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Hiring in Tunisia

Hiring employees compliantly in Tunisia means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Tunisia so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Tunisia; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Tunisia? Contact us about our International EOR Service

Labor Laws in Tunisia

Employee Probation Period

  • Probation period is as follows:-
    • 6 months for workers ("agents d'exécution")
    • 9 months for first line supervisors ("agents de maîtrise")
    • 1 year for executives.

Annual Leave in Tunisia

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

New Year’s Day 1st January
Revolution and Youth Day 14th January
Independence Day of Tunisia 20th March
Martyrs' Day in Tunisia 9th April
Labor Day 1st May
Eid al-Fitr  
Republic Day 25th July
Eid al-Adha  
Women's Day 13th August
Islamic New Year  
Evacuation Day 15th October
Prophet's Birthday  
National Revolution Day 17th December

 

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Maternity Leave Tunisia

  • 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 Tunisia

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

Sick Leave in Tunisia

  • For an employee to receive sickness benefit, 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.

Working Hours in Tunisia

  • A work week is 5 days and should not exceed 48 hours.

Overtime in Tunisia

  • A workday should not exceed 10 hours per day or 60 hours per week.
  • All overtime work must be compensated additionally to the base salary
    • for the full-time work of 48 hours per week: 75%;
    • for full-time work of less than 48 hours per week: 25% up to 48 hours and 50% beyond this period;
    • for part-time work: 50%

Termination of Employment in Tunisia

  • 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.

Notice Period in Tunisia

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

Severance in Tunisia

  • 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.

Tunisia Salary and Wages

13th / 14th Month Salary in Tunisia

  • Yes
  • There is no statutory requirement to pay the 13th or the 14th month salary.
  • However, it is customary for companies to pay the 13th month salary.
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Income Tax in Tunisia

  • PIT is due by all individuals considered as tax resident in Tunisia on the basis of their worldwide income (including foreign-sourced income, except those already subject to tax abroad).
  • For non-Tunisian tax resident individuals, Tunisian-sourced income realized by non-resident employees is subject to income tax in Tunisia, in general, through a withholding tax (WHT) to be applied by the Tunisian established debtor.
  • For salaries, the net income is calculated as the gross salary reduced by the mandatory social security contributions paid to Tunisian social security organizations and 10% on the amount net of Tunisian social security contributions as deduction for professional expenses, capped at TND 2,000.
  • The monthly income tax is calculated as 1/12 of the annual income tax determined according to the progressive scale below.
  • However, the income tax may be due at a flat rate of 20% of their gross income, before deductions for any reason whatsoever (including compulsory social security contributions for the establishment of their retirement pensions), for:
    • Non-resident employees working in Tunisia for a period or periods not exceeding six months per fiscal year.
    • Certain employees of foreign nationality (managers and trainers)
  • Except in cases where the option to pay the income tax at a flat rate is possible, income tax is calculated according to the following progressive scale:

Taxable income (TND)

Rate (%)

Effective rate on limit (%)

From

To

 

  
0 5,000 0 0
5,001 20,000 26 19.50
20,001 30,000 28 22.33
30,001 50,000 32 26.20
50,001 and above 35 -
  • The financial Law 2020 provided that individuals realizing exclusively salaries, wages, pensions and life annuities and whose annual net income does not exceed 5,000 dinars are exempted from the said social solidarity contribution as from January 1, 2020.
  • Hence, the PIT scale will be as follows:

Taxable income (TND)

PIT rate excluding the solidarity contribution (%)

PIT rate including the solidarity contribution (%)
From 0 to 5,000 0 0/1
From 5,000 to 20,000 26 27
From 20,000 to 30,000 28 29
From 30,000 to 50,000 32 33
Beyond 50,000 35 36
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Social Security in Tunisia

  • The Tunisian social security system is financed by contributions from both employers (16.57%, reduced to 0.5% for wholly industrial exporting companies) and employees (9.18%) based on salaries.
  • Employers collect and pay the social security contributions from each wage-earner.
  • For individuals carrying out independent activities, they may opt freely for one social regime among the regimes made available by the social authorities.

Contribution

Group 1083

Social Security Contribution
Employee Group 1083 9.18%
Employer Group 1083 16.57%
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Immigration Tunisia

  • Tunisia issues the following documents to foreign nationals:
    • Entry visas for stays of less than three months
    • Work permits
    • Residence permits, which often require applicants to first possess work permits
  • The requirements for entering, working and residing in the country depend on the nationality of the foreign national.
  • Nationals of European Union (EU) countries, Canada and the United States are not required to obtain entry visas to visit Tunisia.
  • Nationals of France and the Union of the Arab Maghreb (Union du Maghreb Arabe, or UMA) may enjoy certain special work and residence privileges.
  • Foreign nationals must obtain entry visas from Tunisian embassies or consulates for stays of less than three months.
  • Foreign nationals wishing to work in Tunisia must obtain work permits before beginning employment.
  • The Ministry of Training and Employment requires specific documentation before permitting a foreign national to work in Tunisia.
  • The ministry ensures that all employment opportunities are made available to Tunisian citizens before offering employment to foreign workers.
  • A foreign national wishing to practice a salaried professional activity in Tunisia must apply for work permit through his or her local employer.
  • The employee must also provide a résumé and any diplomas and transcripts certifying his or her qualifications.
  • The ministry requires a certificate attesting that a local Tunisian with similar qualifications was not available.
  • Work permits issued by the ministry have specific expiration dates.
  • The work permit period may not exceed one year.
  • To renew the work permit, the employer must again seek approval from the ministry by justifying the need to hire a foreign worker.
Need assistance hiring in Tunisia? Contact us about our International EOR Service

Type of Visa/Permit

Documentation

Validity

Eligibility
Work Permit
  • A completed visa application form
  • A passport that’s valid for a minimum of six months and has been issued within the last decade
  • A copy of the first page of the applicant’s passport
  • One or two passport photos, depending on the specific embassy’s requirements
  • Proof of accommodation in Tunisia, such as a lease or hotel reservation
  • A travel itinerary with the planned dates of travel
  • A letter of invitation from the employer in Tunisia
  • Evidence that the visa application fee has been paid
 1 year
  • Foreign nationals wishing to work in Tunisia must obtain work permits before beginning employment. 
Tourist Visa
  • Valid passport
  • Passport size photographs
  • Proof of hotel reservations or a notarized letter of invitation from a host in Tunisia
  • Copy of the passport
 3 months
  • Foreigners who intend to visit Tunisia for a short term must apply for a tourist visa
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Value Added Tax (VAT) in Tunisia

  • VAT is levied under the Tunisian VAT Code and is due on all transactions taking place in Tunisia.
  • The sale of goods is considered as taking place in Tunisia and thus subject to VAT if the goods sold are delivered in Tunisia.
  • The standard rate of VAT is 19%.
  • Lower rates of 7% and 13% apply to specifically designated operations.

VAT

Standard Rate

Group 1083

19%
Reduced Rate Group 1083 13%
Reduced Rate Group 1083 7%
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Mandatory Benefits in Tunisia

  • These are mandatory benefits as postulated by law
  • These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, paternity leave and severance pay
  • Statutory benefits also include social security benefits
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Mandatory Benefits overview

  • Probationary period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Overtime Pay

  • Notice period

  • Paternity Leave

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • The taxable period corresponds to the calendar year.
  • However: -
    • capital gains arising from the disposal of immovable properties (expressly designated by the law) are to be declared within three months following the sale operation, and
    • capital gains arising from the disposal of shares are to be declared once a year, for the whole transactions made during that year, no later than the end of February of the following year.
  • Income tax due on salaries paid by Tunisian established companies to employees, whether resident in Tunisia or not, is to be withheld at source by the employer and paid to the tax authorities no later than the 15th day of the following month if the employer is an individual or the 28th day of the following month if the employer is a corporation.
  • Income tax due on salaries earned by non-Tunisian resident persons working in Tunisia is to be paid through a WHT that will be applied by the employee.
  • The tax is to be paid to the tax authorities no later than the 15th day of the following month.
  • In all cases, the employees have the obligation to file an annual tax return no later than 5 December of the following year, but no payment is due.
  • In case of definitive departure of non-Tunisian resident employees, they have to file their annual tax returns during the month preceding their departure.

Payroll Accrual in Tunisia

Country Accruals Additional Information

Social Security 16.57%
maternity leave 30days
Vacations  4.38%
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Description

Employers collect and pay the social security contributions from each wage-earner. For individuals carrying out activities, they may opt freely for one social regime among the regimes made available by the social authorities.

Payroll Accruals Additional Information

 

 

Employment Accruals
Annual Leave Employees receive one vacation day per month.
After one year of work, they will accumulate 12 vacation days.		 This equals 3.28% (12/365 days) of annual income
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.		 This equals 66.7% of 8.22% (30/365 days) of annual income
Paternity Leave Fathers receive one day of paid leave within the first seven days following the birth of the child. This equals 0.27% (1/365 days) of annual income
Sick Leave For an employee to receive sickness benefit, 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.		 Paid by social security
Overtime A workday should not exceed 10 hours per day or 60 hours per week. All overtime work must be compensated additionally to the base salary
  • for the full-time work of 48 hours per week: 75%;
  • for full-time work of less than 48 hours per week: 25% up to 48 hours and 50% beyond this period;
  • for part-time work: 50%
 Overtime is paid at an additional 24 TND
Severance 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.		 This equals 25% (3/12 months) of annual income
Social Security The Tunisian social security system is financed by contributions from both employers (16.57%, reduced to 0.5% for wholly industrial exporting companies) and employees (9.18%) based on salaries. This equals 16.57% of annual income

Accrued Benefits in Tunisia

Christmas Bonus % 0%
Christmas Bonus Over Vacations % 0%
Severance per Year%

Employees are entitled to severance pay that equals 12 days of pay after one year of service (3.29% of annual salary)

 3.29%
of annual salary
Vacations %

Employees are entitled to 12 days of annual leave (3.29% of annual salary)

 3.29%
Of annual
salary
Notice %

Employees are entitled to a 1 month of notice period for one year of service or more

 8.33%
Christmas Bonus Over Notifications % 0%
Vacations Plus % 0%

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to 14.91%

14.91%

Why use Global Expansion to hire in Tunisia

Establishing a branch office or subsidiary in Tunisia can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Tunisia labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Tunisia law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Tunisia. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Tunisia Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

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