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)
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.
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.