Payroll & social charges
Beyond gross salary, the employer bears the employer CNSS contribution and other levies (vocational training tax, FOPROLOS housing levy, work-accident insurance). The total employer cost is therefore significantly higher than the net salary paid. The exact percentage varies with the regime and the sector.
Declare employees to the CNSS, file quarterly declarations, pay contributions on time and issue payslips. Any delay exposes the employer to penalties. Payroll is one of the most frequently outsourced functions.
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Answer provided for general information by MGI BFC, audit and accounting firm registered with the Tunisian Order of Chartered Accountants. It is not advice tailored to a particular situation and may change with regulation. See the whole answers centre.