The 'independent regime'
Note that the Tunisian public social security regime includes the 'independent regime'. This regime is mainly available for self-employed persons. However, managers of companies (for instance managers of SARL: société à responsabilité limitée) may qualify for the independent regime with respect to their salaries received.
In such cases, the social security contribution is not levied on salary as a base for computing the contribution (see below). Instead, there will be a payment of a lump sum contribution on a quarterly basis. The current quarterly lump sum contribution ranges from
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Web page updated on 17 Mar 2025 15:40