Overview
Payroll Cycle
Employer Contributions
Employee Contributions
Minimum Wage
Hiring
Hiring Employees
Hiring Contractors
Hiring Expats
Background Checks
Employment Contracts
Onboarding
Employee Benefits
Social Security
Healthcare and Insurance
Leave Policy
Public Holidays
Work Permit and Work Visa
Probation Period
Notice Period
Termination and Severance
Personal Income Tax
Employer of Record in Tunisia offer comprehensive support in managing the payroll cycle, including handling employer and employee contributions, ensuring compliance with minimum wage regulations, facilitating the hiring process for both employees and contractors, managing the recruitment of expatriates, conducting background checks, drafting employment contracts, facilitating the onboarding process, administering employee benefits, coordinating social security programs, managing healthcare and insurance coverage, overseeing leave policies, considering public holidays, facilitating work permit and work visa processes, managing probation periods, notice periods, termination, and severance procedures, and providing guidance on personal income tax obligations.
| Overview | |
| Continent | Africas |
| Country | Tunisia |
| Capital | Tunis |
| Time zone | UTC+01:00 (CET) |
| Total Time zones | 1 |
| Working hours per week | 40 |
| Working week | Monday–Friday |
| Typical hours worked | 8 |
| Personal Tax filing deadline | 5th December |
| Financial Year | 1st January to 31st December |
| Date format | dd/mm/yyyy |
| Currency | Tunisian Dinar (TND) |
| VAT | the standard rate is 19% |
Employer Payroll Contributions in Tunisia
| Employers | % of Gross Salary |
| Social Security | 16.57% |
| Work Insurance | 0.5% |
| Housing Levy | 1% |
| Development Levy | 1% to 2% |
| Total Employment Cost | 20.07% |
Employee Payroll Contributions in Tunisia
| Employees | % of Gross Salary |
| Social Security | 9.18% |
| Total Employee Cost | 9.18% |
Minimum Wages in Tunisia
| Minimum Wage | |
| Minimum Wage | The minimum wage in Tunisia is 403 TND per month. |
Payroll Cycle in Tunisia
| Payroll | |
| Payroll Cycle | Monthly |
| 13th Salary | Not required by law. |
Personal Income Tax in Tunisia
| Income Tax | |
| 0 - 5,000 TND | 0% |
| 5,001 - 20,000 TND | 26% |
| 20,001 - 30,000 TND | 28% |
| 30,001 - 50,000 TND | 32% |
| 50,001 TND and above | 35% |
Employment Contracts in Tunisia
In Tunisia, while the law does not explicitly require employment contracts to be in writing, it recognizes that the employment relationship can be proven through any means. However, specific types of contracts such as part-time contracts, fixed-term contracts, and apprenticeship contracts must be written.
Probationary Periods
Probationary periods are permissible for both permanent contracts and fixed-term contracts. The duration of these periods is determined by sectoral collective agreements and varies based on the employee's professional category, ranging from 3 months to one year. If the employer deems the probationary period inconclusive, it can be renewed once for the same duration.
Policies
According to Tunisian law, internal company regulations are not obligatory but serve as a useful document for organizing intra-company relations. These regulations confirm the application of health and safety rules, establish disciplinary guidelines and sanctions, and outline procedures for disciplinary actions. Typically, this document is provided to each new employee upon hiring and is incorporated into the employment contract.
The employer is required, as per Article 85 of the Labor Code, to display schedules (working hours) at the company premises.
Third-Party Approval
The document containing working hours must be submitted to the labor inspectorate with jurisdiction over the area for prior review and endorsement.
Hiring Options in Tunisia
Employee
An employee in Tunisia refers to an individual who provides services to another person or entity under their direction and control in exchange for compensation. The Labor Code covers various types of employment, including permanent and seasonal/occasional work, as well as both fixed and indefinite term contracts. These contracts can be for full-time or part-time work. Apprenticeship contracts, which must be in writing to be valid, are also governed by specific legal requirements, including the age of the apprentice and the qualifications of the master.
Independent Contractor
Self-employed individuals in Tunisia, such as agricultural workers, farmers, tenant farmers, independent fishers, certified artisans, and drivers, are considered independent contractors. They do not have an employment contract and are responsible for paying their own social charges under Tunisia's social security regime.
Agency Worker
While the Tunisian Labor Code does not specifically address agency work, it regulates the "subcontracting of labor" through articles 28 to 30. Subcontracting involves a contract between an industrial or commercial enterprise and a subcontractor who recruits the necessary workforce for a specific project or service. The law clearly defines the responsibilities of the chief company and subcontractor in different situations, sharing the employer's liability. It also addresses other aspects related to this type of contract.