In Tunisia the Salaire Minimum Interprofessionnel Garanti (SMIG) refers to the Guaranteed Interprofessional Minimum Wage in the non-agricultural sectors governed by the Labour Code. Decree no 2024-0419 of 9 July 2024 increased the SMIG values as follows, with the increased values effective from 1 May 2024.
| Effective Date | Employees paid Monthly | Hourly Employees | ||
| 48 hours | 40 hours | 48 hours | 40 hours | |
| Base Salary (New rate)
1 May 2024 |
491.504 | 417.558 | 2.363 | 2.409 |
| Base Salary (Old rate)
1 October 2022 |
459.264 | 390.692 | 2.208 | 2.254 |
For the purposes of the CAVIS calculation from 1 May 2024, the monthly CAVIS limit (based on the increased SMIG) is TND 2 835.600. Previously, the monthly CAVIS limit was TND 2 649.600.
We have contacted advisors and authorities regarding the increase in the SMIG, retroactive to May 1, 2024, and its impact on SMIG calculations and reporting for the affected previous payroll periods. In the absence of guidance from the authorities, we recommend that employers reach out to them for clarity and direction in this regard.
Click here to review the decree.
How Does It Work?Â
- The new minimum wage for CAVIS of TND 34 027.20 per annum has been updated on the system, effective 1 May 2024.
- As a result, the ‘Cavis Minimum Wage’ component will return the updated minimum wage for CAVIS per pay run. This component does not calculate in an interim run.
- The ‘Cavis Income’ component displays the income on which the contributions are based. It returns the ‘Social Security Income’ component minus the ‘Cavis Minimum Wage’ component.
Should you have any questions regarding the Tunisia SMIG Increase for CAVIS Contributions, please feel free to visit our Support page for more ways to get in touch, or email us at [email protected]
The PaySpace Team
