Good to know
Local Currency: Tunisian Dinar (TND)
Minimum Salary: 459.264 Tunisian dinars (TND) per month, or 2.06 TND per hour for a 48-hour working week. For a 40-hour working week, the minimum wage is 2.11 TND per hour. (Employees in Tunisia can either be paid once a week or once a month.)
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 as well as 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 jobs. Tunisia holds other industrial bases (aeronautics, chemical) playing 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.
Ready to Benefit from Tunisian HR & Payroll Experts?
The Social Security System in Tunisia
Tunisia’s social security system is a contributory system. which means that workers and employers contribute to the system through payroll deductions. Tunisian social protection covers employees against all risks old age, disability, survivorship, sickness, family allowances and unemployment.
Employers are required to join the National Social Security Fund (CNSS) and declare the employees they employ within one month from the date of engagement.
The social security system in Tunisia plays a crucial role within the country’s social safety net, offering financial assistances to workers and their families during challenging circumstances. Additionally, the system services a means of income for retirees and individuals with disabilities.
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 contributions in Tunisia
The social security rate in Tunisia in 2023 is 25.75%. This is the total contribution rate for both employees and employers. The contribution rate for employees is 9.18%, and the contribution rate for employers is 16.57%.
Contributions as of January 1, 2023 |
||||
| Contribution | Employee (9.18%) | Employer (16.97%-20.57%) | 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 | – | Between 0.4 and 4% (1) | Between 0.4 and 4% | |
| Social security for workers – State Special Fund | 0.38% | 1.52% | 1.90% | |
| Total | 9.18% | between 16.97 and 20.57% | – | |
- Some companies must also make a contribution to a supplementary pension fund equal to 6% of the employee’s salary.
- Employees of some companies must also make a contribution to a supplementary pension fund equal to 3% of salary.
- The compulsory contribution for employment injuries and occupational diseases is payable solely by the employer; it varies between 0.4% and 4% depending on the sector of activity.
- Please note that the social security contributions indicated above do not necessarily reflect the actual employment costs. These may differ depending on the employment contract and due to other factors (e.g. 13th and 14th salary, health insurance allowances, accrual for severance pay, etc.).
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 and 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:
Personal Income Tax Scale |
||||
| Brackets | Rate | Rate at the top of the bracket | ||
| From 0 to 5,000 dinars dinars | 0% | 0% | ||
| From 5,001 to 20,000 | 26% | 19,50% | ||
| From 20,001 to 30,000 | 28% | 22,33% | ||
| From 30,001 to 50,000 | 32% | 26,20% | ||
| Beyond 50,000 dinars | 35% | – | ||
The CSS rate is 1% for individuals whose annual net income does not exceed TND 5,000, and 2% for individuals whose annual net income exceeds TND 5,000
Tunisian non-resident employees are subject to a flat tax rate of 20 percent on their gross income.
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
HR & Payroll in Tunisia
HR & Payroll in Tunisia
Good to know
Local Currency: Tunisian Dinar (TND)
Minimum Salary: 459.264 Tunisian dinars (TND) per month, or 2.06 TND per hour for a 48-hour working week. For a 40-hour working week, the minimum wage is 2.11 TND per hour.
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. National and religious holidays are not included.
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.
Ready to Benefit from Tunisian HR & Payroll Experts?
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.
Social Security System in Tunisia
Tunisia’s social security system is a contributory system. which means that workers and employers contribute to the system through payroll deductions. Tunisian social protection covers employees against all risks old age, disability, survivorship, sickness, family allowances and unemployment.
Employers are required to join the National Social Security Fund (CNSS) and declare the employees they employ within one month from the date of engagement.
The social security system in Tunisia plays a crucial role within the country’s social safety net, offering financial assistances to workers and their families during challenging circumstances. Additionally, the system services a means of income for retirees and individuals with disabilities.
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 Contributions in Tunisia
The social security rate in Tunisia in 2023 is 25.75%. This is the total contribution rate for both employees and employers. The contribution rate for employees is 9.18%, and the contribution rate for employers is 16.57%.
Contributions as of January 1, 2023 |
||||
| Contribution | Employee (9.18%) | Employer (16.97% – 20.57%) | 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 | – | Between 0,4 and 4% (1) | Between 0,4 and 4% | |
| Social security for workers – State Special Fund | 0,38% | 1,52% | 1,90% | |
| Total | 9.18 % | between 16.97 and 20.57 % | 9% | |
Some companies must also make a contribution to a supplementary pension fund equal to 6% of the employee’s salary.
Employees of some companies must also make a contribution to a supplementary pension fund equal to 3% of salary.
(1) The compulsory contribution for employment injuries and occupational diseases is payable solely by the employer; it varies between 0.4% and 4% depending on the sector of activity.
Taxes 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 Scale
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 and 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:
Personal Income Tax Scale |
||||
| Brackets | Rate | Rate at the top of the bracket | ||
| From 0 to 5,000 dinars | 0% | 0% | ||
| From 5,001 to 20,000 | 26% | 19,50% | ||
| From 20,001 to 30,000 | 28% | 22,33% | ||
| From 30,001 to 50,000 | 32% | 26,20% | ||
| Beyond 50,000 | 35% | – | ||
The CSS rate is 1% for individuals whose annual net income does not exceed TND 5,000, and 2% for individuals whose annual net income exceeds TND 5,000
Tunisian non-resident employees are subject to a flat tax rate of 20 percent on their gross income.
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
Good to know
Local Currency: Tunisian dinars (TND)
Minimum Salary: 459.264 Tunisian dinars (TND) per month, or 2.06 TND per hour for a 48-hour working week. For a 40-hour working week, the minimum wage is 2.11 TND per hour.
(Employees in Tunisia can either be paid once a week or once a month.)
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.
Ready to Benefit from Tunisian HR & Payroll Experts?
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
Tunisia’s social security system is a contributory system. which means that workers and employers contribute to the system through payroll deductions. Tunisian social protection covers employees against all risks old age, disability, survivorship, sickness, family allowances and unemployment.
Employers are required to join the National Social Security Fund (CNSS) and declare the employees they employ within one month from the date of engagement.
The social security system in Tunisia plays a crucial role within the country’s social safety net, offering financial assistances to workers and their families during challenging circumstances. Additionally, the system services a means of income for retirees and individuals with disabilities.
Administrative Organisation
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
The social security rate in Tunisia in 2023 is 25.75%. This is the total contribution rate for both employees and employers. The contribution rate for employees is 9.18%, and the contribution rate for employers is 16.57%.
Contributions as of January 1, 2023 |
||||
| Contribution | Employee (9.18%) | Employer (16.97% -20.57%) | ||
| Old age, disability, survivors | 4,74% | 7,76% | ||
| Illness, maternity | 3,17% | 5,08% | ||
| Family Benefits | 0,89% | 2,21% | ||
| Employment injuries & occupational diseases | – | Between 0,4 and 4% | ||
| Social security for workers – State Special Fund | 0,38% | 1,52% | ||
| Total | 9.18% | between 16.97 and 20.57% | ||
Some companies must also make a contribution to a supplementary pension fund equal to 6% of the employee’s salary.
Employees of some companies must also make a contribution to a supplementary pension fund equal to 3% of salary.
(1) The compulsory contribution for employment injuries and occupational diseases is payable solely by the employer; it varies between 0.4% and 4% depending on the sector of activity.
Income Taxes 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:
Personal Income Tax Scale |
||||
| Brackets | Rate | Rate at the top of the bracket | ||
| From 0 to 5,000 dinars | 0% | 0% | ||
| From 5,001 to 20,000 | 26% | 19,50% | ||
| From 20,001 to 30,000 | 28% | 22,33% | ||
| From 30,001 to 50,000 | 32% | 26,20% | ||
| Beyond 50,000 | 35% | – | ||
The CSS rate is 1% for individuals whose annual net income does not exceed TND 5,000, and 2% for individuals whose annual net income exceeds TND 5,000
Tunisian non-resident employees are subject to a flat tax rate of 20 percent on their gross income.
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