Source-cited draft: payroll & social contributions for Tunisia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Every figure is drawn from this Tax Guide and cited to its source.
Employer social-security contribution
17.07% of gross salaryCNSS contribution rules; Loi de Finances 2025 (Finance Law 2025)View source ↗
Employee social-security contribution
9.68% of gross salaryCNSS contribution rules; Loi de Finances 2025 (Finance Law 2025)View source ↗
Work-accident / occupational-disease contribution
0.4% to 4% of gross salary, depending on sector (employer-borne)CNSS contribution rulesView source ↗
Unemployment Insurance Fund contribution
0.5% from employer and 0.5% from employee (within the totals above)Loi de Finances 2025 (Finance Law 2025)View source ↗
Contribution wage base
Gross salary including most benefits in cash and in kind; no general statutory ceilingCNSS contribution rules
Payroll income-tax withholding (retenue à la source)
Employers and employees contribute to the national social-security fund (CNSS) on gross salary, with employers carrying the larger share plus a sector-based work-accident levy. A new unemployment-fund contribution of 0.5% from each side applies from 1 January 2025.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Other Tunisia computations in the OpenAccountants Tax Library.
Employer withholds IRPP monthly on salary under the progressive scale after CNSS and professional-expense deductionsIRPP-IS Code (CIRPPIS) — withholding at sourceView source ↗
CNSS remittance frequency
Quarterly declaration and payment of social-security contributionsCNSS contribution rules
Withheld IRPP remittance
Withheld salary tax remitted to the DGI monthly with the employer's declarationIRPP-IS Code (CIRPPIS); Code des Droits et Procédures FiscauxView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.