The Tunisian government has announced the extension of the delayed penalties linked to social security contributions. Posted in the Official Journal of the Tunisian Republic (Jort) dated May 22, 2025, Decree No. 2025-259 extends this exceptional measure until December 31, 2025, in accordance with the conditions set by decree n ° 2024-503 of October 24, 2024.
This decision concerns the delay penalties required under social security schemes (CNSS and CNRPS), as well as those linked to the regime for the compensation for damage resulting from accidents at work and occupational diseases.
The measure aims to support companies and affiliates which have experienced financial or structural difficulties, allowing them to regularize their situation without supporting additional penalties. It is part of a broader approach to consolidating social balances and gradual recovery in the finances of social security funds.
To benefit from this discount, the debtors must comply with the same conditions and procedures defined in the decree of 2024. This requires in particular that the employer or the affiliate undertakes to pay the principal of the contributions due or to conclude a payment schedule with the competent fund.
