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Payroll and Benefits Guide Tunisia

Last updated: May 17, 2023

Currency
Tunisian Dinar (TND)
Employer Taxes
Unknown
Payroll Frequency
Weekly / Monthly
Employee Costs
9.18%
Capital
Tunis
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
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Contribution

Employer Employer Payroll Contributions
Rates may change based on the sector.
16.57%
Social Security
0.5%
Work Insurance
1.0%
Housing Levy
2.0% (1% for manufacturing industrial companies)
Development Levy
20.07%
Total Employment Cost
Employee Employee Payroll Contributions
9.18%
Social Security
9.18%
Total Employee Cost
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

Highest
Lowest

Employee taxes

Highest
Lowest

Minimum Wage

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)

 

MINIMUM WAGE (PER MONTH)

Highest
Lowest

Payroll

Payroll Cycle

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

13th Salary

Not required.

Working Hours

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.

Leave

Annual Leave (vacation)

Employees receive one vacation day per month. After one year of work, they will accumulate 12 working days as paid time off.

Public Holidays

There are 15 public holidays.

Date Day Holiday Notes
1 Jan 2024 Monday New Year’s Day
11 Mar 2024 Monday Ramadan Start Tentative
20 Mar 2024 Wednesday Independence Day
9 Apr 2024 Tuesday Martyrs’ Day
10 Apr 2024 Wednesday Eid al-Fitr Tentative
11 Apr 2024 Thursday Eid al-Fitr Holiday Tentative
12 Apr 2024 Friday Eid al-Fitr Holiday Tentative
1 May 2024 Wednesday Labour Day
16 Jun 2024 Sunday Eid al-Adha Tentative
17 Jun 2024 Monday Eid al-Adha Holiday Tentative
7 Jul 2024 Sunday Muharram Tentative
25 Jul 2024 Thursday Republic Day
13 Aug 2024 Tuesday Women’s Day
15 Sep 2024 Sunday The Prophet’s Birthday Tentative
15 Oct 2024 Tuesday Evacuation Day
17 Dec 2024 Tuesday Revolution and Youth Day

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 30 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.

Vacation Days
Public Holidays
Highest
Lowest

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

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

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.

VAT

General

The standard rate is 19%.

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Payroll and Benefits Guide
in Tunisia

What’s covered in this guide:

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

And more...

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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
Download:
CSV
PDF
ICS
Date Day Holiday Notes
1 Jan 2024 Monday New Year’s Day
11 Mar 2024 Monday Ramadan Start Tentative
20 Mar 2024 Wednesday Independence Day
9 Apr 2024 Tuesday Martyrs’ Day
10 Apr 2024 Wednesday Eid al-Fitr Tentative
11 Apr 2024 Thursday Eid al-Fitr Holiday Tentative
12 Apr 2024 Friday Eid al-Fitr Holiday Tentative
1 May 2024 Wednesday Labour Day
16 Jun 2024 Sunday Eid al-Adha Tentative
17 Jun 2024 Monday Eid al-Adha Holiday Tentative
7 Jul 2024 Sunday Muharram Tentative
25 Jul 2024 Thursday Republic Day
13 Aug 2024 Tuesday Women’s Day
15 Sep 2024 Sunday The Prophet’s Birthday Tentative
15 Oct 2024 Tuesday Evacuation Day
17 Dec 2024 Tuesday Revolution and Youth Day