Employment Cost Calculator for Tunisia
Calculate your complete hiring costs for Tunisia employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security (CNSS) | 16.57% (Employer), 9.18% (Employee) | Gross Salary |
| FOPROLOS (Housing Fund) | 1% | Gross Salary |
| Professional Training Tax | 1% (manufacturing industries), 2% (other sectors) | Gross Salary |
| Work Accident Insurance | Varies (e.g., 0.5% - 4%) | Gross Salary |
Filing & Compliance
- Monthly Declarations (Déclaration Mensuelle des Salaires - DMS): Due by the 28th of the following month.
- Monthly Payments: Withheld Personal Income Tax (PIT) and social security contributions due by the 28th of the following month.
- Annual Summary Declaration: Due by April 30th of the following year.
Income Tax Brackets
| Income Range (TND) | Tax Rate |
|---|---|
| 0 to 5,000 | 0% |
| 5,000.01 to 20,000 | 26% |
| 20,000.01 to 30,000 | 28% |
| 50,000.01 and Above | 35% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security (CNSS) | 9.18% | No specific cap mentioned |
| Professional Expenses | 10% | TND 2,000 |
| Social Solidarity Contribution | 0.5% | No specific cap mentioned |
Personal Allowances
- Mandatory social security contributions are deductible from gross income to arrive at taxable income.
- Deduction for professional expenses is typically 10% of gross salary, capped at TND 2,000.
- Family allowances may be granted based on marital status and number of dependent children.
