Tunisia – Payroll Parameter Changes 1 January 2025
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Minimum Wage
There is significant progress over a short period. In 2024, workers will benefit from a first increase of 7%, applicable retroactively from May 1, 2024.
In 2025, a further rise of 7.5% will be introduced starting January 1.
The Guaranteed Interprofessional Minimum Wage, which affects hundreds of thousands of Tunisian workers, will vary based on hourly regimes.
For those working 48 hours a week, the base salary will increase from 428.896 TND currently to 458.916 TND in 2024, before reaching 493.337 TND in 2025.
In 2024, the base salary for a 40-hour regime will rise from 360.692 TND to 385.940 TND, and then to 414.886 TND the following year.
These increases do not include bonuses and other allowances, such as the temporary supplementary allowance, currently estimated at around 30 TND. If this remains unchanged,
Agricultural worker’s Minimum Salary is changed from TND 18.904 to TND 20.318 effective from January 1, 2025.
Tax Rate
| Salary From | Salary to | 2024 Rate | 2025 Rate |
|---|---|---|---|
| 0 | 5,000 | 0% | 0% |
| 5,001 | 10,000 | 26% | 15% |
| 10,001 | 20,000 | 26% | 25% |
| 20,001 | 30,000 | 28% | 30% |
| 30,001 | 40,000 | 32% | 33% |
| 40,001 | 50,000 | 32% | 36% |
| 50,001 | 70,000 | 35% | 38% |
| 70,001 | 999,999,999,999,999 | 35% | 40% |
Social Security Rate
| Social Security | 2024 Rate | 2025 Rate |
|---|---|---|
| Employee contribution | 16.57% | 17.07% |
| Employer contribution | 9.18% | 9.68% |
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
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