Free guide · North Africa

Tunisia Payroll & Employment Guide 2026

Regional Note: Tunisia is a nearshore tech and BPO hub for European companies, especially French-speaking markets. French is the operative language for all payroll, contracts, and regulatory filings. Unlike Gulf countries, there is NO expatriate exemption from CNSS or IRPP: all employees (Tunisian and foreign) contribute at identical rates. Skilled tech talent costs 60–70% less than equivalent French/Belgian profiles.

7
pages: 7
chapters: 1.039
words: TND
currency

Download the Guide Turkish Guide

At a glance

Four key payroll indicators for Tunisia

48h
MAXIMUM WORKING WEEK: 17.07%
EMPLOYER CNSS RATE: TND 528.320
48-HOUR MONTHLY SMIG: 40%
TOP IRPP RATE

What's in the guide

7 chapters, 7 pages

The opening summary of each chapter is below. Full text, tables and rates are in the PDF.

CNSS Social Insurance: 2026

2025/2026 Change: Finance Law 2025 (Law 48-2024) increased both employer and employee CNSS rates by +0.5% effective 1 January 2025, to fund the new

Income Tax: IRPP

Unemployment Insurance Fund for… Gross salary − CNSS employee contributions (9.68%)

Minimum Wage (SMIG)

Note: SMIG last updated January 2025; unchanged for 2026.

Working Hours & Leave

Maximum: 48 hours/week (most sectors); 40 hours/week (administrative roles).

Severance Pay

Statutory severance under the Labour Code.

Work Permits & Visas for Foreign Employees

Foreign employees must have both an employment contract and a residence card with work authorisation before starting work in Tunisia.

Practical Notes & Key Risks

CNSS rate changed January 2025: Both employer (17.07%) and employee (9.68%) rates increased by +0.5%.

This guide is for general information only; it is not legal advice or a complete statement of the law. The content reflects the legislation in force when it was prepared, and legislation changes. Always take country-specific professional advice on a concrete case.

With Datassist

Running payroll and employment operations in Tunisia

Employing people in Tunisia means applying the rules in this guide again every pay cycle: tracking rates, filing social security, running compliant wage payment channels and calculating end-of-service entitlements. Datassist teams exist so you can manage that from a single point.

Our Global Payroll Service Other Country Guides

Other countries