Looking to hire in Tunisia

Employees in Tunisia accrue paid time off throughout the calendar year. Leave is granted on a seniority basis, with entitlements increasing as length of service grows.

Sick leave is a separate entitlement from annual paid time off. A medical certificate is required when an employee is absent due to illness for more than 2 days.

Employees must submit current-year expenses within 60 days of the expense date or within 30 days after returning from a business trip, whichever is later. Prior-year expenses must be submitted by February 1 of the following year.

Employees must complete a Travel Order Form to claim business travel expenses. These expenses are treated as non taxable when supported by the travel order together with invoices and receipts for costs incurred within two weeks of returning from the trip. Some expense documents may need to show the employer’s information, and bank statements or transaction details are not accepted as supporting documentation.

Phone, internet, and coworking space costs incurred for business purposes can be reimbursed on a non taxable basis when properly documented with a tax invoice or receipt. Where the expense is incurred in Tunisia and the rules below require it, the employer’s name and address must appear on the document.

Business-related software, hardware, office equipment, supplies, and postal charges can be reimbursed as non taxable expenses when supported by a tax invoice or receipt. For certain items incurred in Tunisia, the employer’s name and address must be shown on the document.

A wide range of business travel costs can be reimbursed on a non taxable basis when backed by appropriate documentation. Tax invoices or receipts are generally required, and in some cases tickets or other travel documents must also be attached.

Business meals and related food costs can be reimbursed as non taxable when supported by a tax invoice or receipt that clearly shows the basic transaction details.

Training, development, promotional activities, and certain gifts may also be reimbursed, but their tax treatment differs depending on the nature of the expense.

Employers may provide a per diem to employees who need an overnight stay for business travel. Per diem is intended to cover meals, accommodation, and incidental business expenses incurred during the trip and is claimed in addition to other reimbursable expenses. When claiming a per diem, employees should attach a travel itinerary, mileage calculator output, flight or travel receipts, or other documents showing the dates of departure and return, the destination, and a description of the business purpose of the trip.

Bonuses, including contractual and discretionary payments such as incentives and commissions, are taxed as regular income and are subject to applicable social security contributions. Tunisia applies progressive income tax rates and withholds tax at source, so pay periods that include bonus payments may be subject to higher withholding. A 0.5% Contribution Sociale de Solidarité applies through fiscal year 2026, rising to 1% from 2027.