Guide
Payroll
Accurate, on-time payroll with all taxes, contributions, and legal filings handled.
Payroll is the process of calculating each employee's salary, from the gross amount down to the net the worker receives, plus the taxes and contributions paid to the state. Every employer is legally required to calculate, report, and pay these obligations correctly and on time, because errors and delays bring interest and penalties. Correct payroll protects both you and your staff, since pensions, health insurance, and sick-leave compensation all depend on the contributions paid.
What you should know
- Salary has three levels: net (what the worker receives), gross 1 (net plus the employee's tax and contributions), and gross 2 (the employer's total cost, which also includes the employer's own contributions).
- Salary carries a 10% tax plus employee-side contributions of PIO 14%, health 5.15%, and unemployment 0.75%, while the employer additionally pays employer-side contributions of PIO 10% and health 5.15% (the employer unemployment contribution has been abolished).
- The 10% tax is not charged on the full amount but on the salary reduced by a non-taxable portion, which from 2026 is 34,221 dinars per month.
- The 2026 minimum wage is 371 dinars net per working hour, and there are also prescribed minimum and maximum monthly bases for calculating contributions.
- The PPP-PD tax return must be filed and the obligations paid no later than the salary payment date, and employees must first be registered for mandatory social insurance through CROSO.
How we handle it
- 01 Data collection We collect from you each employee's salary data, hours, sick leave, absences, and any deductions.
- 02 Payroll calculation We compute net, gross, and all taxes and contributions, accounting for the non-taxable amount and the prescribed minimum and maximum bases.
- 03 Tax filing We prepare and electronically submit the PPP-PD return to the Tax Administration and obtain the approved filing identification number (BOP).
- 04 Payment orders We prepare transfer orders for net salaries, taxes, contributions, and any administrative garnishments, deductions, or loans.
- 05 Records and filings We keep records, issue payslips to employees, and manage mandatory social insurance registrations and deregistrations through CROSO.
Company formation
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