Tunisia has introduced mandatory salary adjustments under Decree No. 2026-68, dated April 30, 2026. The decree establishes a 5% increase in conventional base salaries and statutory allowances for employees covered by the relevant collective agreements. The increases are applied retroactively from January 1, 2026 and are structured over a three-year period through 2028. This is a legal obligation — not a discretionary salary review.
What the decree requires
| Component | Increase | Effective from | Duration |
|---|---|---|---|
| Conventional base salaries | +5% | January 1, 2026 | 3-year structure (2026–2028) |
| Statutory allowances | +5% | January 1, 2026 | 3-year structure (2026–2028) |
| Conventional allowances | +5% | January 1, 2026 | 3-year structure (2026–2028) |
Retroactive obligation: The effective date is January 1, 2026. Employers are required to calculate the difference between what was paid and what should have been paid from January 2026 onward, and process retroactive payments for each affected employee. Every month of delay increases the back-pay liability.
Who is affected
The decree applies to employees covered by the relevant collective agreements in Tunisia. Not all employees may be covered — coverage depends on the sector and the applicable agreement.
Employees not covered by a collective agreement may still be affected if their individual contract references the statutory minimums established by the decree.
How the retroactive adjustment works
For each affected employee, the adjustment is calculated as follows:
- Identify the employee's base salary and applicable allowances as of January 1, 2026
- Calculate 5% of each component
- Multiply by the number of months elapsed since January 2026
- The total is the retroactive back payment owed to the employee
Example: An employee with a conventional base salary of TND 1,000/month and statutory allowances of TND 200/month. The increase is TND 50/month on salary and TND 10/month on allowances = TND 60/month total. If 6 months have elapsed since January 2026, the retroactive payment owed is TND 360, plus the ongoing adjusted monthly rate from the current month forward.
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