Gross and net salary
Estimate of net pay, income tax, CNSS and employer cost for a private-sector employee.
Net salary
1,534.101 TND
per month
| Gross salary | 2,000 TND |
| Employee CNSS contribution (9.18% + 0.5% = 9.68%) | − 193.6 TND |
| Annual taxable income | 19,676.8 TND |
| Income tax (per month) | − 264.1 TND |
| Solidarity contribution (per month) | − 8.199 TND |
| Net salary | 1,534.101 TND |
| Employer CNSS contribution (16.57% + 0.5% = 17.07%) | 341.4 TND |
| Minimum employer cost (salary + CNSS) | 2,341.4 TND |
Not in the minimum cost — depends on the company| Work accidents (0.4% to 4% depending on the activity) | + 8 TND – 80 TND |
| Vocational training tax (1% manufacturing, 2% other)to confirm | + 20 TND – 40 TND |
| FOPROLOS (1%)to confirm | + 20 TND |
| Estimated full employer costto confirm | 2,389.4 TND – 2,481.4 TND |
- Calculated on 12 equal months, without a 13th month or bonuses.
- CNSS rates: 9.18% employee and 16.57% employer (CNSS website), plus 0.5% each since 2025 (2025 Finance Law, art. 17). Not in the employer cost: work accidents (0.4% to 4% depending on the activity), training tax and FOPROLOS.
- Solidarity contribution: computed on the same taxable income as the income tax, so after professional expenses and family deductions (2018 Finance Law, art. 53) — 0.5% added to every bracket of the scale for salaries paid in 2026 (2026 Finance Law, art. 87); not due if that income, after family deductions only, is at most 5,000 TND a year (2020 Finance Law, art. 39).
- Not included: the deduction for a dependent parent (5% of net income, at most 450 TND per parent, under conditions — CIRPP art. 40-IV).
- The employer withholds the tax each month; the annual adjustment may change the amount slightly.
- The full cost is a range: the work-accident rate depends on the activity, and the training-tax and FOPROLOS rates are still to be confirmed in the texts.