Employer of Record Tunisia

Leverage our Employer of Record (EOR) service in Tunisia to hire top talent, ensure full compliance, and accelerate your growth in Francophone North Africa. Benefit from a skilled, bilingual workforce and seamless access to key markets like Algeria, Morocco, and Libya.

About EOR Tunisia

Our Employer of Record (EOR) service in Tunisia enables you to expand your operations in North Africa seamlessly, while ensuring full compliance with Tunisian labor laws. FMC Group takes care of all local administrative and regulatory responsibilities, allowing you to focus on driving your business forward.

Clients have seen strong performance in roles such as sales, marketing, business development, distributor management, and technical support or maintenance. As your local presence grows, you retain the flexibility to transition employees into your own legal entity if needed.

Tunisia is an ideal location to hire employees for your North African expansion. The country maintains stable diplomatic and economic ties with neighboring markets like Algeria, Morocco, and Libya. It offers access to a cost-effective, highly educated workforce with strong language proficiency in both French and English.

To learn more, we invite you to watch our free on-demand webinar: “Tunisia and Morocco as a Hub for Developing Your Business in Francophone North-Africa
You can also stay updated by subscribing to our monthly Business News North Africa.

Table of Contents

Get in Touch with Us

Imen Hamdi FMC Group 150x150 1

Ms. Imen Hamdi

Recruitment Manager Tunisia

 united states flag tunisia flag france flag

Why choose an Employer of Record in Tunisia?

EOR solutions are ideal for businesses seeking rapid, compliant, and low-risk entry into Tunisia’s market. Benefit from in-country expertise, focus on your core business, while the legal, payroll, and HR complexities are fully managed on your behalf.

FMC Group's approach

1. Initial consultation:
Begin by scheduling a free consultation with our team. We’ll walk you through the process and answer any initial questions to ensure a smooth start.

2. Talent acquisition:
You can either provide your selected candidate or take advantage of our international recruitment services to find the right talent for your needs.

3.Contracting & client onboarding:

We’ll work with you to define the salary, benefits, and employment terms, and clarify any contract-related questions.
Once aligned, we prepare:

  • A service agreement between your company and FMC Group
  • An employment contract between the employee and FMC Group
    This ensures full legal compliance with Tunisian labor law, and clearly outlines the roles, rights, and responsibilities of all parties involved.

4. Employee onboarding & HR administration:
Your employee is formally hired under FMC Group’s Tunisian legal entity, based on the agreed terms. We handle all HR-related tasks including contract formalities, payroll, and health insurance, while ensuring ongoing compliance with local legislation.

5. Employee management:
You maintain full operational oversight and direct the employee’s day-to-day work. FMC Group handles all administrative aspects—onboarding, payroll, statutory compliance—on your behalf.

6. Additional services (optional): company car & travel reimbursement:
If your employee requires a company vehicle, we’ll manage the entire process and deliver the car directly. Travel expenses can also be reimbursed through FMC Group, following your approval.

The FMC Group difference

At FMC Group, we do more than offer Employer of Record services, we build lasting human partnerships. Our difference lies in our belief that international employment is, first and foremost, about people. While we leverage digital tools to ensure efficiency, compliance, and transparency, we never let automation replace real human connection.

Unlike many EOR providers that adopt a tech-first approach focused on scaling for themselves, we prioritize what works best for you. Our systems are designed to save you time, reduce your internal workload, and prevent administrative complications, not to shift the burden back to your team.

With over 25 years of international market experience and 15+ years in direct employment management, we’ve earned the trust of global companies seeking a reliable, responsive, and knowledgeable partner. Our dedicated team in Tunisia takes the time to understand your business and your people, because no two clients, and no two employees, are alike.

Employee experience: practical tech meets personal care

We use smart, user-friendly tools to make life easier for employees:

But when it comes to issues that need a human touch, we’re always just a phone call or visit away. Every employee you entrust to us matters, and we make sure they feel that way.

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Who should use EOR in Tunisia?

Employing an Employer of Record (EOR) in Tunisia is a strategic solution for many types of organizations seeking compliant, efficient, and rapid hiring in the country. Typical users include:

Employee management & reporting flow

Daily employee management

The day-to-day management and supervision of employees are handled directly by your team. You retain complete control over task assignments, performance monitoring, and operational direction, ensuring your employees remain fully integrated with your business objectives.

Travel expenses

Employees register their travel costs using our dedicated expense management software. Each expense submission includes a summary sheet and copies of all relevant receipts. Your employee sends these to you for review and approval. Once you approve the expenses, FMC Group processes and pays out the reimbursements promptly to the employee.

Leave requests

Employees submit all leave requests through our HR software platform. Employees send their requests directly to you for approval. After you approve, FMC Group finalizes the leave in the HR system and ensures accurate tracking and record-keeping. We also monitor leave balances and provide you with regular, transparent reports on leave usage.

Salary increases and bonuses

For any salary adjustments or bonus payments, your team simply informs FMC Group of the approved changes, with the employee’s salary serving as the basis for calculating these adjustments and related benefits. We then handle the implementation and ensure that all payments are processed accurately and on time.

This structured approach ensures clear communication, efficient HR administration, and full compliance, while you maintain control over your team’s daily activities in Tunisia.

The EOR management & reporting flow

reporting flow

Contractual situation

In Tunisia, an Employer of Record (EOR) arrangement, such as with FMC Group, is based on two key contractual agreements that outline the respective roles and obligations of the client company, the EOR provider, and the employee:

Between the client company and FMC Group:

Through a service agreement, the client company appoints FMC Group as the legal employer of record, thereby transferring full responsibility for:

The client company directs the employee’s daily activities, performance, and perational decisions but does not appear as the legal employer.

The agreement specifies the scope of services, service fees, liabilities, confidentiality, and dispute resolution measures to safeguard both parties and ensure seamless collaboration

Between FMC Group and the employee

FMC Group signs a local employment contract directly with the employee and is listed as the official employer, assuming full legal responsibility for compliance. Employment contracts in Tunisia must cover:

FMC Group ensures all essential terms are in line with the Tunisian Labor Code and current legislative reforms, such as the standardization of permanent (open-ended) contracts (CDI) and the restrictions on fixed-term contracts (CDD). The employee goes about their day-to-day work for the client company but remains employed and paid by the FMC Group.

Summary of EOR responsibilities

Stakeholder

Responsibilities

EOR Provider

Legal employer, contract drafting, payroll, benefits, compliance, HR admin, terminations

Client Company

Business operations, employee supervision, performance management, work direction

Employee

Signs local contract with EOR, performs day-to-day role for client company

Onboarding timeline

Onboarding an employee through an EOR in Tunisia can typically be completed swiftly, usually within a few business days (from 2 to 15 days) once all required documentation is provided and contracts are signed. This allows companies to scale up quickly and efficiently

Consideration of sectoral collective agreements in employment contracts

What are sectoral collective agreements?

Sectoral collective agreements (conventions collectives sectorielles) are negotiated agreements that supplement or enhance the provisions of the Tunisian Labor Code for specific industries. They set minimum standards for wages, benefits, working hours, overtime, health and safety, termination procedures, and seniority. Additional protections or entitlements beyond the statutory minimum, often tailored to the characteristics of a particular sector such as banking, textiles, or metalworking.

Permanent contracts (CDI) become the standard

Under the new labor law in Tunisia, fixed-term contracts (CDD) are only allowed in three specific cases: temporary replacement, short-term increase in workload, or seasonal work. Any fixed-term contract that does not meet these conditions is automatically converted into a permanent contract (CDI), even without a new agreement or trial period.

Notice period to terminate an employment

The notice period for terminating an employee in Tunisia is governed by the Tunisian Labor Code and must be stipulated in the employment contract.

During probation period (Up to 6 Months)

The probation period in Tunisia can last up to six months, renewable once if needed. Either the employer or the employee may terminate the contract during probation by providing a mandatory 15 days’ written notice. All wages and benefits accrued up to the final working day during the notice period must be paid in full.

After probation period

Once the probation period has ended, the rules for termination change. For employees on permanent (indefinite) contracts, the statutory minimum notice period is generally one month. For executives and certain senior roles, the notice period may be extended up to three months, depending on the employment contract or relevant collective agreements. The notice period applies equally to both the employer and employee, and longer periods can be mutually agreed upon in the employment contract.

Written Notice: Notice of termination must be given in writing, and the notice period begins the day after delivery.

Wages and Benefits: Employees are entitled to receive their usual salary and benefits throughout the notice period.

Immediate Dismissal: Immediate termination without notice is only permissible in cases of gross misconduct or serious fault, as defined by the Labor Code.

At FMC Group, we ensure all employment terminations comply strictly with Tunisian Labor Law, providing proper documentation, transparent communication, and accurate calculation of final settlements. This approach safeguards your business from legal risk and ensures a smooth transition for both your company and your employees in Tunisia.

Cost of employment in Tunisia

Salaries in Tunisia are subject to progressive income tax rates and mandatory social security contributions. Tunisian employees pay personal income tax (Impôt sur le Revenu des Personnes Physiques – IRPP) ranging from 0% to 40%, depending on their income bracket. This results in a noticeable gap between gross and net salaries. Both employers and employees are also required to contribute to the CNSS (Caisse Nationale de Sécurité Sociale), which covers healthcare, pensions, family allowances, and workplace injury benefits. The employee contribution is generally around 9.68% of gross salary, while the employer contribution typically reaches approximately 17.07%, though rates can vary slightly depending on the sector.

Example calculation

Cost Component

Amount (TND)

Rate / Notes

Total Cost of Employment

6053.50

 

Employer CNSS Contribution

853.50

17.07% of gross salary

Work Accident Insurance

25.00

~0.5% (varies by sector)

FOPROLOS (Housing Fund)

50.00

1% of gross salary

TFP (Training Fund)

100.00

2% of gross salary

Economic Loss of Employment Fund (2025)

25.00

0.5% of gross salary

Gross Salary

5000.00

Agreed gross monthly salary

Employee CNSS Contribution

484.00

9.68% of gross salary

Income Tax (IRPP)

1165.25

Calculated from progressive 2025 tax brackets

Social Solidarity Contribution (CSS)

21.75

0.5% of taxable income (> TND 5,000/year)

Net Salary

3329.01

 

Employee benefits

Employee benefits in Tunisia combine legally mandated entitlements and widely adopted supplementary perks, allowing employers to build competitive, compliant compensation packages tailored to the local workforce.

All employees in Tunisia are covered by a comprehensive social security regime managed by the National Social Security Fund (CNSS) for private sector workers or the National Pension and Social Insurance Fund (CNRPS) for public sector employees. The social security system provides healthcare coverage, pension and disability benefits, work injury and occupational disease insurance, family and maternity benefits, sick leave, unemployment and death benefits.

To enhance their value proposition, many Tunisian employers, particularly multinationals and large companies, offer additional benefits, such as:

Minimum wage and taxation

Cultural and occasional perks

Holiday gifts/bonuses: During major holidays or company anniversaries, many employers provide token gifts, gift cards, or special bonuses to foster a positive workplace culture.

Employers in Tunisia are advised to ensure full compliance with statutory requirements and stay informed of evolving market practices. A well-structured benefits package, blending mandatory coverage and attractive supplements, helps attract and retain key talent in competitive industries.

Additional costs

EOR service fee

FMC Group charges a fixed monthly fee per employee in Tunisia. This fee covers a full range of administrative, HR, payroll, and legal compliance services, ensuring smooth local operations.

VAT

In Tunisia, 19% VAT (2025) is applicable on all EOR service invoices when the service is delivered locally, in accordance with Tunisian tax regulations.

Recruitment cost (optional)

FMC Group also offers end-to-end recruitment services in Tunisia upon request. This includes sourcing and pre-selecting qualified candidates, coordinating interviews, managing the hiring process, and supporting onboarding, allowing clients to streamline their expansion.

Can I get a total cost estimation for budgeting from FMC Group?

Yes, FMC Group provides customized cost estimations for EOR employment in Tunisia. We deliver a clear and detailed breakdown of total employment costs based on your role specifications, benefits structure, and compliance needs—helping you plan accurately and remain fully compliant with local labor laws.

To receive a tailored quotation, please contact FMC Group with your job details and hiring preferences.

Costs for terminating an employment

When terminating an Employer of Record (EOR) employment in Tunisia, employers must consider several mandatory costs and legal steps to ensure compliance and a seamless offboarding process for both employer and employee.

Regulatory landscape in 2025

The core framework is the Labour Code, as amended by Law No. 2025-9 of 21 May 2025, which:

  • Makes open-ended contracts (CDIs) the default form of employment.
  • Caps probation at 6 months (renewable once) and introduces a mandatory 15-day notice during that period.

Collective bargaining agreements (CBAs) may provide more generous terms; where they do, the CBA prevails.

During the probation period

Item

2025 Rule

Cost Impact

Maximum duration

6 months, renewable once (total 12 months)

None if respected

Termination notice

15 calendar days before the end of probation

Pay in lieu of the notice if not given

Severance

Not due when employment ends during probation

TND 0

Either party may terminate during probation for any reason, provided the 15-day notice (or pay in lieu) is honoured.

Notice periods after probation

After the probation period, once the employee is confirmed, the notice period extends to between one and three months, depending on the industry. Employers should refer to the applicable collective bargaining agreement to determine the exact duration.

Failure to give full notice obliges the employer to pay compensation equal to the employee’s full salary (base pay + allowances + benefits) for the unserved portion.

Severance pay

Eligibility

Severance (“indemnité de licenciement”) is mandatory unless the dismissal is for serious misconduct (“faute grave”) proved through the statutory disciplinary procedure. Resignations and mutually agreed terminations are exempt.

Calculation method

Length of Service

Formula

Absolute Cap

All tenures beyond probation

1 day’s gross salary × months of service

3 months’ salary maximum

Collective agreements in sectors such as construction, insurance and textiles may raise the formula to 1 month’s salary per year of service, with caps up to 6–12 months

Worked example

Employee with 42 months’ service, monthly gross TND4,200:

  1. Days of severance = 42 months × 1 day = 42 days ≈ 1.4 months.
  2. Amount = 1.4 months × TND4,200 = TND5,880.
  3. Cap check: below 3-month ceiling ⇒ payable in full.

Unpaid wages and benefits (final settlement)

  • Outstanding salary, bonuses, expense claims and statutory allowances must be paid on the last working day
  • Unused annual leave is compensated in cash at the employee’s current gross daily rate
  • The employer must issue a work certificate and CNSS (social-security) clearance to the employee

Remedies for unlawful termination

Remedy

Statutory Range

Conditions

Compensation for unfair dismissal

2 months’ salary per year of service; capped at 36 months

Awarded by the labour court when dismissal lacks a “genuine and serious” reason

Procedural breach compensation

1–4 months’ salary

Applies where the reason was valid but procedural steps were skipped

Reinstatement

Historically available only by mutual agreement; Law 2025-9 introduces a limited statutory reinstatement option enforceable by labour courts in cases of mass outsourcing violations

Employer refusal can trigger the compensation ranges above

Tax and social-security treatment

Payment Type

Personal Income Tax (PIT)

CNSS Contributions

Stamp Duty

Severance pay up to statutory cap

Exempt from PIT

Excluded from CNSS base for the portion above the statutory formula

None

Severance above statutory cap or contractual/CBA top-ups

Taxable at progressive PIT rates (0%–40%)

Subject to CNSS on taxable portion

None

Pay in lieu of notice

Fully taxable at progressive PIT rates

Normal CNSS contributions apply

None

Annual-leave payout

Fully taxable

Normal CNSS contributions apply

None

Tip: Although severance within the legal ceiling is PIT-free, employers must still report the amount on the employee’s year-end tax certificate for transparency.

Special cases and emerging issues

While Tunisia still lacks a dedicated collective-dismissal chapter, labour inspectors must approve any group lay-off motivated by economic or technological reasons; their opinion, although advisory, is highly influential.

How an EOR partner adds value

A reputable EOR in Tunisia:

  • Calculates notice, severance and statutory deductions in line with the latest CBAs and tax rules.
  • Handles labour-inspector filings for economic lay-offs.
  • Manages CNSS account closures and deregistration.
  • Guides employers through dispute-resolution timelines, reducing exposure to the 36-month unfair-dismissal cap.

By delegating these complex steps, businesses safeguard compliance, protect brand reputation and provide a transparent, dignified off-boarding experience for Tunisian employees.

Working hours in Tunisia

Standard Working Hours

Maximum Weekly Hours: According to the Tunisian Labor Code, the standard full-time workweek is 48 hours. However, many sectors have adopted a 40-hour workweek (8 hours per day over 5 days) through collective agreements or company policies, especially in the private sector and larger companies.

Daily distribution

  • The workday usually starts between 8:00–9:00 AM and ends around 5:00–6:00 PM, with a lunch break.
  • The official maximum for a single working day is 10 hours, including overtime in specific circumstances.

Workweek structure

  • Monday to Friday: Standard for most companies, with Saturday typically a day off.
  • In some traditional sectors, businesses may work a half-day on Saturday (generally until noon) and close Sunday.

Flexible arrangements

  • Employers and employees may agree on alternative distributions of working hours, provided the total does not exceed the legal weekly maximum.
  • Certain sectors or companies, especially multinationals, may adopt alternative schedules to align with international practices or production needs (with union/employee consent).

Mandatory break periods

  • For each working day exceeding 6 hours, employees are entitled to a minimum break of 1 hour (for lunch or rest).
  • For shorter days, a minimum break of 30 minutes should be provided.

Overtime regulations and compensation

Any work beyond the legal weekly working hours (usually 48 or as defined by agreement/sector) is regarded as overtime.

Overtime is subject to an annual ceiling, typically 170 hours per year, but this can vary by collective agreement.

Overtime is compensated at a higher rate, usually 25% above the standard hourly rate for the first 8 overtime hours per week, and 50% above for additional hours.

Night work (typically between 10 PM and 5 AM) may be compensated at even higher rates.

Alternatively, compensatory rest may be offered, subject to employer-employee agreement.

Weekend and holiday work

  • Sunday Work: Unless in essential sectors (e.g. hospitality, healthcare), Sunday work is generally discouraged.
    • Employees required to work on Sundays are entitled to additional compensation or a compensatory day off.
  • Public Holidays:
    • Work performed on official public holidays must be compensated at double the regular wage (100% premium), or with an equivalent period of paid time off.
  • Overtime on weekends/holidays: May command even higher rates, often double or more the typical hourly pay.

Summary table

Category

Regulation

Additional Notes

Max. Weekly Hours

48 (often 40 in practice/agreements)

8–10 hours/day

Overtime Rate

25%–50% surcharge (per code/agreements)

Night work surcharges apply

Annual Overtime Limit

~170 hours/year

Check sectoral agreements

Sunday/Public Holiday Work

Paid double or compensatory time off

Some sectors exempted

Breaks

1 hour for >6h/day; 30 min for shorter day

 

Minimum wage and taxation

Cultural and occasional perks

Holiday gifts/bonuses: During major holidays or company anniversaries, many employers provide token gifts, gift cards, or special bonuses to foster a positive workplace culture.

Employers in Tunisia are advised to ensure full compliance with statutory requirements and stay informed of evolving market practices. A well-structured benefits package, blending mandatory coverage and attractive supplements, helps attract and retain key talent in competitive industries.

Leave

Entitlement and accrual

  • Employees in Tunisia are entitled to one day of paid annual leave per month of service, typically up to 15 calendar days (12 working days) per year after completing one year of service.
  • The amount of annual leave increases progressively with additional years of service:
    • After 5 years: 1.5 days/month (18 days/year)
    • After 20 years: 2 days/month (24 days/year)

Special considerations

  • Leave can be divided if agreed to by the employer, but at least 6 consecutive working days must be taken together.
  • Timing of the leave is decided by the employer, who should consider business needs and employee preferences

Payment and unused leave

  • Employers must pay the regular salary during the leave period.
  • Upon employment termination, employees are entitled to payment for all unused leave, except in cases of gross misconduct

Sick leave

Eligibility and duration: All employees are entitled to sick leave upon presenting a medical certificate. employees must generally present the medical certificate within 48 hours of the first day of absence to ensure proper justification of the leave. Collective bargaining agreements may specify shorter or longer deadlines.

Compensation during sick leave

  • First 5 days: Unpaid waiting period.
  • Day 6 to Day 180: 66.7% (two-thirds) of average daily wage, for up to 180 days/year for the first three years, paid via Tunisia’s social security fund (CNAM).
  • Each subsequent year: 50% of wage for up to 180 days/year.
  • Compensation is usually paid every two weeks by CNAM.

Employer practice

Some employers may voluntarily top up social security payments, but this is not mandatory

Termination and job security

Employment cannot be terminated due to illness unless the absence is so long or serious that operational needs require replacement

Other types of leave

Maternity leave:

  • Standard Leave: 30 days of paid maternity leave at 66.7% of average daily wage, paid by social security (CNAM).
  • Extension: Additional 15 days in case of illness/complications from pregnancy or childbirth.
  • 2024 Update: Maternity leave in the private sector is now extended to 3 months. An additional month is possible in special cases (e.g., twins, premature birth, disability).

Paternity leave:

  • Private Sector: 1 day of paid paternity leave, taken within 7 days of the child’s birth.
  • 2024 Update: Extended to 7 days full pay (up to 10 days for multiple or special circumstances)

Bereavement leave:

  • Immediate Family (e.g., parent, spouse, sibling, child): 4 consecutive days.
  • Other relatives (e.g., aunt/uncle, spouse’s family): 2 days

Marriage leave:

  • Typically, 3 days of paid leave for the employee’s wedding

These provisions ensure comprehensive legal protection and job security for employees in Tunisia, with the possibility for employers to offer additional benefits by agreement or company policy.

Finding EOR employees in Tunisia

Hiring EOR employees in Tunisia is highly feasible, thanks to the country’s growing talent pool, strong educational system, and increasing numbers of multilingual and internationally trained professionals.

With FMC Group as your EOR partner in Tunisia, you gain access to a structured and localized recruitment process. We begin by crafting precise job descriptions that align with your business needs and comply with local labor regulations. Our recruitment team manages the entire hiring cycle, from sourcing and shortlisting candidates to conducting interviews that evaluate both technical skills and cultural fit. We also take care of all pre-employment formalities, including document verification to ensure full compliance with Tunisian laws.

Once the top candidates are selected, we present them to you for final approval, giving you full control over your talent choices. Whether you are seeking sales professionals, engineers, or executive managers, FMC Group helps you recruit the best-fit employees in Tunisia quickly and compliantly.

By leveraging our deep knowledge of the Tunisian market and our established recruitment network, we ensure a smooth and efficient onboarding process. Our team handles all legal, payroll, and HR compliance responsibilities so you can focus on your core business.

Already found a candidate? FMC Group can also hire them directly on your behalf through our EOR solution.

More about Tunisia

Strategic location and regional gateway

Tunisia’s strategic location at the crossroads of Europe, Africa, and the Middle East offers significant advantages for international businesses. Situated just 140 km from the southern coast of Europe and with direct sea routes to key Mediterranean ports, Tunisia serves as a natural hub for logistics and distribution in the Euro-Med region.

The country benefits from modern port infrastructure, expanding road and rail networks, and well-connected international airports. Tunisia has signed numerous free trade agreements, including with the EU (as part of the Association Agreement), COMESA, and the Arab Free Trade Area, giving businesses access to over 800 million consumers across Europe, Africa, and the Middle East.

Thanks to its proximity to Europe and its competitive operating costs, Tunisia has become an attractive nearshoring destination for companies looking to reduce time-to-market while maintaining quality and compliance standards.

Skilled and multilingual workforce

Tunisia has a young, educated, and highly trainable workforce. Over 60% of the population is under the age of 35, and the country produces tens of thousands of university graduates each year, especially in fields such as engineering, IT, business, and healthcare.

Tunisian professionals are known for their:

  • Multilingual capabilities, particularly in French, Arabic, and English
  • Strong technical expertise in sectors like automotive components, electronics, ICT, and offshoring services
  • Cultural adaptability and experience working with European, North American, and Middle Eastern partners
  • Work ethic and high learning agility, making them well-suited for international environments

Tunisia’s robust education system, supported by public and private universities, specialized training centers, and government-backed employability programs, ensures a continuous pipeline of skilled talent for both technical and managerial roles.

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Our office in Tunisia

FMC Group Tunisia

Bloc A 2, Carthage Center,
Rue du Lac de Constance,
Tunis 1053, Tunisia

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