary, while the standard employer contribution is 17.07%, excluding work accident and occupational disease contributions, which vary according to the company’s activity.Â
Contribution | Employee (9.68%)Â | Employer (17.47% – 21.07%)Â | Total |
|---|---|---|---|
| Old age, disability, survivors | 4,74% | 7,76% | 12,5% |
| Illness, maternity | 3,17% | 5,08% | 8,25% |
| Family Benefits | 0,89% | 2,21% | 3,10% |
| Employment injuries & occupational diseases | Â | 0.4% – 4% (1) | 0.4% – 4% |
| Social security for workers – State Special Fund | 0,38% | 1,52% | 1,90% |
Total | 9.68% | between 17.47 and 21.07% | Â |
Supplementary Pension ContributionsÂ
Some companies participating in the supplementary pension scheme may be subject to additional contributions of 6% of salary paid by the employer and 3% paid by the employee. These contributions apply only to establishments affiliated with the relevant supplementary pension scheme and are not part of the standard social security contribution rates.Â
Income Tax in Tunisia
Taxable income is calculated by taking the taxable net income and deducting from this amount a standard deduction for professional expenses, the share of which varies according to the type of income.
10% for salaries and wages with a ceiling fixed at 2.000 dinars per year.
25% for pensions and life annuities, this rate is raised to 80% for pensions and life annuities coming from abroad and transferred to Tunisia.
20% for property income and profits of non-commercial occupations in the absence of accounting.
Personal Income Tax in Tunisia
Residents are taxed on worldwide income. Non-residents are taxed only on income from Tunisian source. Income tax is calculated by applying a progressive tax rate schedule to taxable net income. The top income tax rate is 35 percent.
Employees pay two type of taxes PIT which is known as “Prélèvement sur les Impôts sur le Revenu” and CSS which stands for “Contribution Sociale de Solidarité”. Both are paid on a monthly basis. Both are taxes due on income taxes in Tunisia. PIT is used to raise revenue for the government. CSS is a social solidarity contribution that is used to fund social programs.
The PIT scale will be as follows:
| Brackets | Rate | Effective rate to upper edge |
|---|---|---|
| From 0 to 5,000 dinars | 0 | 0 |
| From 5,001 to 20,000 | 26 | 19.5 |
| From 20,001 to 30,000 | 28 | 22.33 |
| From 30,001 to 50,000 | 32 | 26.2 |
| Beyond 50,000 | 35 | – |
For 2026, the Social Solidarity Contribution (CSS) rate is 0.5% for individuals subject to the progressive personal income tax scale. Employees whose annual net income does not exceed TND 5,000 and who earn exclusively salaries, wages, pensions, or life annuities are exempt.Â
The 0.5% rate is extended through fiscal year 2026. From 1 January 2027, the rate is scheduled to return to 1%.Â
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Tunisia.
Our Payroll and HR services in Tunisia
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
Sources
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- https://taxsummaries.pwc.com/tunisia/individual/tax-administration
- https://taxsummaries.pwc.com/tunisia/corporate/tax-administration
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- https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
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- https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
- https://www.skuad.io/employer-of-record/tunisia
- https://nnroad.com/global-employment/employer-of-record-peo-tunisia/#:~:text=Paid%20Leave%20in%20Tunisia,after%20one%20year%20of%20employment.
- https://www.cleiss.fr/docs/regimes/regime_tunisie_independants.html
- https://www.globalexpansion.com/countrypedia/tunisia
- https://erf.org.eg/app/uploads/2022/09/1664287463_427_508089_pb93.pdf
- https://vacationtracker.io/leave-laws/africa/tunisia/#:~:text=In%20case%20of%20illness%20or,to%2015%20days%20extra%20leave.
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