Payroll and Benefits Guide Tunisia

Employer

Employer Payroll Contributions

Employee

Employee Payroll Contributions

Employee Income Tax

General

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.

General

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

Overtime

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

Working Week

Monday–Friday

Paid Time Off

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

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.

VISA

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.

General

The standard rate is 19%.