The minimum monthly wage for full-time employees is TND 459.26. 

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.

*From January 2020, the SCC rate of 0% applies only to individuals realizing exclusively salaries, wages, pensions, and life annuities whose annual net income does not exceed TND 5,000.

The employer cost is generally estimated at 17% of the employee salary.

• Social Security Employer - 16.57%
• Work accident - 0.50%

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.

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.

Terminations must respect complex rules and the rules of an employee’s employment country. The off-boarding is always handled by the Employer with the primary stakeholders. It may include ad-hoc fees as well as required or recommended steps on specific termination cases.

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

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.

To protect you from unforeseen financial risks arising from terminations, Deel applies a Severance Accrual to all employment agreements in this country.  Deel has extensive expertise in managing litigation risk globally and our Severance Accrual calculation is based on the prevailing common-law or statutory entitlements and local best practices. In the event your employee resigns or is not entitled to severance, all unused amounts will be returned to you.

Tunisia celebrates 12 national holidays over 15 days.

National public holidays include:

1. New Year’s Day
2. Independence Day
3. Martyr’s Day
4. Eid al Fitr (3 days)
5. Labor Day
6. Eid al Adha (2 days)
7. Islamic New Year: Floating
8. Republic Day
9. Women’s Day
10. Assumption Day
11. Prophet’s Day
12. Evacuation Day
13. Revolution Day

Onboarding takes 3 business days after the client signs the SOW.

The documents must be completed 1 day before the start date.

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