Basic information
Capital: Tunisia
Time zone: GMT+1
Languages: Tunisian Arabic
Currency code: TND
Human Resources at a Glance
Contract Terms
Contracts must be in Arabic or French and can be bilingual. They must be in writing and signed by both parties. A contract must include:
- Name
- Start date
- Length of the employment
- Job description
- Termination conditions
Guidelines Regarding Probation Period/Trial Period
The minimum probation period is 30 days and the maximum probation period is 180 days.
Regulations and Rules Regarding Working Hours
Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.
Overtime payment is not mandatory and may be included in the salary. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 20 hours of overtime a week. For additional hours, employees are paid between 150%-200% of the hourly wage depending on the agreement between the employee and employer.
Minimum Wage Requirements
The minimum monthly wage for full-time employees is TND 459.26.
Termination
Grounds
Terminations in Tunisia are complex. There is no at-will termination in Tunisia for employers outside the probation period and termination must be done for just cause. Employees have the right to appeal terminations prior to dismissal.
Compliant terminations include:
- Voluntarily by the employee
- By mutual agreement
- Unilaterally by the employer based on:
- Probation period
- Objective grounds
- Disciplinary dismissal
- Performance due to unsuitability for the job
- By the expiration of the contract
Notice Period
Notice period is mandatory, and the minimum notice is 1 month. It can be increased if stated in the employee agreement.
Severance Pay
In Tunisia, all employees who are terminated are entitled to severance pay, unless terminated for disciplinary reasons. Severance pay is 1 month of salary per year of service.
Payment & leave Compensation & Holidays
SalaryPayment
In Tunisia, it is mandatory to pay employee salaries in the legal currency unless otherwise specified in an agreement. Hourly and daily employees must be paid at least once per week, while monthly employees must receive their pay on a monthly basis. Additionally, it is not permissible to pay employees on their designated day of rest.
Payslip
The employer must provide payslips to employees that include the following information:
The name and address of the employer or business name of the establishment
The number under which the employer pays its contributions to the Social Security Fund
The employee’s name and the position held
The period and the number of hours or days worked
A list of allowances and benefits in addition to the wages and their amounts
The total amount of gross compensation due to the worker
The nature and amount of deductions made from the gross pay
The amount of net take-home pay by the employee
Compensation payment date
Annual Leave
Full-time employees are entitled to a minimum of 22 paid days of vacation annually. This accrues at a rate of 1.83 days/month. Employees accrue vacation from their first day, and can use it as it accrues.
Part-time employees are entitled to a minimum of 10 days a year. This accrues at a rate of 0.83 days/month.
Sick Leave
Employees are entitled to 6 days of paid sick leave at 100% of their salary. Any absence over 6 days will be managed by the Caisse Nationale de l’Assurance Maladie (CNAM). The length and pay will be calculated by CNAM on a case-by-case basis.
| Period | Pay | Payer |
| 0 – 6 days | 100% | Employer |
| 7 up to 180 days | Dependent on a case by case basis | CNAM |
Maternity & Parental Leave
Eligible employees are entitled to 60 days of paid maternity leave at 100% of their regular salary. During this time, the employee will receive TND 334 from CNAM every month. The employer will then top this amount up until the employee is receiving their regular salary. The benefit is 30 days of paid leave with the possibility of extending twice by 15 days.
In Tunisia, no law covers parental leave. However, employees may be entitled to maternity leave and paternity leave.
Tax and Social Security Information
Personal Income Tax
The individual income tax ranges from 0% to 35%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.
| Gross Annual Income | Personal income tax rate | Personal income tax rate including social security contribution |
| Up to TND 5,000 | 0% | 0%-0.05%* |
| From TND 5,000 to 20,000 | 26% | 26.50% |
| From TND 20,000 to 30,000 | 28% | 28.50% |
| From TND 30,000 to 50,000 | 32% | 32.50% |
| Over TND 50,000 | 35% | 35.50% |
Social security
In Tunisia, those working in the private sector are covered by the National Social Security Fund (CNSS). Employers have the responsibility of enrolling their employees with CNSS within a month of their hiring date. Furthermore, employers are required to deduct both employee and employer social security contributions on a monthly basis, which must then be submitted quarterly to the social security authorities.
Employers are required to contribute 16.57% of the employee’s monthly gross salary to CNSS, while employees must contribute 9.18%. Employers must also contribute between 0.4% and 4.2% to accident insurance. There is no salary cap applicable to CNSS contributions or accident insurance premiums. The following is a breakdown by insurance category.
Category | Employee Contribution (%) | Employer Contribution (%) | Total |
| Old age,disability,survivors | 4.74 | 7.76 | 12.5 |
| lliness,maternity | 3.17 | 5.08 | 8.25 |
| Family Benefits | 0.89 | 2.21 | 3.10 |
| Social Security for Workers – State Special Fund | 0.38 | 1.52 | 1.90 |
| Employment injuries & occupational diseases | NA | Between 0.4% and 4% | Between 0.4% and 4% |
Public Holidays 2024
| Occasion | Date |
| New Year’s Day | 1.1 |
| Independence Day | 3.2 |
| Martyrs’Day | 4.9 |
| Eid al-Fitr | 4.1 |
| Eid al-Fitr Holiday | 4.11 |
| Eid gl-Fitr Holiday | 4.12 |
| Labour Day | 5.1 |
| Eid al-Adha | 6.16 |
| Eid al-Adha Holiday | 6.17 |
| slamic New Year | 7.7 |
| Republic Day | 7.25 |
| Women’s Day | 8.13 |
| Prophet Muhammad’s Birthday | 9.15 |
| Evacuation Day | 10.15 |
| Revolution and Youth Day | 12.17 |
发表回复