Payroll and Benefits Guide Tunisia
Last updated: Mar 03, 2026
Contribution
| 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 Payroll Contributions | |
|
9.18%
|
Social Security
|
| 9.18% |
Total Employee Cost |
| Employee Income Tax | Annual |
|
0%
|
0-5,000 TND
|
|
15%
|
5,000 – 10,000 TND
|
|
25%
|
10,000 – 20,000 TND
|
|
30%
|
20,000 – 30,000 TND
|
| 33% | 30,000 – 40,000 TND |
| 36% | 40,000 – 50,000 TND |
| 38% | 50,000 – 70,000 TND |
| 40% | Above 70,000 TND |
Note: The social solidarity contribution (SSC), which was temporarily reduced to 0.5 % for FY 2023-25, reverts to 1 % in 2026 (affecting total tax rates).
Employer taxes
Employee taxes
Minimum Wage
General
Non-Agriculture sectors – 528.320 per month (based on 48 hours) and 448.238 per month (based on 40 hours).
Industrial and Agricultural workers – 20.320 per day
MINIMUM WAGE (PER MONTH)
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
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours | 8 hours per day and 48 hours per week (statutory default). | Many Collective Agreements (CAs) mandate a shorter work week, typically 40 hours per week. |
| Daily Overtime Cap | Total working hours, including overtime, cannot exceed 10 hours per day. | This effectively caps standard overtime at 2 hours per day. |
| Weekly Overtime Cap | Total working hours, including overtime, cannot exceed 60 hours per week (except in cases of urgent work or to prevent imminent accidents). | |
| Authorization | Overtime work often requires prior permission from the territorial Labour Inspection Department. | |
| Exemptions | Senior management, executives, and certain professionals with high autonomy are typically exempt from the maximum working hours and overtime pay. |
Mandatory Overtime Pay Rates (Tiered System)
Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s basic hourly wage.4 The rate varies significantly based on the employee’s standard work regime.
A. Non-Agricultural Sector Overtime
| Employee’s Normal Regime | Overtime Hours Worked | Minimum Premium Rate (Supplement) | Total Pay Rate |
| 48-Hour Work Week | All overtime hours | +75% of the regular hourly wage. | 175% |
| Less than 48-Hour Work Week (e.g., 40 hours) | Hours 41 to 48 (The first 8 hours) | +25% of the regular hourly wage. | 125% |
| Less than 48-Hour Work Week (e.g., 40 hours) | Hours beyond 48 per week | +50% of the regular hourly wage. | 150% |
| Part-Time Employees | All overtime hours | +50% of the regular hourly wage. | 150% |
B. Night and Rest Day Overtime
While the Labour Code focuses on the weekly threshold, other statutory regulations and collective agreements typically impose higher premiums for night, rest day, and public holiday work:
| Day/Condition | Statutory Minimum Premium (Total Pay) | Notes |
| Night Work (Typical) | $\mathbf{150\%}$ of the regular hourly wage. | Applies to hours worked at night (often 9:00 PM to 5:00 AM). |
| Weekends/Public Holidays | $\mathbf{175\%}$ of the regular hourly wage. | Higher rates are common under CAs; this is often cited as the statutory minimum for work on the weekly rest day or official holiday. |
Compensation Method
-
Monetary Pay: The payment of the applicable premium rate (ranging from 8$125\%$ to 9$175\%$+) is mandatory.
-
Time Off in Lieu (TOIL): The Labour Code and CAs allow for compensatory time off to be granted, but the rules for substituting time off for monetary pay are determined by the specific collective agreement in the sector.
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 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 March 2026 | Friday | Independence Day | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr (End of Ramadan) | |
| 21 March 2026 | Saturday | Eid al-Fitr Holiday | |
| 22 March 2026 | Sunday | Eid al-Fitr Holiday | |
| 9 April 2026 | Thursday | Martyrs’ Day | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha (Feast of Sacrifice) | |
| 28 May 2026 | Thursday | Eid al-Adha Holiday | |
| 16 June 2026 | Tuesday | Islamic New Year (Muharram) | |
| 25 July 2026 | Saturday | Republic Day | Standard holiday |
| 13 August 2026 | Thursday | Women’s Day | Standard holiday |
| 25 August 2026 | Tuesday | The Prophet’s Birthday (Mawlid) | |
| 15 October 2026 | Thursday | Evacuation Day | Standard holiday |
| 17 December 2026 | Thursday | Revolution and Youth Day | Standard holiday |
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.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
For an employer to terminate an employer, they must present a significant and just cause, and in respect for legal, regulatory, and collective agreement procedures. In discipline procedure, the employer must send a questionnaire to the employee and to summon him to a discipline council, where the employee has the right to appeal their case before.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Wages for manual/“ouvriers” must be paid at least once a week, and for salaried employees/“employés” at least once a month. | On termination (especially in dismissals without cause) the employee is entitled to severance pay: 1 day’s salary per month of service, capped at ~3 months’ pay. Notice periods are generally 1 month minimum, up to 3 months depending on service. | The law states salary must be paid in legal tender in Tunisia. |
Notice Period
For indefinite contracts, the employer must provide one month’s notice, given in writing. The notice period might be longer (2 or 3 months) depending on the category of the CBA the worker belongs to.
Severance Pay
Employees are entitled to severance pay, except in cases of serious fault on the employee’s part. 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 the probation period is set by sectoral collective agreements, and ranges from 3 months to one year, depending on the professional category the employee belongs.
Immigration
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...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 March 2026 | Friday | Independence Day | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr (End of Ramadan) | |
| 21 March 2026 | Saturday | Eid al-Fitr Holiday | |
| 22 March 2026 | Sunday | Eid al-Fitr Holiday | |
| 9 April 2026 | Thursday | Martyrs’ Day | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha (Feast of Sacrifice) | |
| 28 May 2026 | Thursday | Eid al-Adha Holiday | |
| 16 June 2026 | Tuesday | Islamic New Year (Muharram) | |
| 25 July 2026 | Saturday | Republic Day | Standard holiday |
| 13 August 2026 | Thursday | Women’s Day | Standard holiday |
| 25 August 2026 | Tuesday | The Prophet’s Birthday (Mawlid) | |
| 15 October 2026 | Thursday | Evacuation Day | Standard holiday |
| 17 December 2026 | Thursday | Revolution and Youth Day | Standard holiday |
Questions & Answers