Employer of Record in Tunisia: 14 Providers Compared (2026)

Employing someone in Tunisia: key facts

Rates below are national. Labour Code articles were read in a copy dated November 2024, before Law 2025-9.

Minimum wage

Decree no. 2026-67, published in the JORT on 2026-04-30 and applied from 2026-01-01 (number and date from press summaries; text not opened).

• Already fixed in the same decrees: 48-hour TND 611.520 from 2028-01-01; 40-hour TND 493.304 in 2027 and TND 517.571 in 2028. The 2027 figure for the 48-hour regime is not confirmed in the sources.
• Workers under 18: at least 85% of the SMIG. Agriculture has a separate SMAG, TND 21.336 a day in 2026.

Source: KPMG Tunisia, checked 2026-10-26.

Employer contributions

• Industrial wholly exporting companies pay 0.5 point less CNSS.
• On an office or IT payroll at the lowest accident rate the employer total is 17.07% + 0.4% + 2% + 1% = 20.47%.
• A supplementary pension scheme (employer 6% on pay above 6 SMIG) applies only to establishments that belong to it and is not counted.

Source: PwC Tax Summaries, checked 2026-10-26; the 17.07% rate also in Deloitte Tunisia. No official CNSS table for the 17.07% was opened.

Working hours and overtime

Which regime applies to an office employee depends on the sector’s collective agreement. Checked 2026-10-26.

Annual leave and public holidays

• One working day per month of work, up to 12 working days (15 counting rest days) a year (art. 113), plus one working day per full five years with the same employer, up to 18 in total (art. 115). Waiving leave is void (art. 131). (Labour Code, checked 2026-10-26).
• 2026 calendar: 15 holiday days over 12 distinct holidays: including Eid al-Fitr 20-22 Mar and Eid al-Adha 27-28 May, which depend on moon sighting (Business News, 2025-12-29, a press calendar rather than the decree; checked 2026-10-26).

Probation

• Open-ended (CDI) contracts: up to six months, renewable once for the same length. Before Law 2025-9 the length was left to collective agreements, custom or contract.
• During probation either side can end the contract with 15 days’ notice.
• No probation inside a fixed-term contract.

Source: Revue de droit comparé du travail, commentary on Law 2025-9, checked 2026-10-26. The law’s JORT text was not opened.

Notice and severance

Collective agreements can give more; they were not collected. Checked 2026-10-26.

13th salary and bonuses

Not mandatory by statute: the Labour Code text read has no 13th-month provision. A bonus can exist by contract or collective agreement; sector agreements were not reviewed (Labour Code, checked 2026-10-26).

Mandatory benefits

• Employer and employee register with the CNSS; pension, health insurance (sickness-maternity) and family allowances are covered by the contributions above.
• The employer pays work-accident and occupational-disease insurance (0.4%-4%).

Source: CLEISS, checked 2026-10-26.

Work permits

• A foreigner taking paid work needs a work contract and a residence card marked as authorising work as an employee (art. 258-2).
• The contract runs for at most one year, renewable once; longer for approved development projects.
• Recruitment is not allowed where Tunisian skills exist in the specialty.
• The employer registers the foreign worker within 48 hours (art. 261) and may not hire outside the profession and governorate named in the contract (art. 259).
• No source says whether an EOR entity can sponsor.

Source: Labour Code, checked 2026-10-26.

Currency and payroll

• Tunisian dinar (TND), divided into 1,000 millimes; payroll amounts are written with three decimals (CNSS, checked 2026-10-26).
• Monthly-paid workers are paid once a month; hourly or daily workers at least weekly (art. 140). A pay slip is mandatory with each payment (art. 143). Pay cannot fall on the statutory rest day (art. 142) (Labour Code, checked 2026-10-26).

Is Employer of Record legal in Tunisia?

It’s a grey area. Tunisia has no rule written for the Employer of Record model, and no regulator guidance, statute or court ruling about it was found in searches in French and English. That is an unresolved gap, not a confirmed exemption.

What the sources do establish:

• Law 2025-9 was promulgated on 2025-05-21 and published in the JORT on 2025-05-23. The press also calls it law no. 16 of 2025. It regulates employment contracts and bans labour subcontracting. Workers hired through labour subcontracting are treated as integrated into the beneficiary entity from entry into force (art. 8) (webdo.tn, checked 2026-10-26).
• Labour subcontracting is a contract under which a labour-hire company rents out workers to a client business, and it is prohibited outright (new art. 28). Activity subcontracting stays allowed only for specialised know-how that is not the client’s main and permanent activity, with the provider’s workers outside the client’s direction and control (art. 30). (Revue de droit comparé du travail, checked 2026-10-26).
• Fixed-term contracts are allowed only for objectively temporary needs; every contract is presumed open-ended (art. 6-2). Fixed-term contracts outside those cases became open-ended, so a term-limited hire is not a safe workaround (webdo.tn, checked 2026-10-26).
• Who is the employer: the Labour Code defines the employment contract as service under the direction and control of the employer for pay (art. 6) (Labour Code, checked 2026-10-26).

Whether an EOR employing a worker for a foreign client falls under the ban is not settled in any source we found. The ban is written around labour-hire to a business in Tunisia, but nothing says a foreign client is outside it.

Risks for the client:

• If the arrangement is treated as labour subcontracting, the worker is treated as permanent staff of the client, who can be treated as the employer (art. 8) (webmanagercenter.com, checked 2026-10-26).
• Penalties conflict between sources. The legal commentary reports a TND 10,000 fine for individuals, doubled for legal entities, and three to six months’ prison for repeat offences (art. 29); a press report on the same text gives TND 100-300 per employee concerned. The JORT text was not opened, so neither figure should be taken as final.
• For permitted activity subcontracting, the client shares liability with the provider for working conditions and must make up wages and contributions if the provider’s bank guarantee is insufficient (arts. 30, 30 quater).
• Misclassification: a role that looks like employment can be treated as one; see contractor misclassification.

Who actually employs your hire in Tunisia

The table covers the 14 providers whose own pages say they offer EOR in Tunisia (all checked 2026-10-26).

Thirteen of the 14 either don’t say which entity employs your hire or say they are the employer without naming a Tunisian entity. Tunisia’s company register (RNE) was not searched, so no entity here is registry-confirmed. With no regulator guidance on EOR, the entity statement is the main evidence you get. Before signing, ask: “Which legal entity will be the employer in my hire’s contract, is it registered in Tunisia with its own CNSS and tax numbers, and is it yours or a partner’s?”

Eight more providers in our set, including Oyster, Multiplier and Papaya Global, are not ranked because their pages don’t confirm EOR in Tunisia. Justworks’ official country list does not include Tunisia.

How to choose an EOR in Tunisia

Want the employing entity stated? Native Teams is the only provider that says it onboards hires under its own Tunisian entity, though it gives no entity name or registration number and a vendor statement is not a registry record.

Weighing price against detail? Skuad’s $299/month is the lowest Tunisia-specific price here. Playroll adds a published onboarding time. Remote’s $599/month comes with a payroll cut-off on the 10th of the month and a Right to Work assessment that can add three days. Most other prices in the table are global list prices.

Hiring a foreign national? Tunisian law requires a work contract and a residence card authorising paid work, and we found no source on whether an EOR can sponsor. Rivermate’s guide says an EOR can sponsor permits; RemotePass says sponsorship usually runs through the employer; Remote People estimates 8-12 weeks when a permit is needed. Ask for the permit route in writing.

Planning a short or fixed-term engagement? Fixed-term contracts are limited to objectively temporary needs, and the ban on labour subcontracting is the open question for the EOR model itself. Don’t use a fixed-term EOR contract as a workaround for a permanent role. On speed, vendors claim “as little as 3 days” (Deel) to 10 to 15 business days (Playroll).

What it costs to employ someone in Tunisia through an EOR

The EOR is modelled as an employer with a large payroll, so no small-employer relief is applied to either salary below. The salaries are USD 50,000 and USD 100,000 at 1 USD = 3.0085 TND (BCT interbank mid-rate of 2026-10-08, as reported by La Presse, checked 2026-10-26), rounded to TND 150,000 and TND 300,000.

Not included: the supplementary pension scheme (employer 6% on pay above 6 SMIG), which applies only to establishments that belong to it, and any 13th-month pay, which is not mandatory. Over 2021-2026 only the CNSS rate changed, from 16.57% to 17.07% on 2025-01-01. On TND 150,000 that moves the statutory cost from TND 29,955 to TND 30,705, up 2.5%, assuming the other rates were the same in earlier years, which no source we read states (PwC Tax Summaries, checked 2026-10-26).

The EOR’s own fee is on top, and the figures are monthly. Tunisia-specific prices run from $299/month (Skuad, discount depends on hiring volume) through $399/month (Playroll) to $599/month (Remote). The other providers publish only a global list price, from $99/month (Native Teams) through $199 (RemoFirst), $399 (Pebl), $579 (Borderless AI) and $599 (Deel, G-P), plus 399 EUR at Rivermate. Rippling, RemotePass and Safeguard Global quote on request, and Remote People publishes no Tunisia price.

Hidden costs, where published: Playroll says it charges zero onboarding or offboarding fees and Pebl says “No hidden fees”, both as global statements. No provider discloses a deposit, minimum term or termination fee for Tunisia, so a blank means unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. The Labour Code tests employment by direction and control, and Law 2025-9 allows service contracts only where the provider’s workers stay outside the client’s direction and control. For work that is independent, see how to pay contractors in Tunisia and our hiring guide.
• Your own Tunisian entity. A company employing its own staff directly is not renting out workers, so the question of whether an EOR falls under the subcontracting ban doesn’t arise. Playroll’s guide puts setting up a Tunisian SARL at 3-5 months and TND 8,000-15,000, a vendor figure we haven’t checked.
• A PEO. PEO co-employment suits a company that already has an entity; Deel’s Tunisia page offers Global Payroll and PEO for those. See EOR vs PEO.

What changed in 2026

• 2026-01-01: SMIG raised to TND 554.736/month (48-hour) and TND 470.251 (40-hour) by decree no. 2026-67, published 2026-04-30 and applied from 2026-01-01. Further steps for 2027 and 2028 are already fixed (KPMG Tunisia, checked 2026-10-26).
• 2026-01-01: Finance Law 2026 (law no. 2025-17 of 2025-12-12). The social solidarity contribution stays at 0.5% for 2026 and rises to 1% from 2027-01-01. The State pays the employer CNSS share for private companies hiring higher-education graduates (100%, 80%, 60%, 40%, 20% over five years). The home-to-work transport benefit stops being subject to income tax but stays subject to social contributions (Deloitte Tunisia, checked 2026-10-26).
• 2026-02-17: Parliament’s committee heard the authors of bill 095/2025, which would replace the 2004 data protection law (Organic Law 2004-63). As far as the sources show, it has not been adopted (Tunisie Numérique, checked 2026-10-26).
• Not new, still in force: since 2025-01-01 the income tax scale has eight bands with a top rate of 40%, and CNSS carries an extra 0.5 point for employer and employee (PwC Tax Summaries, checked 2026-10-26).
• Dated 2025, the main open point for 2026: Law 2025-9, published in the JORT on 2025-05-23, bans labour subcontracting, limits fixed-term contracts and caps probation at six months, renewable once (webdo.tn, checked 2026-10-26).

Numbers vendors haven’t updated

• Playroll’s Tunisia guide gives the SMIG as TND 465 (48-hour) and TND 400 (40-hour). The rates from 2026-01-01 are TND 554.736 and TND 470.251 (KPMG Tunisia, checked 2026-10-26). Remote’s page matches them.
• Atlas HXM’s Tunisia guide gives TND 459.264 (48-hour) and TND 390.62 (40-hour), against the same current rates.
• Papaya Global’s Tunisia guide (updated 2026-03-03) gives the employee social security share as 9.18%. Since 2025-01-01 the rate is 9.68% (PwC Tax Summaries, checked 2026-10-26).
• RemoFirst’s and Papaya Global’s guides put employer taxes at 20.07%. Our modelled office-payroll figure is 20.47%; the guides don’t show how theirs is built, and we haven’t reconciled the two.

How we built this page

Facts were collected and checked on 2026-10-26 against Tunisian official and professional sources: the Labour Code, CNSS and CLEISS pages, PwC, Deloitte and KPMG notes, and press reports of the 2025 and 2026 laws. Where the law’s own text was not opened, the page says so. Vendor claims come from each provider’s Tunisia-facing page; Tunisia’s company register was not searched, so entity statuses rest on vendor statements. The ranking puts the provider with a stated own entity first, then providers with Tunisia-specific prices, and then the rest. Nobody pays for placement on this page.