Labor law reform in Tunisia: which obligations should employers verify in 2026?

The Tunisian labor law reform introduced by Law No. 2025-9 of 21 May 2025 has changed the rules applicable to employment contracts and labor subcontracting. In 2026, companies must review their contracts, recruitment practices and relationships with service providers in order to limit legal and social risks. For international groups, industrial companies, service companies and foreign investors, this compliance exercise is also a governance and risk-management issue. 1. Labor law in Tunisia: key figures for 2026 The latest available data from the National Institute of Statistics (INS) help place the stakes of the Tunisian labor market in context. - 14.9%: unemployment rate in the second quarter of 2026, compared with 15% in the first quarter. - 3.568 million: number of employed persons in the second quarter of 2026. - 49.9%: share of employed persons working in the services sector. - 20.4%: share of employed persons in manufacturing industries. These figures underline the importance of social compliance issues for service companies and industrial players, particularly when they use external providers or employ large teams. Source: National Institute of Statistics, employment and unemployment indicators for the second quarter of 2026. 2. Law No. 2025-9: what are the main changes? Promulgated on 21 May 2025 and published in the Official Gazette of the Republic of Tunisia on 23 May 2025, Law No. 2025-9 notably reforms employment contracts and prohibits labor subcontracting. The open-ended contract becomes the principle The reform establishes the open-ended employment contract (CDI) as the general principle of the employment relationship. The use of fixed-term contracts (CDD) must be examined in light of the situations authorized by law and the applicable conditions. Companies must therefore verify that the nature of the contract genuinely matches the professional situation concerned. Points to check: - The legal justification for using a fixed-term contract. - The compliance of existing contracts with the new rules. - Renewal conditions and contract duration. - The consequences of the reform for contracts concluded before it entered into force. The probationary period must be framed The reform provides for a probationary period of up to six months, renewable only once for the same duration, according to the applicable provisions. Employers must check the drafting of probation clauses, their duration and their consistency with the employment contract and the applicable texts. Labor subcontracting is prohibited The law strictly frames service provision and the supply of works. Distinguishing a genuine specialized service from a supply of personnel is therefore essential. A contract titled "service provision" is not, by itself, enough to guarantee compliance. The analysis should notably focus on: - The real nature of the services performed. - The link between the services and the beneficiary company's main and permanent activity. - The existence of technical or professional specialization. - The degree of direction and control exercised over the workers by the beneficiary company. Companies must therefore review their service contracts in light of the criteria set by the law, rather than limiting themselves to the contract title. 3. Subcontracting: what risks for companies? The reform requires particular attention in sectors that regularly use providers: industry, logistics, business services, maintenance and outsourced activities. An incorrect qualification of the contractual relationship can lead to social, financial and organizational consequences. Companies should notably: - Map ongoing subcontracting contracts. - Identify services that may amount to a supply of labor. - Verify the respective responsibilities of the provider and the beneficiary. - Examine obligations relating to working conditions, health and safety. - Plan, where necessary, an adaptation of the organization and of the contracts. The law also provides specific rules regarding the working conditions of providers' employees working on the beneficiary company's premises. Point of vigilance: the analysis must be carried out case by case. Not all outsourced services are necessarily prohibited; their compliance depends on the real nature of the service and compliance with the legal conditions. 4. Which obligations should be checked as a priority in 2026? A legal review of labor law can be organized around six axes. - Employment contracts: open-ended contracts, justification of fixed-term contracts, clauses and renewals. - Probationary period: duration, renewal and contractual drafting. - Subcontracting: nature of the services and real conditions of performance. - Payroll and social charges: filings, payments and supporting documents. - Working conditions: working hours, rest, health and safety, collective agreements. - HR documentation: signed contracts, personnel files and internal procedures. This review must also take into account applicable collective agreements, sector-specific obligations and any particular provisions concerning the employees involved. For international groups, it is useful to integrate these checks into group compliance procedures, while taking into account the mandatory requirements of Tunisian law. 5. Foreign companies: why strengthen social compliance? A foreign company established in Tunisia may apply HR policies harmonized at international level. However, these policies must remain compatible with local law. Difficulties arise in particular when creating a subsidiary, completing an acquisition, reorganizing or transferring activities between several providers. A preventive analysis makes it possible to identify risks linked to employment contracts, subcontracting and social obligations before they become sources of disputes. In an acquisition context, these checks can also be integrated into legal due diligence in order to assess potential social liabilities and determine the regularization measures required. 6. How to prepare a labor law compliance audit? A structured approach can follow four steps: Step 1 — Collect the documents. Gather employment contracts, amendments, service contracts, social documents and HR procedures. Step 2 — Identify the risks. Review fixed-term contracts, probationary periods, outsourced services and any divergences between contracts and actual practices. Step 3 — Assess the consequences. Determine the legal, social, financial and operational risks associated with each situation. Step 4 — Define a compliance plan. Prioritize actions, adapt contracts where legally appropriate and document the decisions taken. The objective is not only to update documents. It is also to ensure that the company's day-to-day practices match the applicable legal framework. 7. How ANILF supports companies in Tunisian labor law The 2025 reform invites employers to review their contractual practices and social organization with a preventive approach. ANILF assists Tunisian and international companies in analyzing their labor law obligations, reviewing their contracts and identifying the legal risks linked to their activities in Tunisia. Support may notably cover: - Auditing employment contracts and HR practices. - Legal analysis of subcontracting and service provision contracts. - Identifying social non-compliance risks. - Assisting foreign companies in applying Tunisian law. - Integrating social risks into acquisition, restructuring and due diligence transactions. Does your company employ staff in Tunisia or work with several providers? A targeted legal review helps identify the points to check and define the measures suited to your situation. Contact ANILF to review your Tunisian labor law compliance issues.