Ban on labor subcontracting in Tunisia: what companies need to know

The ban on labor subcontracting in Tunisia is a major issue for companies that rely on external providers, particularly in industry, services, logistics and administrative activities. The reform requires a review of certain work organisations, existing contracts and the responsibilities of client companies. The aim is to distinguish service arrangements that can be maintained from situations that may amount to a prohibited placing of workers at the client's disposal, and then to adapt contractual relationships and operational practices. Law No. 2025-9 of 21 May 2025, on the regulation of employment contracts and the prohibition of labor subcontracting, is the central text to take into account. For companies, compliance does not rest solely on amending contracts: it also requires examining the actual conditions in which services are performed. 1. What does Tunisian Law No. 2025-9 provide? Published in the Official Gazette of the Republic of Tunisia (JORT No. 61 of 23 May 2025), Law No. 2025-9 reforms employment contracts and prohibits labor subcontracting under the conditions set by the new legal framework. It notably strengthens the principle of the open-ended employment contract (CDI) and limits the use of fixed-term contracts (CDD) to exceptional situations defined by law. For companies, the challenge is to identify the real nature of each contractual relationship: is it an autonomous service entrusted to a provider or, in practice, workers placed at the client's disposal to meet the client's permanent needs? Which activities should be reviewed first? Organisations that use providers to supply on-site personnel should in particular re-examine the following arrangements: - the placing at disposal of agents permanently assigned to internal teams; - service contracts whose real purpose consists essentially in supplying workers; - arrangements in which the client company directly organises the working hours, daily tasks and leave of the provider's staff; - subcontracting contracts linked to recurring functions, without a clear definition of expected results or operational autonomy for the provider. These situations are warning signals to be analysed legally, not an automatic list of prohibited activities. Classification depends on the applicable legal framework, the content of the contract and the actual conditions of performance. 2. Labor subcontracting or service provision: what is the difference? The reform does not mean that every form of outsourcing is necessarily prohibited. A distinction must be drawn between the supply of labor and a genuinely organised service performed by a provider within the authorised legal framework. Practical diagnostic grid: - Subject matter of the contract: an autonomous service covers a defined service or result; a risk situation covers the placing of personnel at disposal. - Organisation of work: in an autonomous service, organisation belongs to the provider; in a risk situation, the client manages day-to-day operations. - Supervision: the provider's operational manager supervises an autonomous service; supervision comparable to that of internal employees is a warning signal. - Invoicing: an autonomous service is invoiced on a service, deliverable or agreed works; invoicing mainly based on the number of people placed at disposal is high-risk. - Responsibilities: a clear contractual allocation characterises an autonomous service; actual responsibilities that differ from the contract signal a risk. These criteria form a practical diagnostic grid, not a standalone legal test. A contract titled "service provision" is not enough to secure an organisation if the real conditions correspond to a prohibited placing at disposal. Practical example An industrial company entrusts equipment maintenance to a provider that has its own managers, organises its interventions and commits to defined operations. This organisation may qualify as a genuine service arrangement, subject to compliance with the applicable rules. Conversely, if workers are permanently assigned to the client company's production line, placed under the direct orders of its managers and integrated into its teams like employees, the arrangement requires in-depth legal review. The distinction is essential for industrial companies, international groups and companies that outsource cleaning, logistics, maintenance or certain support functions. 3. What legal risks for companies in 2026? The law provides for several consequences in the event of prohibited labor subcontracting. The risks concern the provider company, the beneficiary company and, in certain circumstances, their managers. Sanctions provided by the law Under Articles 29, 30 bis and 234 ter of the Labour Code, as amended by Law No. 2025-9, the main risks include: - a fine of 10,000 dinars for a natural person who commits the offence of labor subcontracting; - a fine of 20,000 dinars where the perpetrator is a legal entity; - a fine of 10,000 dinars for the legal representative or manager whose involvement in the recruitment of employees in this framework is established; - in the event of a repeat offence, a prison sentence of three to six months is provided for the persons referred to in Article 29; - for certain offences referred to in Article 234 ter, a fine of 100 to 300 dinars per worker may be applied, up to a total ceiling of 10,000 dinars. These sanctions correspond to distinct provisions: their application depends on the nature of the offence and the required legal conditions. They should therefore not be automatically added together to calculate a sanction applicable to a given company. Responsibility is not limited to the commercial contract Where an authorised service is performed on the premises, warehouses or sites of the beneficiary company, Article 30 ter provides for obligations regarding working conditions, health and safety, working time, rest and other legal guarantees. The text also provides for the transmission of evidence relating to the payment of wages and social contributions within the applicable deadlines. Article 30 quinquies further preserves the direct action rights of certain creditors, notably the workers concerned and social security bodies, against the beneficiary company, within the limits provided by law. For a legal department or human resources team, it is therefore insufficient merely to check that a signed contract with the provider exists. The modalities of staff management and compliance with social obligations must also be controlled. 4. Key figures and regulatory landmarks in 2026 The figures most directly useful for corporate compliance come from the legal and regulatory texts published in 2025 and applicable to the legal framework examined in 2026. - 10,000 TND: reference fine provided for the natural person who commits the offence of labor subcontracting, under Article 29. - 20,000 TND: fine amount where the perpetrator is a legal entity, under the same article. - 20%: for service or works contracts falling under the Article 30 quater regime, the order of 23 September 2025 sets the financial guarantee at 20% of the agreed contractual value. - 3 days: the financial guarantee must be subscribed with a bank or financial institution within three days of conclusion of the relevant contract. Sources: Law No. 2025-9 of 21 May 2025 and the order of the Minister of Social Affairs of 23 September 2025. Note on 2026 statistics: no consolidated national statistic for 2026 measuring the number of companies brought into compliance, offences recorded or the overall economic impact of this reform has been identified in the official sources consulted. It would be misleading to present the legal amounts above as economic statistics or enforcement data for 2026. The 20% financial guarantee concerns the service or works regime covered by the texts; it does not authorise prohibited labor subcontracting. 5. How to adapt service contracts? Compliance should begin with an audit of existing contracts. Simply changing the title or adding a clause stating that the provider is independent is not enough if the real functioning of the relationship remains unchanged. Step 1: map contracts and providers The company must inventory subcontracting, cleaning, security, maintenance, logistics and staff-supply contracts. For each contract, it should identify: - the number of workers concerned and their place of assignment; - the duration and frequency of interventions; - the nature of the tasks and their link with the company's main and permanent activity; - the identity of the person who gives instructions and controls performance of the work; - invoicing, remuneration and absence-management arrangements; - responsibilities regarding health, safety and social compliance. This mapping makes it possible to prioritise risks and distinguish contracts requiring immediate revision from services that can continue within a compliant framework. Step 2: review the subject matter and contractual obligations Where a service can lawfully be maintained, the contract must precisely describe the services or works entrusted, the expected results, performance deadlines and respective responsibilities. Clauses to examine include in particular: - the subject matter of the service: description of the service or works, rather than a mere supply of personnel; - the provider's autonomy: organisation of interventions and supervision by its own managers, where this matches operational reality; - social obligations: evidence of payment of wages and contributions, according to legal requirements; - health and safety: allocation of obligations and procedures applicable on the beneficiary's site; - regulatory compliance: commitments adapted to the nature of the service and the applicable texts; - management of breaches: control, correction and termination mechanisms compatible with applicable law. These clauses must reflect the real organisation of the service. They cannot neutralise a statutory prohibition. Step 3: verify financial guarantees For services falling within the scope of Article 30 quater, the order of 23 September 2025 provides for a financial guarantee intended for payment of sums due to employees and social contributions. The company should in particular verify: - that the guarantee is subscribed within the three-day regulatory deadline; - that its amount corresponds to 20% of the agreed contractual value; - that a copy of the certificate is delivered to it immediately; - that follow-up and reaction arrangements in the event of non-payment are organised. The order also provides that, where the provider fails in its payment obligations under the conditions referred to in the text, the beneficiary company must take the prescribed measures, including payment of the employees concerned and opposition with the financial institution to mobilise the guarantee. Step 4: organise the transition of non-compliant contracts Where an arrangement corresponds to prohibited labor subcontracting, the solution is not to transform it artificially into a service contract. Depending on the circumstances, the company must study with its legal advisers the modalities of regularisation: direct recruitment, reorganisation of activities, insourcing of certain functions or recourse to a distinct and lawfully authorised service. The law provides for specific transitional provisions, notably regarding the permanent appointment of certain employees who worked under prohibited subcontracting. Application of these provisions must be assessed in light of the workers' situation, the history of the relationship and the applicable text. 6. How to adapt the company's internal organisation? Legal compliance also requires an evolution of day-to-day practices. General management, human resources, procurement and operational managers must apply coherent rules. Human resources: identify positions occupied by external workers, analyse permanent needs and determine situations requiring regularisation or direct recruitment. Procurement and supplier management: integrate legal and social controls into provider selection, contract validation and follow-up of mandatory evidence. Operational managers: clarify the respective responsibilities of client and provider, avoiding day-to-day management practices incompatible with the autonomy required for an authorised service. Finance department: assess the cost of compliance scenarios, required guarantees, possible recruitment costs and consequences for contract budgets. For groups with several establishments in Tunisia, a centralised procedure is recommended. It facilitates contract monitoring, retention of evidence and escalation of anomalies to legal and HR teams. 7. Compliance checklist for companies in 2026 Companies can use the following list as a first step in an internal audit: - inventory current subcontracting and service contracts; - identify security and cleaning activities as well as staff-supply arrangements; - verify the activity entrusted and the actual conditions of worker supervision; - examine contractual clauses and respective responsibilities; - check evidence of payment of wages and social contributions; - verify the financial guarantee applicable to the relevant services; - assess direct recruitment needs and reorganisation scenarios; - formalise a regularisation plan with HR, procurement, finance and legal teams. This list is a pre-diagnostic tool. It does not replace legal analysis of contracts or examination of individual workers' situations. 8. Frequently asked questions on the subcontracting ban in Tunisia Is all subcontracting prohibited in Tunisia? No. Article 30 of the Labour Code allows conclusion of service or works contracts under certain conditions, notably where they require professional knowledge or technical specialisation, do not fall within the beneficiary's main and permanent activity, and where the workers are not placed under its direction and control. Article 28 expressly prohibits labor subcontracting and also assimilates security and cleaning to that form of subcontracting. Can a company keep its existing service contracts? That depends on their subject matter and conditions of performance. Contracts must be examined against the applicable provisions, without assuming that their age or title makes them compliant. Companies must also take into account the transitional provisions provided by the law. Which clauses should be amended first? In particular, the subject matter of the contract, respective responsibilities, supervision arrangements, social obligations, health and safety, applicable financial guarantees, and control and termination procedures should be reviewed. Which companies are most concerned? Companies that regularly use external staff, particularly in cleaning, security, production, logistics and support activities, should review their arrangements as a priority. The level of risk depends on the real situation and the scope of the relevant rules. Does compliance always require direct recruitment? Not necessarily for every external service. Where a relationship effectively amounts to prohibited labor subcontracting, the company must examine the legal modalities of regularisation. For other activities, an autonomous service may remain possible if all applicable conditions are met. 9. How can ANILF support companies? The labor subcontracting reform requires an approach combining employment law, contractual analysis and operational organisation. For Tunisian and international companies, the challenge is to secure relationships with providers while preserving business continuity. ANILF can intervene in particular for: - legal audit of service contracts and identification of clauses or arrangements presenting a non-compliance risk; - analysis of work relationships in order to distinguish autonomous services from situations that may amount to a prohibited placing at disposal; - contractual review and securing, notably regarding social obligations, financial guarantees and control mechanisms; - support for regularisation, in coordination with HR, procurement, finance and general management teams; - advice to international groups on adapting their internal procedures to Tunisian law requirements. A preventive review makes it possible to identify risks before renewing a contract, restructuring an activity or setting up a new subcontracting arrangement. Does your company use external providers in Tunisia? ANILF can support you in analysing your contracts, assessing your legal risks and defining a compliance plan adapted to your organisation. Note: this article is for general information purposes and does not constitute personalised legal advice. Application of Law No. 2025-9 and its implementing texts depends on each company's concrete situation. Sources - Law No. 2025-9 of 21 May 2025 on the regulation of employment contracts and the prohibition of labor subcontracting (JORT No. 61 of 23 May 2025); - Labour Code (Articles 28, 29, 30, 30 bis, 30 ter, 30 quater, 30 quinquies and 234 ter, as amended); - Order of the Minister of Social Affairs of 23 September 2025 on the financial guarantee.