Tunisia is a country in Northern Africa bordering the Mediterranean Sea. Neighboring countries include Algeria and Libya. The geography of Tunisia is varied and consists of mountains in the north and semi-arid south that merge into the Sahara. The land has a total area of 163,610 square kilometers and a total coastline of 1,148 kilometers. The country has about 30 islands.
*Please note that the official currency is the currency of remuneration when employed through WorkMotion in Tunisia.
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Capital :
Tunis
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Currency :
Tunisian dinar (TND)
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Languages spoken :
Arabic, Tunisian Arabic/Darija, French
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Population :
11.94 million (2021 est.)
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Minimum wage 2023 :
Varies as per weekly working hours
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Cost of Living index :
$ (132 of 139 countries)
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Payroll Frequency :
Monthly
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VAT - standard rate :
19%
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GDP - real growth rate :
3.3% (2021 est.)
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The national holidays mentioned below are valid for the year 2023.
The approximate time for sharing the contract with an employee in Tunisia is 14 business days assuming no special requests or changes to our standard employment contract. Any such requests or changes would need to undergo internal and external review, directly leading to a time delay.
NOTE: This number is subject to change and is only an estimation of the Contract Sharing Time. The estimated Contract Sharing Time begins from the moment that WorkMotion has received all required information from both the client and the employee.
The actual working time must not exceed 48 hours per week. This period may be reduced without being less than 40 hours per week or an equivalent limitation established over a period of time other than the week, and not exceeding one year by collective agreements, or by regulatory texts, after consultation with the employers and workers trade unions.
Overtime cannot exceed 12 hours in a 48 hour week or 20 hours in a 40 hour week. Overtime pay depends on whether the employee is working a 48-hour or 40-hour week. A worker is entitled to overtime monetary compensation calculated as follows:
| Worker Category | Overtime Premium |
| 48 hours per week full-time worker | 75% of basic rate |
| 40 hours per week full-time worker | 25% of basic rate up to 48 hours
50% of basic rate on subsequent hours |
| Part-time worker | 50% of basic rate |
The length of the probationary period is regulated by collective agreements, individual contracts, and customs.
In most other collective agreements the probationary period is:
In order to terminate an indefinite employment contract, a written notice to the other party at least one month prior to termination. A longer notice period can also be provided if there are provisions from a contractual or collective agreement.
The legal minimum for paid time off is 18 days per year.
Employees must inform their employer within 48 hours of the illness and provide a medical certificate. The Sickness benefit is paid after a five-day waiting period of up to 180 days a year from Social security. 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%.
Employees receive one day of parental leave funded by the social security fund. The parental leave benefit is equal to the average daily wage, calculated based on the insured’s earnings received in the last quarter.
Female employees receive 30 days of maternity leave. In case of illness or complications arising due to pregnancy or confinement, an employee is entitled to an additional 15 days’ leave.
Employees are paid two-thirds (66.7%) of the average daily wage as a maternity leave benefit during the period of maternity leave and any extension thereof on medical grounds by Social Security.
Fathers working in the private sector are entitled to one day of paternity leave at each birth and the leave must be taken within seven days following the birth.
The beneficiary receives an allowance equivalent to the remuneration that he would have perceived if he had worked the same day. The employer shall make the payment to the employee immediately after the expiration of his leave. The employer can further be reimbursed by Social Security upon production of relevant documents.
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.
The National Social Security Fund is responsible for the management of:
The 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.
The employer also pays accident insurance (0.4% to 4%), Social Housing Promotion Fund Tax (FOPROLOS) of 1%, and Vocational Training Tax (TFP) of 2%.
| Benefit type | Contribution rate |
| Social security | 16.57% |
| Accident Insurance | 0.4% to 4% |
| Social Housing Promotion Fund Tax (FOPROLOS) | 1% |
| Vocational Training Tax (TFP) | 2% |
| Total | 19.97% to 23.57% |
The public health insurance scheme is managed by the National Health Insurance Fund or Caisse Nationale d’Assurance Maladie (CNAM). It is compulsory for everyone – including foreigners living and working in Tunisia. Spouses and minor children are also eligible for health insurance as dependents.
Employers typically handle registration for their employees. Benefits can only be received if the main insurer has either worked at least 50 days during the last two quarters or at least 80 days during the last four quarters.
Health insurance is financed by social security taxes. The employer contributes 16.57% towards social security.
The system of compensation for employment injury and occupational diseases makes provision for the granting of the following benefits:
Employers contribute between 0.4% to 4.0% of gross payroll, depending on the assessed degree of risk and the employer’s reported accident rate.
In Tunisia, the National Social Security Fund finances the cost of all unemployment benefits according to available resources. To receive unemployment benefits, one must have at least 12 quarters of contributions towards social security, be involuntarily unemployed, be ineligible for an old-age pension or a disability pension, and be registered at an employment office.
Unemployment benefits amount to one month of the insured’s salary, up to the legal monthly minimum wage. The benefits are paid for up to 12 months.
For an old-age pension, a worker must have attained 60 years of age with at least 120 months (10 years) of contributions or 50 years of age (in case of hazardous work) with at least 180 months (15 years) of contributions.
Old-age pension is equal to 40% of the insured’s average earnings in the 10 years before retirement + 0.5% of average earnings for each three-month period of contributions exceeding 120 months. The amount of pension ranges from 66.7% to 80% of the insured person’s average earnings up to six times the legal monthly minimum wage.
Public pensions are financed by the National Social Security Fund and employers contribute 16.57% to the fund.
Family allowances are paid for children younger than age 16 (age 18 if an apprentice, age 21 if a student or the insured’s daughter provides care for her brothers and sisters, with no limit if disabled). Allowances are paid for up to three children.
Family supplements are paid to families with a non-working spouse. Nursery school fees (means-tested): Paid to working mothers with monthly earnings of less than 2.5 times the legal monthly minimum wage based on a workweek of 48 hours. The child must be aged two to 36 months. Fees are paid for up to three children.
Family allowances are financed by social security contributions.
The Social Housing Promotion Fund Tax (FOPROLOS) aims to provide housing finance for low-income groups via a 1% tax on wages paid by the employer.
Employers pay a vocational training tax (TFP) of 2% of wages for skills development. The rate of this tax is 1% for manufacturing industrial companies.
The information contained in this Country Guide is provided for informational purposes only and should not be construed as legal advice on any subject matter. The contents of this Country Guide contain general information and may not reflect current legal developments or address your situation. You should not act or refrain from acting on the basis of any content included in this Country Guide without seeking the advice or representation of a licensed attorney. WorkMotion Software GmbH disclaims all liability for actions you take or fail to take based on any content included in this Country Guide.
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