4.6 School Fees For Employee's Children

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Tunisia /4. Withholding on benefits-in-kind / 4.6 School fees for employee's children

Commentary

Tunisia

No personal income tax is levied on benefits-in-kind consisting of a school allowance or expenses borne by employers in respect of staff's children entertaining activities. This applies when they are granted to employees and funded via profits or retained earnings

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2.1.4 Tax basis

8.1 Assessments and objections

5.2 Employee registration

2.1.2 Form TD-1

9.1.4 Expats and labour quotas

3.7 Performance-related bonuses

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4.6 School fees for employee's children

Tunisia

2.1.4 Tax basis

8.1 Assessments and objections

5.2 Employee registration

2.1.2 Form TD-1

9.1.4 Expats and labour quotas

3.7 Performance-related bonuses

2.2.2 Social security rates

1.1 Introduction: overview of the domestic payroll system

5.1.2 Affiliation with the National Social Security Fund (CNSS)

3.1 Minimum wage

2.2.3 National Housing Trust (NHT)

3.4.3 Maternity leave

2.2.1 Employee's pension insurance (EPI)

3.1 Tax exempt remuneration

Return of employees (ROE)

4.3 Company cars

3.6 Severance pay

2.2.2 National Hospital Insurance Fund (NHIF)

1.4.2 Industrial Training Fund (ITF)

2.2.4 Gratuity fund

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

4.6 School fees for employee's children

Tunisia

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