Employment in Tunisia is governed by the Labour Code, sector-level collective agreements and the social security rules administered by the CNSS. Collective agreements are important: they often set higher leave, pay scales and bonuses than the Code. Here is what employers need to know about leave, pay, tax and ending employment.
The Labour Code sets a minimum amount of paid annual leave, and the applicable collective agreement usually adds days for length of service. Sickness and maternity pay are largely provided through the national social security fund (CNSS) rather than by the employer.
1 working day of paid leave for each month of service, with more for young workers. Collective agreements commonly add extra days with seniority.
Medically certified sickness is covered by CNSS daily allowances after a short waiting period. Collective agreements may require the employer to top up pay.
Private sector maternity leave is paid through CNSS maternity allowances, and fathers receive short paid leave at the birth. Check the current entitlements with the CNSS and the applicable collective agreement.
Set up each Tunisian leave type in IceHrm with its own accrual, carry forward and approval rules, such as a monthly annual leave accrual with seniority days from your collective agreement. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The government sets a guaranteed minimum wage (SMIG) by decree for non-agricultural sectors, with separate rates for the 48-hour and 40-hour working week regimes. Collective agreements set higher minimum pay scales for each job grade.
TND 470.251 in the 40-hour regime, with effect from 1 January 2026. Separate rates apply to agricultural workers.
Many employers, and some sectors, work a 40-hour regime instead. At least 24 consecutive hours of weekly rest, normally on Sunday.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so overtime premiums reflect what was actually worked under either working-week regime. Time & attendance →
Residents pay personal income tax (IRPP) at progressive rates. Employers withhold tax from salaries each month and pay it to the tax administration; employees with other income file an annual return.
| Annual taxable income | Rate |
|---|---|
| TND 0 – TND 5,000 | 0% |
| TND 5,000 – TND 10,000 | 15% |
| TND 10,000 – TND 20,000 | 25% |
| TND 20,000 – TND 30,000 | 30% |
| TND 30,000 – TND 40,000 | 33% |
| TND 40,000 – TND 50,000 | 36% |
| TND 50,000 – TND 70,000 | 38% |
| Over TND 70,000 | 40% |
A social solidarity contribution of 0.5% also applies to income taxed under this scale for 2023 to 2026, returning to 1% from 1 January 2027. Employees whose net annual income is TND 5,000 or less are exempt.
Employers pay social security to the CNSS on gross salary, plus work accident insurance and two payroll taxes. Contributions are declared and paid quarterly.
Since 1 January 2025, including the 0.5% contribution to the unemployment insurance fund. Employees pay 9.68%.
Work accident and occupational disease insurance, paid by the employer at a rate that depends on the sector.
2% of gross salaries including benefits in kind, or 1% for manufacturing companies.
A contribution of 1% of gross salaries to the social housing fund.
Build Tunisian pay the way you already structure it, with your own salary components, deductions and formula columns, such as CNSS and TFP columns. Want to know how well IceHrm handles payroll calculations for Tunisia? Contact us or see Payroll →
An indefinite contract can be ended by the employer only for a real and serious reason, such as serious misconduct or economic or technological grounds. Dismissals for economic reasons must first be notified to the labour inspectorate and reviewed by a regional dismissals control committee.
The Labour Code requires 1 month’s notice to end an indefinite contract, unless a collective agreement sets a longer period. Employees dismissed after their probation other than for serious misconduct receive an end-of-service payment of 1 day’s wage for each month of service, up to a maximum of 3 months’ wages. Collective agreements may be more generous.
A dismissal found to be unfair can lead to damages of 1 to 2 months’ wages for each year of service, up to 3 years’ wages, on top of notice and severance.
Tunisia’s official holidays include national days and Islamic festivals that follow the lunar calendar. The Labour Code and collective agreements define which holidays are paid days off in the private sector.
Dates of the Islamic holidays are confirmed by the authorities shortly beforehand, based on the sighting of the moon.
Leave groups give each office its own holiday calendar, so you can add the confirmed dates of the Islamic holidays once for your Tunisian team and apply them automatically. Holiday calendars →
A 2025 reform of the Labour Code made the indefinite contract the norm, limited fixed-term contracts to specific cases and banned labour subcontracting. A written contract is standard practice, and terms can never be less favourable than the Labour Code or the applicable collective agreement.
Probation periods are governed by the Labour Code and collective agreements, which typically set different maximums for workers, supervisors and managers. Fixed-term contracts are permitted in the cases set out in the Labour Code, and an employee kept on beyond the legal limits for fixed-term work is treated as permanent.
Send contracts for e-signing, store them and work permits on the employee’s record, and track onboarding with task lists so the CNSS declaration is never missed. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Tunisia, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Tunisia? Talk to us.
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