1. Registrations
Employment in Egypt starts with correct registration of both employer and employee.
- Employer registration with the Egyptian Tax Authority
- Social insurance registration with the Social Insurance Authority
- Each employee registered on the correct insurable wage
- Labour office file opened and maintained
2. Monthly obligations
Egyptian payroll runs on a strict monthly cycle.
- Income tax calculated on current progressive brackets and withheld
- Monthly tax submission to the Egyptian Tax Authority
- Employer and employee social insurance contributions filed and paid
- Bilingual payslips issued to every employee
3. Documentation
Documentation is the first thing requested in an inspection.
- Arabic (or bilingual) written employment contracts
- Employee files with IDs, qualifications and signed policies
- Leave registers and attendance records
- Payroll registers archived monthly
4. Termination and end of service
End-of-service is where under-compliance becomes expensive.
- End-of-service entitlements accrued monthly, not at exit
- Notice periods applied per the Egyptian Labor Law
- Final settlements documented and signed
- Social insurance deregistration completed on exit