As of March 2024, the estimated population of Tunisia is 12,458,223 people.
The currency in Tunisia is the Tunisian Dinar (TND). The currency symbol is د.ت .
In Tunisia, indefinite-term contracts are the standard form of employment agreement. Fixed-term contracts not made in writing, those that do not state the term of the contract, or those that do not meet the requirements under law are assumed to be indefinite-term contracts. If an employee continues to provide services to an employer after a fixed-term contract ends, the contract is considered indefinite-term.
Tunisia's Labor Code does not explicitly prohibit the use of oral employment contracts. The employment relationship is proven by all means. However, fixed-term contracts must be concluded in writing and made in 2 copies: the employer keeps 1, and the other is issued to the employee.
Effective May 2025, Tunisia has prohibited the use of temporary work agencies and subcontracting of labor. Companies that previously relied on third-party temporary work agencies must now directly hire employees.
In Tunisia, probationary periods may not exceed 6 months and are renewable once for the same period. Employers and employees may terminate the employment contract during the probationary period in writing with 15 days' notice to the other party.
Tunisia's Labor Code sets a standard 48-hour workweek for most sectors and requires one weekly 24-hour rest period. The standard working hours may be reduced without going below a 40-hour week or an equivalent average established over a period of time other than a week (but not exceeding 1 year). In case of interruption of work, the law allows certain industries to increase the working duration to a maximum of 64 hours a week in order to take into account the loss of time resulting from the interruption.
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Tunisia's Labor Code provides annual leave to all employees upon completion of at least 1 month of service. Employees over 21 are entitled to 1 day of leave per month for a total duration of 15 calendar days (12 working days) of annual leave. The duration of annual leave for employees under 18 years of age is a total of 30 calendar days (24 working days) annually and accrues at the rate of 2 working days per month. The duration of annual leave for employees aged 18-20 years is a total of 22 calendar days (18 working days), accruing at the rate of 1.5 working days per month. The amount of annual leave an employee is entitled to also increases with the employee's length of service by 1 additional day of leave for every 5 years of continuous service with the same employer, up to a maximum of 18 days. Employees are entitled to their regular wages and other benefits for the duration of their annual leave.
Tunisia's Labor Code does not specify the amount of paid sick leave to which an employee is entitled. Sick leave causes the employment contract to be suspended. Sick leave only constitutes a reason for termination if it is sufficiently serious or prolonged that the company's needs require the employer to replace the sick employee. Tunisia's social insurance fund provides sickness benefits to employees for up to 180 days a year after a 5-day waiting period. The daily allowance for ordinary illness is equal to two-thirds of the average daily wage. For extensions, two-thirds (66.7%) of the insured worker's average daily wage is paid for the first 3 years; 50% is paid for up to 180 days a year in each subsequent year. Benefits are paid every 2 weeks.
Female employees in Tunisia are entitled to up to 15 days of prenatal leave during the last month of their pregnancy and 3 months upon the child's birth, and may request additional leave of between 1 and 4 months at the end of the childbirth leave, subject to employer approval. In the case of multiple births or where the newborn is disabled, premature, or suffering from a medical condition, a female worker is entitled to an additional month. Leaves are granted upon the employee providing a medical certificate. The extension requires a medical report submitted within the first 3 months following the birth. Female employees are entitled to a leave of 1 month upon giving birth to a stillborn child.
Tunisia's Labor Code provides paternity leave to fathers upon their child's birth. Private sector employees are entitled to 7 days of paternity leave or 10 days in the case of multiple births or if the newborn is disabled, premature, or suffering from a medical condition. The employee is entitled to 3 days of leave if the child is stillborn. Paternity leave is fully paid by the employer. The leave must be taken within 30 days from the date of birth.
In Tunisia, employers and employees must give 1 month's notice in writing. This notice period is the same for all categories of employees. If the provisions of an individual or collective agreement require a longer period of notice, those provisions will be applied. The employer must indicate the reasons for termination of employment in the notice letter. If compensation is paid in lieu of notice, the amount must be at least equal to wages payable for the notice period's length or its remainder. The employee has a right to time off to seek other employment during the second half of the notice period, without any salary loss.
In Tunisia, every employee bound by a contract of employment for an indefinite term and dismissed after the expiration of a probationary period is entitled to receive a severance allowance (unless the employee was dismissed for serious misconduct). The allowance is calculated based on 1 day’s salary (paid at the moment of the dismissal) for each month of active service with the same company. The severance allowance cannot exceed 3 months’ salary, regardless of the duration of effective service. However, collective agreements can stipulate conditions that are more favorable to employees.
In Tunisia, to qualify for an old-age pension, an employee must have reached 60 years of age with at least 120 months of contributions, or 55 years of age in the case of hazardous work with at least 120 months of contributions. A person is entitled to an early pension for personal convenience at 55 years of age with at least 360 months of contributions. The old-age pension amount is equal to 40% of the insured's average earnings in the ten years before retirement plus 0.5% of average earnings for each three-month period of contributions exceeding 120 months, up to a maximum of 80% of those earnings, which are taken into account up to 6 times the legal monthly minimum wage. The amount for early pension for personal convenience is reduced by 0.5% for each quarter (2% for each year) when a person retires before reaching 60 years of age. Both employees and employers pay social security contributions.
In Tunisia, the law provides survivors benefits to eligible survivors, including the deceased's widow(er) and children under the age of 16 (age 21 if a student, no limit if disabled or an unmarried daughter without income). The benefit is provided to the dependents only if the deceased was an insured pensioner at the time of death or had at least 60 months of contributions. The amount of benefits depends on the number of survivors as a percentage of the old-age or invalidity pension the deceased received or was entitled to receive. In case of death due to a work accident or occupational disease, survivors of the deceased employee are eligible to receive benefits that the employer covers.
In Tunisia, insured employees who are under 60 years of age, who have been assessed with at least a 66.7% permanent loss of work or earning capacity of non-occupational origin, and who have made at least 60 months of contributions, of which at least 2 quarters in the 12 months preceding the medical finding of the illness or the declaration of the accident, are entitled to invalidity benefits as long as they have permanently ceased all professional activity covered by the social security schemes. The degree of disability is assessed annually by a medical commission until the insured reaches 55 years of age. Invalidity pension is 50% of the insured's average earnings in the last ten years before the disability began, plus 0.5% of average earnings for every three months of contributions exceeding 180 months, up to a maximum of 80% of those earnings, which are taken into account up to 6 times the legal monthly minimum wage. In the case of disability caused by a work accident or disease, employees are eligible to receive benefits from the National Social Security Fund based on the degree of their disability.
Taxpayers are classified into residents who pay tax on their income from sources within or outside Tunisia and non-residents who are liable to pay tax on personal income derived from in-country sources. The tax year in Tunisia is the same as the calendar year. The income tax in Tunisia is progressive and varies from 0% to 40%. Non-resident taxpayers pay a 20% flat tax on income. The head of the family is subject to tax on their own income and that of dependent children (their income is reported on the head of the family's tax return). Spouses can also report the income of children on their tax returns in certain circumstances.
In Tunisia, there are several visa categories, including the following:
Foreign employees who wish to work in Tunisia must possess an employment contract and a residence card that includes authorization to work in Tunisia. Under certain circumstances, work permits are also issued without an employment contract, for example, in the case of managers with full powers and legal representatives or employees with international organizations. Companies have a quota on foreign executives and managers they can employ. During the first 3 years after the company is legally established or begins operating, only 30% of its total managerial staff may be foreign, and 10% from the 4th year onward. However, regardless of these percentages, a company may employ up to 4 foreign managers. Companies that need to hire beyond these limits need authorization from the Ministry of Employment. Employment contracts signed by a foreign national with a Tunisian company should not exceed 1 year. Moreover, the contract is renewable only once with the approval of the relevant authorities. The contract may be renewed more than once if the company is undertaking development projects that local authorities have approved. Both the contract and its renewal must be approved by the Ministry of Employment.
