---
name: tn-payroll-social
description: "Source-cited draft: payroll & social contributions for Tunisia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tn-payroll-social"
  jurisdiction: "TN"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Tunisia Payroll & Social Contributions

## Social security (CNSS) and payroll — 2025

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.

- **Employer social-security contribution** — 17.07% of gross salary % (Reduced to 16.57% for industrial wholly-exporting companies; includes the 0.5% unemployment-fund share)  _([CNSS contribution rules; Loi de Finances 2025 (Finance Law 2025)](https://taxsummaries.pwc.com/tunisia/corporate/other-taxes))_
- **Employee social-security contribution** — 9.68% of gross salary % (Includes the 0.5% unemployment-fund share)  _([CNSS contribution rules; Loi de Finances 2025 (Finance Law 2025)](https://taxsummaries.pwc.com/tunisia/corporate/other-taxes))_
- **Work-accident / occupational-disease contribution** — 0.4% to 4% of gross salary, depending on sector (employer-borne) %  _([CNSS contribution rules](https://taxsummaries.pwc.com/tunisia/corporate/other-taxes))_
- **Unemployment Insurance Fund contribution** — 0.5% from employer and 0.5% from employee (within the totals above) %  _([Loi de Finances 2025 (Finance Law 2025)](https://taxsummaries.pwc.com/tunisia/corporate/other-taxes))_
- **Contribution wage base** — Gross salary including most benefits in cash and in kind; no general statutory ceiling (approx — confirm any sector caps)  _(CNSS 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 deductions  _([IRPP-IS Code (CIRPPIS) — withholding at source](https://taxsummaries.pwc.com/tunisia/individual/tax-administration))_
- **CNSS remittance frequency** — Quarterly declaration and payment of social-security contributions (approx — confirm; some employers report monthly)  _(CNSS contribution rules)_
- **Withheld IRPP remittance** — Withheld salary tax remitted to the DGI monthly with the employer's declaration  _([IRPP-IS Code (CIRPPIS); Code des Droits et Procédures Fiscaux](https://taxsummaries.pwc.com/tunisia/individual/tax-administration))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tn-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tn-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.