Production Factors – Human Resources Costs
Tunisia has a young and educated population (315,000 students in 2024, 56% of whom are female).
Each year, Tunisia produces nearly 62,000 new graduates across all fields, with more than 30% coming from engineering, IT, and technical programs. Regarding engineering education alone, the annual number of graduates is estimated at over 7,000.
Salaries for managerial positions are governed by collective agreements, though actual levels are often higher. The table below provides indicative salaries :
Position | Net Salary (Dinars) | Total Cost to Company Including Social Charges (Dinars) |
Office Clerk | 800–900 | 1144–1307 |
Administrative Assistant | 900–1100 | 1307–1653 |
Supply Manager | 1100–1400 | 1653–2173 |
IT Engineer | 1400–3000 | 2173–5386 |
Electromechanical Engineer | 1300–2700 | 1999–4734 |
HR Manager | 1200–1800 | 1826–2919 |
Senior Technician | 900–1500 | 1306–2350 |
Technical Director | 3000–5000 | 5386–9918 |
Financial Director | 2500–4000 | 4317–7616 |
Guaranteed Minimum Salaries (SMIG)
- Monthly, 48-hour week: 528.32 Dinars/month (+ transport allowance 36.112 Dinars/month, attendance bonus 2.08 Dinars/month)
- Monthly, 40-hour week: 448.238 Dinars/month (+ transport 36.112 Dinars/month, attendance 2.08 Dinars/month)
- Hourly, 48-hour week: 2.540 Dinars/hour
- Hourly, 40-hour week: 2.586 Dinars/hour
Most sectors are governed by collective agreements, generally with these features:
- Hourly wage for execution-level staff
- Monthly salary for managerial staff
- Annual leave ranges from 18 days to one month per year
- Employers must provide an annual performance bonus and year-end bonus
Hourly Wages by Sector (Indicative)
- Textile & Garment Manufacturing: Minimum 2.850 Dinars/hour, median 3.601 Dinars/hour
- Transport allowance: 73.158 Dinars/month
- Attendance bonus: 7.930 Dinars/month
- Meal allowance: 0.25 Dinars/day
- Textiles:Minimum 2.850 Dinars/hour, median 3.629 Dinars/hour
- Transport: 81.462 Dinars/month
- Attendance: 8.445 Dinars/month
- Meal: 0.25 Dinars/day
- Plastic Processing:Minimum 2.931 Dinars/hour, median 3.429 Dinars/hour
- Transport: 97.8 Dinars/month
- Attendance: 10.949 Dinars/month
- Meal: 13.086 Dinars/month
- Canned & Semi-canned Food:Minimum 2.445 Dinars/hour, median 3.015 Dinars/hour
- Transport: 83.987 Dinars/month
- Attendance: 14.690 Dinars/day
- Meal: 0.50 Dinars/day
- Electricity & Electronics:Minimum 3.300 Dinars/hour, median 4.377 Dinars/hour
- Transport: 70.994–74.472 Dinars/month
- Attendance: 14.043–15.924 Dinars/month
- Meal: 0.30 Dinars/day
- Metal Construction:Minimum 2.725 Dinars/hour, median 3.220 Dinars/hour
- Transport: 81.435–88.221 Dinars/month
- Attendance: 6.894–7.359 Dinars/month
- Meal: 0.56 Dinars/day
- Printing, Binding, Cardboard & Paper Processing: Minimum 2.885 Dinars/hour, median 3.874 Dinars/hour
- Transport: 92.282 Dinars/month
- Attendance: 7.856 Dinars/month
- Meal: 0.35 Dinars/day
- Construction & Public Works: Minimum 2.925 Dinars/hour, median 3.536 Dinars/hour
- Transport: 90.479 Dinars/month
- Attendance: 7.856 Dinars/month
- Meal: 0.80 Dinars/day
- Wood, Cork & Furniture: Minimum 3.440 Dinars/hour, median 4.310 Dinars/hour
- Transport: 106.975 Dinars/month
- Attendance: 20.106 Dinars/month
- Meal: 0.65 Dinars/day
Special Contracts
- SIVP (University Graduates): Exemption from income tax and social contributions, plus a state bonus of 200 Dinars/month.
- CAIP (Non-University Graduates): Exemption from income tax and social contributions, plus a state bonus of 150 Dinars/month.