UKG Inc., a leading provider of HR, payroll, and workforce management solutions announces entering into a definitive agreement to acquire Immedis. Read More
Country Payroll Guide Tunisia
We deliver secure, compliant, accurate and touchless global payroll for Tunisia.

Key Facts
- Capital
- Tunis
- Date format
- dd/mm/yyyy
- Currency
- Tunisian Dinar (TND)
- VAT
- the standard rate is 19%
Contributions
Employers
- Social Security
- Social Security - 16.57%
- Work Insurance
- Work Insurance - 0.5%
- Housing Levy
- Housing Levy - 1%
- Development Levy
- Development Levy - 1% to 2%
- Total Employment Cost
- Total Employment Cost - 20.07%
Employees
- Social Security
- Social Security - 9.18%
- Total Employee Cost
- Total Employee Cost - 9.18%
Minimum Wage
- The minimum wage in Tunisia is 403 TND per month.
Payroll
- Payroll Cycle
- Monthly
- 13th Salary
Not required by law.
Income Tax
- Employee Income Tax (1)
- 0 - 5,000 TND - 0%
- Employee Income Tax (2)
- 5,001 - 20,000 TND - 26%
- Employee Income Tax (3)
- 20,001 - 30,000 TND - 28%
- Employee Income Tax (4)
- 30,001 - 50,000 TND - 32%
- Employee Income Tax (5)
- 50,001 TND and above - 35%
Working Hours
- General Working Hours
Should not exceed 48 hours per week.
- Overtime
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
15 days.
- Sick Days
Employee must have at least 50 days of covered employment in the last two quarters or 80 days in the last 3/4 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
30 days, employee receives 66.7% of their daily earnings.
- Paternity Leave
Fathers receive one day of paid leave within the first seven days following the birth of the child.
- Parental Leave
No provisions in the law.
- Other Leave
Work-related injury leave: there is no qualifying period, but the accident must be reported to the employer within 48 hours and must be assessed. The injured employer will receive 66.7% of their average daily earnings.
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.
- Severance Pay
Employees are entitled to severance pay unless they have been terminated for misconduct. The maximum amount of severance is three months’ pay.
- Probation Period
Six to nine months.
Visa
- Employment 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. There are two types: Temporary & Permanent Residence Visa.