Payroll and Benefits Guide Tunisia
Last updated: May 17, 2023
Employer Payroll Contributions
|20.07%||Total Employment Cost|
Rates may change based on the sector.
2.0% (1% for manufacturing industrial companies)
Employee Payroll Contributions
|9.18%||Total Employee Cost|
Employee Income Tax
|35%||50,001 TND and above|
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)
MINIMUM WAGE (PER MONTH)
Employees are paid either weekly or monthly no later than the end of the month.
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.
Paid Time Off
Employees receive one vacation day per month. After one year of work, they will accumulate 12 vacation days.
There are 15 public holidays.
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%.
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.
PAID MATERNITY LEAVE (DAYS)
Fathers receive one day of paid leave within the first seven days following the birth of the child.
A lump sum of the insured’s daily average quarterly earnings is given.
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.
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.
One month’s notice period should be given in writing.
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.
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%.
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Public Holidays Calendar
|Sunday||Jan-1||New Year's Day|
|Saturday||Apr-22||Eid el Fitr|
|Sunday||Apr-23||Eid el Fitr|
|Monday||Apr-24||Eid el Fitr|
|Thursday||Jun-29||Eid el Kabir|
|Wednesday||Jul-19||Ras el am el hejri|