Private sector employees will receive more. The decrees implementing the 2026 finance law, published in the Official Journal on April 30, establish salary increases retroactive to January 1, 2026, which means that the reminders from January to April will be paid from this month of May. On the airwaves of Jawhra FM, on May 4, 2026, tax advisor Dhouha Bahri deciphered, sector by sector, what these texts actually change.
Three categories of private sector employees are affected by these increases, each governed by a separate decree. For those covered by a sectoral collective agreement, the increase is set at 5% per year on the basic salary, transport allowance and attendance allowance, i.e. an amount which varies from one employee to another depending on the level of remuneration, family situation and applicable tax deductions.
For employees without a collective agreement whose salary exceeds the minimum wage, particularly in accounting firms, law firms, tax advisors’ offices and medical practices, the increase is flat-rate and fixed by professional category. Under the 48-hour regime, execution agents will benefit from an increase of between 36 and 46 dinars in 2026, between 38 and 48 dinars in 2027, and between 39 and 51 dinars in 2028. Supervisors will see their salary increase by 53 dinars in 2026, 55 dinars in 2027 and 58 dinars in 2028. Executives will benefit from an increase of 69 dinars in 2026, 73 dinars in 2027 and 76 dinars in 2028.
For non-agricultural employees paid the guaranteed minimum wage (SMIG), currently established at around 528 dinars, to which are added the transport allowance and the basket allowance, the revaluation is progressive. The 48-hour regime will increase to 554,736 dinars in 2026 and the 40-hour regime to 470 dinars. In 2027, the SMIG will reach around 561 dinars, and in 2028, it will be around 611 dinars.
Dhouha Bahri noted that accountants usually handle reminders separately, issuing a separate pay slip for arrears and another for current salary, although the two can be paid together.
Agricultural workers also affected
The third decree applies to agricultural workers, paid by the day. The daily amounts will be gradually increased according to the grade and specialization of each employee: between 21 and 21,360 dinars in 2026, between 22 and 22,400 dinars in 2027, and 23,520 dinars in 2028.
The tax advisor wanted to correct a preconceived idea: the increase is not the same for everyone, and there is no universal flat rate amount of 50 dinars. The amount of the increase depends on the professional category, salary level, working hours and family situation of each employee. Even two people sharing the same basic pay slip may receive different net amounts due to their own tax allowances.
