Last checked 4 November 2026
Gift occasions, as the decree lists them.
On these occasions, an employer's gift to its staff is outside CNSS contributions, up to each limit and within 5% of payroll. For income tax, it is still salary.
| Occasion | Limit set by the decree | In 2026 | Décret n° 2003-1098, art. 1er |
|---|---|---|---|
| Religious holidays, a birth, a circumcision | One month's salary, and no more than 1 SMIG | 554.736 TND at most | Item 8 |
| A marriage, a pilgrimage | One month's salary, and no more than 2 SMIG | 1,109.472 TND at most | Item 7 |
| Retirement | Three months of the employee's own salary | Depends on the salary | Item 6 |
| A bereavement | No amount set | — | Item 9 |
Where the figures come from
The occasions and their limits are summarised from Décret n° 2003-1098 du 19 mai 2003 (JORT n° 41, 23 May 2003), article 1er, items 6 to 9. The official text is the CNSS copy linked below.
- 1 SMIG = 554.736 TND: the 2026 monthly SMIG for the 48-hour week — décret n° 67/2026, published in the JORT on 30 April 2026, in force from 1 January 2026.
- 2 SMIG = 1,109.472 TND, from the same figure.
The 5% of payroll cap
All excluded benefits together — gifts, meal vouchers and the decree's other items — may not exceed 5% of the company's total payroll (article 3). Above it, they are contributed on normally.
What is not on the list
The decree lists no other occasion for a gift. 1 May, the end of the year, New Year and birthdays are not among them: a gift on those days is contributed on like salary.
Not settled by the texts
Two readings remain possible, and the published texts do not choose between them.
- Whether the limit for religious holidays, a birth or a circumcision applies to each occasion, or once to the whole item in a year.
- How the retirement limit is applied in practice.
Not an income-tax exemption
Whatever the occasion, a gift from the employer is salary for the employee's income tax (IRPP). For the employer, it is a staff cost, like salary.
Information, not tax advice: summarised from the decree as published, checked on the date at the top.