Tunisia 2026-2028 Salary Increases: JORT Decrees Explained

Tunisia 2026-2028 Salary Increases: What Companies Must Really Anticipate

5% general increase, new minimum wage, retroactive adjustments and HR, payroll & social compliance impacts

Published May 7, 2026 – Social Law & Payroll Team, Luca Pacioli Tunisia – Collaborating Firm of Andersen Global

Two landmark decrees

The Tunisian government has published in the Official Journal of the Republic of Tunisia (JORT) two decrees reshaping remuneration for non-agricultural sectors under the Labour Code:

These measures aim to preserve purchasing power but create immediate operational, financial and social obligations for employers, with retroactive effect to January 1, 2026.

I. Decree No. 68/2026: a 5% yearly general increase (compound effect)

Scope

• Non-agricultural sectors subject to the Labour Code.

• Activities covered by a sectoral collective bargaining agreement.

• Affected items: base salary, transport allowance, attendance allowance.

Timeline & mechanism

Compound mechanism – total increase over three years exceeds 15% of the 2025 salary.

Example: 1,000 TND contractual salary in 2025

Employees already above minimum are also covered (Article 3)

Contrary to common misinterpretation, the 5% increase does not apply only to minimum-wage earners. Employers must also grant it to employees earning above the sectoral grid minimum, unless an exclusion applies.

Exceptions (Article 4)

An employer may be exempt if it already granted, during the same year, general increases (excluding promotions or seniority) of at least 5%. This exemption must be documented and traceable.

II. Decree No. 67/2026: the new SMIG 2026-2028

The minimum wage is gradually increased. Amounts below include the temporary additional allowance for non-agricultural sectors.

Monthly SMIG – 48h/week

Monthly SMIG – 40h/week

Hourly SMIG – 48h

Hourly SMIG – 40h

Special provisions

• Piecework, task or performance-based employees: employer must top up to at least the applicable hourly SMIG.

• Under-18 workers: salary ≥ 85% of adult SMIG.

• Pension impact: CNSS retirement benefits are revalued accordingly.

III. Technical implementation difficulty: retroactive Q1 2026 adjustments

Critical point not clarified by the decrees – potential source of disputes and interpretation gaps.

The increases apply retroactively to January 1, 2026. However, many employees did not work the full first quarter (mid-year hires, unpaid leave, suspension, departures before correction, part-time, etc.).

The key question for every payroll manager:

Should the new contractual minimum wage be applied fully month by month, or pro-rated based on actual working time?

Two approaches compete in practice:

Operational consequences

• Month-by-month retroactive pay calculation.

• Payroll software updates (attendance history, pro-rata rules).

• Corrective payslips.

• Amended CNSS and income tax declarations.

• Accounting provisions.

In the absence of an official implementing circular, companies must document their chosen method to defend themselves during labour inspection or labour court proceedings.

IV. Operational impacts on businesses

a) Immediate payroll system updates

Check:

• Salary item configurations.

• Absence pro-rata rules.

• Overtime calculation (hourly SMIG increased).

• Bonuses indexed to base salary.

b) Automatic increase in social charges and taxes

Any gross salary increase triggers:

• Employer and employee CNSS contributions.

• Professional training tax (TFP).

• FOPROLOS.

• PIT withholding (depending on bracket).

c) Budget and pricing revisions

Most exposed sectors (low margins, labour-intensive):

• Textile industry, call centers, outsourcing, logistics, catering, security, cleaning.

Companies must factor these increases into 2026-2028 projections, long-term client contracts and pricing strategies.

V. Legal risks and social compliance

The decrees refer to penalties under Article 3 of the Labour Code:

• Administrative fines.

• Back pay and contribution adjustments.

• Labour court proceedings.

Priority watch areas

• Failure to apply the 5% increase to above-minimum employees.

• Lack of traceability for already-granted increases (to claim exemption).

• Errors in retroactive calculations (especially pro-ration).

• Ignoring SMIG updates for performance-based employees.

Conclusion: a reform with major strategic impact

Beyond the nominal increase, Decrees No. 67 and 68 of 2026 require Tunisian companies to partially revamp their compensation policies.

CFOs, HR and payroll managers must now:

• Anticipate the compound effect of increases over three years.

• Secure the retroactive calculation methodology (pro-ration).

• Document any exemption or methodological choice.

Luca Pacioli – Andersen Global Tunisia

As a collaborating firm of Andersen Global, we support Tunisian and international companies with:

• Payroll audit & compliance (social compliance, back payments, pro-ration)

• Sectoral collective agreement analysis

• Financial & budget impact simulations

• Assistance during CNSS and labour inspections

• HR & payroll transformation projects

📧 contact@lucapacioli.tn
🌐 www.lucapacioli.tn
Tunis – Carthage – Sfax

Read more : Payroll & HR Services Tunisia – Efficient Management - Luca Pacioli