Independent Social Security Regime in Tunisia to Undergo Adjustments in 2024
Starting from the third quarter of 2024, the independent social security regime in Tunisia, managed by the National Social Security Fund (Cnss), will undergo adjustments in the amounts of contributions.
According to the Hanen Ganaouba accounting firm, the social security contribution rate is set at 14.71%, and the contribution varies depending on the income class, defined by a multiplier coefficient applied to the Guaranteed Interprofessional Minimum Wage (Smig).
Here is a detailed explanation of the new scale:
Independent workers will be divided into different classes, each characterized by a multiplier coefficient of the Smig. The first class, with a coefficient of 1, will have a revenue base of 1,417,800 dinars. For this class, the quarterly contribution amount will be 208,558 dinars. In other words, this is the minimum amount to be paid to benefit from social coverage.
As the coefficient increases, the revenue base and contribution amount also increase. For example, the second class, with a coefficient of 1.5, has a revenue base of 2,126,700 dinars and a quarterly contribution of 312,838 dinars. For a coefficient of 2, the contribution rises to 417,117 dinars.
The higher the class, the more significant the contribution becomes.
For the fifth class, with a coefficient of 3, the revenue base is 4,253,400 dinars, resulting in a quarterly contribution of 625,675 dinars. For the sixth class, with a coefficient of 4, the contribution rises to 834,234 dinars for a revenue base of 5,671,200 dinars.
The highest coefficients go up to 18. For example, for a coefficient of 12, the revenue base reaches 17,013,600 dinars, and the quarterly contribution climbs to 2,502,701 dinars. At the top of the scale, the class with a coefficient of 18 has a revenue base of 25,520,400 dinars, and the contribution amount reaches 3,754,051 dinars.
This classification allows independent workers to contribute according to their income, offering flexibility while ensuring social protection.
The rates and amounts established by the Cnss are designed to balance the contribution effort with the income level of independent workers, thereby guaranteeing adapted social coverage for each situation.
