Tunisia at a glance
Taxes in Tunisia
Employer Contributions
| Contribution | Rate |
|---|---|
| CNSS (Caisse Nationale de Sécurité Sociale) | 16.57% of gross salary |
| CNSS — occupational hazards fund | 0.4% – 4% (depends on sector) |
| Vocational Training Tax (TFP) | 1% or 2% of gross payroll (sector-dependent) |
| Housing Fund (FOPROLOS) | 1% of gross payroll |
| Contribution | Rate |
|---|---|
| CNSS (Caisse Nationale de Sécurité Sociale) | 16.57% of gross salary |
| CNSS — occupational hazards fund | 0.4% – 4% (depends on sector) |
| Vocational Training Tax (TFP) | 1% or 2% of gross payroll (sector-dependent) |
| Housing Fund (FOPROLOS) | 1% of gross payroll |
| Contribution | Rate |
|---|---|
| CNSS pension and health | 9.18% of gross salary |
| Income Tax (IRPP) | 0% – 35% (progressive) |
| Annual Income (TND) | Tax Rate |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 26% |
| 20,001 – 30,000 | 28% |
| 30,001 – 50,000 | 32% |
| Over 50,000 | 35% |
A basic personal deduction and family charges deduction reduce taxable income before bracket rates apply.
Employer of Record in Tunisia
What Is an Employer of Record?
An Employer of Record is the legal employer of your worker in Tunisia. Remote& handles employment contracts under the Tunisian Labour Code, CNSS registration, payroll, IRPP withholding, vocational training and housing fund levies, and statutory benefits — so you can hire Tunisian talent without establishing a local entity.
How Remote& EOR Works
| Party | Role |
|---|---|
| Your Company | Recruits the worker, assigns tasks, manages performance |
| Remote& | Signs the employment contract, registers with CNSS and tax authorities, processes payroll, withholds IRPP, remits all social contributions |
| Employee | Fulfills their role for your company under a Tunisia-compliant employment contract |
Ask Remi:
"Hire a Full-Stack Developer in Tunis — 4,500 TND/month, starting in 6 weeks" Remi handles contract drafting, CNSS registration, payroll and tax configuration, and leave management — all in one conversation.
Benefits in Tunisia
CNSS — Social Security The Caisse Nationale de Sécurité Sociale provides pensions, healthcare, work injury compensation, family allowances, and maternity coverage. Both employer and employee contribute.
Annual Leave Employees earn 1 day of annual leave per month of service (12 days per year for less than 5 years). After 5 years of continuous service, additional seniority days accrue.
Severance Pay (Indemnité de licenciement) Employees dismissed for economic reasons or without valid cause are entitled to severance calculated on the basis of salary and seniority.
- Supplementary private health insurance
- Transportation allowance
- Meal vouchers or canteen subsidy
- Performance bonuses
- 13th-month salary (common in multinational companies)
- Mobile phone and internet allowance
- Professional development and training support
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Annual Leave | 1 day/month (12 days/year); additional seniority days after 5 years |
| Sick Leave | Paid by CNSS after 4-day waiting period; employer pays first 4 days in some collective agreements |
| Maternity Leave | 30 days (public sector); extended by CNSS sickness fund post-30 days |
| Paternity Leave | 2 days |
| Special/Family Leave | 3 days for marriage; 3 days for death of spouse, child, or parent; 1 day for other family events |
Employment conditions
Working Hours
Standard working hours are 40 hours per week in most sectors. In some industrial and agricultural sectors, the maximum is 48 hours per week. Overtime must be compensated at a 25% premium for the first 8 hours beyond the weekly limit, and 50% thereafter.
Probation
Probation periods are determined by the employment contract or applicable collective agreement. Typical periods are: 3 months for executives, 1 month for other employees. Either party may terminate during probation with notice.
Payments
End of employment in Tunisia
Termination in Tunisia must follow Labour Code procedures. Resignation requires notice; the employer must also provide notice for dismissal or pay compensation in lieu. Dismissal for cause (disciplinary) requires a formal procedure including a prior hearing.
Economic dismissals (redundancy) require advance notification to the Regional Labour Inspectorate and prior consultation with employee representatives. Employees dismissed economically are entitled to severance pay calculated by salary and seniority. Final settlement must include all outstanding wages, accrued leave, and applicable indemnities.
Frequently asked questions
International companies can hire in Tunisia via: home-country payroll (non-compliant — Tunisian Labour Code and CNSS registration apply), contractor arrangements (appropriate for genuine project-based work), establishing a local entity (significant administrative requirements), or using Remote& as Employer of Record. The EOR route is the most efficient compliant path.