Tunisia is located in North Africa and is the smallest country in the Maghreb region.
Payroll and Benefits Guide - Tunisia
Fun Facts
Tunisia is known for its beautiful coastline along the Mediterranean Sea, with stunning beaches and resorts.
The Tunisian island of Djerba is believed to be the home of the mythical lotus-eaters mentioned in Homer’s “Odyssey.”
The traditional Tunisian music known as “Malouf” combines elements of Arab,
Tunis, the capital city of Tunisia, is nicknamed “The White City”
The traditional attire for Tunisian women is the “sefsari” a colorful draped garment.
Contributions
Employee Payroll Tax
| Contribution Type | Rate |
| Social Security | 9.18% |
Employer Payroll Tax
| Contribution Type | Rate |
| Social Security | 16.57% |
| Work Insurance | 0.5% |
| Housing Levy | 1.0% |
| Development Levy | 2.0% (1% for manufacturing industrial companies) |
Payroll
Payroll Cycle
Employees are paid either weekly or monthly no later than the end of the month.
13th Salary
Not required.
Work Hours and Week
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
Paid Time Off
Employees receive one vacation day per month. After one year of work, they will accumulate 12 vacation days.
Public Holidays
There are 15 public holidays.
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.
Maternity Leave
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.
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.
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
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.
VAT
The standard rate is 19%