Overview

Capital
Tunis
Currency
Tunisian Dinar (DT)
Date Format
dd/mm/yyyy

Taxes

Employer
Pension - 7.76%
Sickness, maternity - 5.08%
Family benefits - 2.21%
Accidents at work / Occupational diseases - between 0.4 and 4%
Social security for workers - Special State Fund - 1.52%
Supplementary pension - 6%
Employee
Old age, disability, survivors - 4.74%
Sickness, maternity - 3.17%
Family benefits - 0.89%
Social security for workers - Special State Fund - 0.38%
Supplementary pension - 3%

Minimum Wage

General

Industrial and agricultural workers – 403 dinars per month

Non agriculture sectors - 378.56 dinars per month

Working Hours

General

A work week is 5 days and should not exceed 48 hours.

Overtime

A workday should not exceed 10 hours per day or 60 hours per week.

VAT

General

19%

Mandatory Benefits

Pension Fund

Employer contribution: 7.76%

  • Supplementary pension – 6%

Employee contribution: 4.74%

  • Supplementary pension – 3%
Social Security

The National Social Security Fund (CNSS) is in charge of old-age, invalidity, survivors, supplementary retirement, death, unemployment insurance and provides family benefits. All employers are required to join the scheme and declare their employees within a month of their start date.

Employer contribution – 16.97% to 20.57%

Employee contribution – 9.18%

Health Insurance

Healthcare is managed by the National Health Insurance Fund which covers health, maternity, occupation accident and disease.

Employer: 5.48% and 9.08%

Employee: 3.17%

Unemployment Insurance

There is no unemployment insurance scheme.

Payroll

Payroll Cycle

Employees are paid either weekly or monthly no later than the end of the month.

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.  

Advance Notice

One month’s notice period should be given in writing.

Severance Pay

Employees are entitled to severance pay unless they have been terminated for misconduct. Payment is calculated as one day’s pay for each month of employment. The maximum amount of severance is three months pay.