Your company is registered and you're preparing your first hire? Before the end of the first month, one step is unavoidable: registering the company with the National Social Security Fund (CNSS) as an employer. It's quick when the file is complete, but delays are expensive.
This guide explains when to register your company, with which documents, where to file, how much contributions cost and when to pay them, based on information published by the CNSS.
In short
- Registration is mandatory from the first employee, within the month following the hire.
- You need a CNSS form, the legal representative's CIN, and the register extract or the tax identification card.
- File at the CNSS regional or local office for the registered office, or at the APII one-stop shop. The certificate is issued on the spot if the file is complete.
- General-scheme contributions total 25.75% of salary: 16.57% employer and 9.18% employee, plus 0.4% to 4% for workplace accidents.
- They're declared and paid every quarter, by the 15th of the following month at the latest.
When should you register your company?
According to the CNSS, registration with the social security schemes is mandatory for any employer who hires at least one employee, and must happen within the month following the hiring date. The legal basis is law no. 60-30 of 14 December 1960 on the organisation of social security schemes.
As long as the company has no employees, there's no employer registration to do. But plan ahead: the first hire often comes sooner than expected.
What about the founder?
The manager's or partner's situation depends on their status: employee of the company or not. The APII one-stop shop includes, among the documents useful for creation, a form for registering with the self-employed workers' scheme. Check with your accountant at creation, because the answer depends on your situation.
The documents to provide
According to the CNSS, the registration file includes:
- a registration request on the CNSS form;
- a copy of the national ID card of the employer or the company's legal representative (a residence card for a foreigner);
- an original register extract, or a certified copy of the tax identification card, or of the licence to carry out the activity.
So the tax ID and the register extract are essential: see our article on the matricule fiscal in Tunisia.
Where and how to file
The file is filed:
- at the CNSS regional or local office competent for the company's registered office;
- or at the APII one-stop shop, at the same time as the incorporation formalities.
According to the CNSS, the employer receives the registration certificate immediately if the file is complete. That's why our Complete Pack includes CNSS registration: it's done straight after incorporation. Details are on our pricing page.
What happens if you're late
The CNSS is clear about the consequences of a delay:
| Situation | Effective date of registration |
|---|---|
| Request filed within 30 days of becoming liable | Date of liability (the hire) |
| Request filed later | 1st day of the current quarter at the date of acceptance |
| No request, after formal notice from the CNSS | Automatic registration after a 15-day period, effective from the 1st day of the quarter of the notice |
Meeting the deadlines avoids, according to the CNSS, paying contributions for earlier periods, late penalties and collection costs.
How much do contributions cost?
According to the CNSS page on contributions, the overall general-scheme rate is 25.75%, split as follows:
- 16.57% paid by the employer;
- 9.18% paid by the employee.
The employer also pays the contribution to the workplace accidents and occupational diseases scheme, between 0.4% and 4% depending on the activity (decree no. 95-538 of 1 April 1995). The base includes all salaries, bonuses and benefits in cash or in kind linked to employment. Some benefits, such as expense reimbursements, are excluded or capped by decree no. 2003-1098.
Note: the CNSS page shows a last update in 2019. Check the current rates with your accountant before calculating your payroll costs.
Worked example
For an employee paid 1,500 TND gross a month, at the rates published by the CNSS:
| Contribution | Rate | Per month | Per quarter |
|---|---|---|---|
| Employer share | 16.57% | 248.55 TND | 745.65 TND |
| Employee share (deducted from salary) | 9.18% | 137.70 TND | 413.10 TND |
| Workplace accidents (employer) | 0.4% to 4% | 6 to 60 TND | 18 to 180 TND |
So the employer cost is roughly 1,755 to 1,809 TND a month for this salary, before other charges.
Declaring and paying every quarter
Contributions are declared quarterly, with:
- a salary declaration signed by the employer, showing each employee's registration number, name and salary for the quarter;
- a salary summary statement.
Payment is due by the 15th of the month following the end of the quarter (the 20th for some construction companies with more than 50 employees, the 25th for exporting companies). Declarations and payments can be made online.
For late payment, the CNSS applies a penalty of 1% per month of delay, increased by 0.5% per month if no declaration was filed.
Frequently asked questions
When should a company register with the CNSS?
From the first hire: registration is mandatory for any employer who recruits at least one employee, within the month following the hire, according to the CNSS.
What documents are needed for CNSS employer registration?
The registration request form, a copy of the legal representative's CIN, and a register extract or a certified copy of the tax identification card.
What is the CNSS contribution rate in Tunisia?
According to the CNSS, 25.75% of salary for the general scheme: 16.57% paid by the employer and 9.18% by the employee, plus 0.4% to 4% for workplace accidents depending on the activity. Have your accountant confirm the current rates.
When are CNSS contributions paid?
Every quarter, by the 15th of the month after the quarter ends, with exceptions for some sectors. Payment can be made online.
What's the risk of registering late?
Contributions to regularise, late penalties of 1% a month and collection costs. If you do nothing, the CNSS can register the company automatically after a formal notice.
Want CNSS registration done at the same time as incorporation? It's included in our Complete Pack: let's talk about your project. For what comes next, read our guide to opening a business bank account in Tunisia and our article on how long company registration takes.
