Payroll and Benefits Guide Tunisia

Last updated: May 17, 2023

Tunisian Dinar (TND)
Employer Taxes
Payroll Frequency
Employee Costs
Date Format
Fiscal Year
1 January- 31 December



Employer Payroll Contributions

20.07% Total Employment Cost

Rates may change based on the sector.


Social Security


Work Insurance


Housing Levy

2.0% (1% for manufacturing industrial companies)

Development Levy


Employee Payroll Contributions

9.18% Total Employee Cost
9.18% Social Security

Employee Income Tax

0% 0-5,000 TND
26% 5,001-20,000 TND
28% 20,001-30,000 TND
32% 30,001-50,000 TND
35% 50,001 TND and above

Employer taxes


Employee taxes


Minimum Wage


Industrial and agricultural workers – 459.26 dinars per month (based on 40 hours)
Non agriculture sectors – 390.69 dinars per month (based on 48 hours)




Payroll Cycle

Employees are paid either weekly or monthly no later than the end of the month.

13th Salary

Not required.

Working Hours


A work week consists of 5 days and should not exceed 48 hours.


A workday should not exceed 10 hours per day or 60 hours per week.

Working Week



Paid Time Off

Employees receive one vacation day per month. After one year of work, they will accumulate 12 vacation days.

Vacation Days
Public Holidays

Public Holidays

There are 15 public holidays.

Sick Days

For an employee to receive sickness benefits, they must have at least 50 days of covered employment in the last two quarters or 80 days in the last fourth quarters before sickness began. The insured employee receives 66.7% of their daily average earnings for 180 days after a five-day waiting period. For up to 180 days a year for each next year, they receive 50%.

Maternity Leave

Female employees receive 3o days of leave. In order to receive 66.7% of their daily earnings, the employee must have contributed to social insurance for at least 80 days in the four quarters leading up to the birth.



Paternity Leave

Fathers receive one day of paid leave within the first seven days following the birth of the child.

Parental Leave

A lump sum of the insured’s daily average quarterly earnings is given.

Other Leave

Work-related injury leave: There is no qualifying period, but the accident must be reported to the employer within 48 hours and be assessed. The injured employer will receive 66.7% of their average daily earnings for the highest-paid period before the disability began. Payments will be given after a three-day waiting period and last until the employee has recovered.


Termination Process

For an employer to terminate an employer, they must present a significant and just cause. Before the dismissal, the employee has the right to appeal their case before a discipline council.

Notice Period

One month’s notice period should be given in writing.

Severance Pay

Employees are entitled to severance pay unless they have been terminated for misconduct. Payment is calculated as one day’s pay for each month of employment. The maximum amount of severance is three months’ pay.

Probation Period

Depending on the type of employment probation period ranges from 6 to 9 months.



A residence visa is required for all foreigners residing in Tunisia for more than 3 consecutive months or 6 non-consecutive months in one year. There are two types of residence visas:

  • Temporary Residence Visa – A one-year visa that is intended for foreigners who do not wish to set up a permanent residence.
  • Permanent Residence Visa – Permanent resident visas are given to foreigners who have been living in Tunisia on a temporary basis for five uninterrupted years.

A residence permit is normally granted for a period of 2 years on a renewable basis. These permits must be renewed with each new work contract. Residence permit renewals can be valid for up to 5 years.



The standard rate is 19%.

Stay up to date on payroll & employment law changes

Questions & Answers

Notify of
Inline Feedbacks
View all comments

Download this guide to read later

Payroll and Benefits Guide in Tunisia

Download Free Guide

See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws

The information provided in the Papaya Global Web site is provided for informational purposes only. The materials are general in nature; they are not offered as advice on a particular matter and should not be relied on as such. Use of this Web site does not constitute a legal contract or consulting relationship between Papaya Global and any person or entity. Although every reasonable effort is made to present current and accurate information, Papaya Global makes no guarantees of any kind. Papaya Global reserves the right to change the content of this site at any time without prior notice. Papaya Global is not responsible for any third party material that can be accessed through this Web site. The materials contained on this Web site are the copyrighted property of Papaya Global unless a separate copyright notice is placed on the material. Papaya Global grants each user a non-exclusive, non-transferable license to access and download, display and print one copy of the content of this Web site on a single computer solely for internal, business use, provided that the user does not modify the site content in any way and that all copyright and other notices displayed on the site content are retained. Other reproduction, distribution, republication and re-transmission of materials contained within this Web site require Papaya Global’s prior permission.
Download this guide to read later

Payroll and Benefits Guide
in Tunisia

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

Download free guide
All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country

Public Holidays Calendar

Tunisia 2023
Day Date Holiday Notes
Sunday Jan-1 New Year's Day
Monday Mar-20 Independence Day
Sunday Apr-9 Martyrs' Day
Saturday Apr-22 Eid el Fitr
Sunday Apr-23 Eid el Fitr
Monday Apr-24 Eid el Fitr
Monday May-1 Labor Day
Thursday Jun-29 Eid el Kabir
Wednesday Jul-19 Ras el am el hejri
Tuesday Jul-25 Republics Day Tentative
Sunday Aug-13 Womens Day
Wednesday Sep-27 Prophets Birthday
Sunday Oct-15 Evacuations Day