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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in Tunisia
EOR in Tunisia
PEO in Tunisia

Tunisia map

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Mercans offers complete payroll, PEO and HR services in Tunisia

Offering one of the more diversified economies in North Africa, Tunisia presents a number of economic advantages including sound industrial capabilities, talent competitiveness, a solid entrepreneurship ecosystem and good ICT development. Tunisia remains a major exporter of dates and olive oil, while agriculture, manufacturing, services, tourism, and phosphate-related activities continue to play important roles. Supporting its geostrategic location is dedicated infrastructure including rail, air, and telecommunications, alongside an investment and tax framework designed to support business activity.

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Doing Business in Tunisia

Tunisia remains a foreign direct investment destination with thousands of foreign companies operating in the country. Businesses benefit from proximity to European and African markets, an established industrial base, and competitive labor costs. At the same time, employers should continue to monitor economic conditions, tax changes, labor compliance requirements, and practical operating risks.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Tunisia is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.

Banking

Banking Hours: branch hours vary by institution, with many banks operating Monday to Friday during standard business hours.

Working Week

The standard working week is generally up to 48 hours, although shorter weekly schedules may apply in certain sectors, occupations, or collective agreements.

Labor Law

Labor law is governed by the Labor Code as well as collective agreements. The law permits workers to organize and strike, regulates leave and working hours, and sets out minimum employment protections that employers must respect.

Main Industries

Petroleum, mining, particularly phosphate and iron ore, tourism, textiles, footwear, agriculture, food processing

GDP Growth

1.4%

Dates & Numbers

dd/mm/yyyy

Official State Name

Republic of Tunisia

Population

11.97 million

Capital

Tunis

Major Languages

Arabic

Currency

Tunisian Dinar

Internet Domain

.tn

International Dialing Code

+216

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Tunisia
Tunisia, TN
9:57 am, May 15, 2026
25°C
overcast clouds
53 %
Wind Gust: 18 mph
Clouds: 100%
Sunrise: 5:22 am
Sunset: 7:18 pm

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Payroll in Tunisia

Ensure efficient and professional handling of crucial details such as tax penalties, tax codes, and salary payments by outsourcing your payroll services to Mercans, allowing you to seamlessly expand your business globally. With experience, expertise, and smart payroll technology, our Tunisia payroll team provides the best outsourced payroll services. Mercans is one of the largest payroll companies in Tunisia and around the world. By using our secure online payroll and HR self-help portal, employees can handle multiple tasks without contacting the HR.

In addition to storing and accessing payslips, the portal provides a customized interface for resolving payroll inquiries, filling out data for the yearly tax clearance, or other documents to be prepared, requesting time off, managing business trips, or settling travel expenses. As for payroll in Tunisia, we streamline complex and time-consuming payroll processes such as payroll reporting, tax withholding, social security administration, and end-to-end payroll compliance by managing the administrative aspects and the end-to-end payroll services for you.

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Payroll

In Tunisia, the statutory minimum wage was increased again with effect from 1 January 2025. The monthly SMIG is 528.320 TND for the 48-hour regime and 448.238 TND for the 40-hour regime.

It is acceptable to provide employees with online payslips

Payslip

Payroll reports must generally be kept for 4 years

Reports

Employees receive paid annual leave of 12 working days

Annual Leave

For an employee to receive sickness benefit, they must satisfy the applicable social insurance contribution conditions

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Eligibility commonly depends on having a sufficient number of insured workdays in the reference periods before sickness began.

Sick Leave

Employees are entitled to 3 months of paid maternity leave. Paid paternity leave is generally 7 calendar days, increased in certain special cases

Maternity & Paternity Leave

Employees are generally required to be provided with 30 days of notice for termination of employment

Employee Termination

There are no provisions mandated by law regarding the 13th month salary

13th month salary

528.320 TND per month for the 48-hour regime and 448.238 TND per month for the 40-hour regime

Minimum Wage

Employees are entitled to overtime pay of 1.25x of their ordinary rate of pay for up to 2 hours only

Overtime

Employees paid monthly are generally entitled to 1 day of pay for each month of employment, subject to applicable limits and collective agreements

Severance Pay

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Employer of Record (EOR) in Tunisia

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Mercans provides convenient Employer of Record services for organizations seeking to hire employees and manage payroll in Tunisia without the need to establish a branch office or subsidiary. Our EOR in Tunisia hires workers according to local labor laws and can on-board them in a few days instead of weeks.

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As your EOR provider in Tunisia, we are committed to helping you achieve your business growth and expansion goals, ensuring the entire process is seamless, easy and compliant.

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Exactly as if they were an employee of your company, the new employee will work on your behalf. We always guarantee 100% compliance and support for your Tunisian and global businesses.

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PEO in Tunisia

Mercans PEO Services is a top-tier Professional Employment Organization (PEO) in Tunisia, delivering unparalleled human resource solutions to international companies. As a PEO in Tunisia, Mercans provides a flexible and cost-effective way for companies to operate in Tunisia by taking care of all HR-related tasks, such as employment, payroll, benefits, and compliance. With extensive experience in the Tunisian market and a dedicated team of experts, Mercans PEO Services is the go-to partner for seamless expansion in Tunisia. Through our expertise, companies can focus on their core business operations while we handle the complexities of HR. Choose Mercans PEO Services for a successful, stress-free business expansion in Tunisia.

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Tax and Social Security

For corporations, Tunisia applies sector-based corporate taxation and the social security system is funded by contributions from both employers and employees. Employers must also comply with current CNSS withholding and remittance rules.

Tax

Personal income tax is due by tax-resident individuals in Tunisia on their worldwide income. For non-resident individuals, only Tunisian-source income is generally subject to income tax.

15%

Corporate Income Tax

40%

Personal Income Tax

19%

Sales Tax

19%

VAT

Social Security

All contributions are collected from the individual by their employer for payment. However, individuals who carry out independent activities may choose to opt for one of a few social regimes which are made available by the social security authorities.

26.75%

Social Security Rate

17.07%

Social Security Rate for Employers

9.68%

Social Security Rate for Employees

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Employment Law

Tunisian employment relationships are primarily governed by the Labor Code and applicable collective agreements, which continue to play an important role in regulating pay, working time, leave, and dismissal.

Employment Agreement

There is no minimum duration specified for employment contracts and there are both fixed-term and indefinite employment contracts.

Working condition

The general work week is set as not more than 48 hours. However, certain sectors may be subject to specific agreements and there may be a reduction of the weekly working hours.

Leaves

As per the labor code and applicable social security rules, employees benefit from annual leave, maternity leave, sickness-related rights, and public holidays, while collective agreements may provide more favorable entitlements.

Employment termination

Employers are free to terminate employment agreements but dismissals shall be considered legally unfair if there is no genuine and serious cause to justify termination.

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30 days

Minimum notice period for terminating an employee

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varies

Total number of public holidays

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48

Working hours per week

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As provided

Total number of days for Compassionate & Bereavement Leave

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Immigration

Immigration rules in Tunisia remain relatively restrictive. Work permits are generally granted to foreign workers only where the required expertise is not available locally, and short stays do not authorize employment.

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Residency permits

A foreign worker must obtain a work contract with a local employer and hold a residence card that specifies the individual is allowed to undertake a remunerated activity in Tunisia. Residence-card procedures are administered through the competent local authorities and require legal entry and compliance with Tunisian stay and work rules.

Work Permit Validity

Residence cards for workers are commonly issued for 1 to 2 years depending on the authorization granted

Required Documents

A completed visa application form

A passport issued within the last 10 years and which is valid for a minimum of six months

A copy of the first page of the applicant’s passport

Passport photos according to the relevant consular requirements

Proof of accommodation in Tunisia, such as a lease or hotel reservation

A travel itinerary with the planned dates of travel

A letter of invitation from the applicant’s employer in Tunisia

Evidence of the visa application fee payment

Compliant, reliable, error-free and touchless payroll in Tunisia

Build the best team and hire top talent compliantly in Tunisia. Get in touch with Tunisia payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Tunisia and how does it support foreign companies?

    An Employer of Record in Tunisia enables international companies to hire local talent without establishing a Tunisian legal entity. The EOR acts as the official employer, overseeing employment contracts, payroll, taxes, social security and full compliance with Tunisian labour and employment laws.

    Why should businesses use an EOR instead of setting up a legal entity in Tunisia?

    Using an EOR in Tunisia allows companies to enter the market quickly and cost-effectively. You avoid entity registration, local incorporation costs and ongoing administrative burdens, while accessing Tunisian talent under full legal compliance.

    How does payroll outsourcing in Tunisia ensure compliance with labor and tax regulations?

    Payroll outsourcing in Tunisia covers salary payments, income tax withholdings, mandatory social security contributions and payroll reporting in accordance with the Tunisian Labour Code and tax regulations. This ensures transparent, compliant payroll operations in Tunisia.

    Can an Employer of Record in Tunisia hire employees and manage work permits for international companies?

    Yes. An EOR in Tunisia can hire both Tunisian nationals and foreign employees on behalf of your organisation. The service includes managing work permits or visa requirements, employment registration and adherence to immigration and labour laws in Tunisia.

    What are the main benefits of using EOR and payroll services in Tunisia for global expansion?

    Key benefits include fast market entry without entity setup, reduced setup and administrative costs, full compliance with Tunisian labour and tax law, access to local HR and payroll expertise, and flexibility to scale your workforce in Tunisia with minimal risk.

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