- Date format
- Egyptian Pound (EGP)
- the standard rate is 14%
- Social Security Insurance
- Social Security Insurance - 18.75%
- Unemployment - 1%
- Total Employment Cost
- Total Employment Cost - 19.75%
- Social Security Insurance
- Social Security Insurance - 11%
- Total Employee Cost
- Total Employee Cost - 11%
- Minimum Wage
- The minimum wage in Egypt is 2400 EGP per month.
- Payroll Cycle
- 13th Salary
There is no legislation relating to a 13th salary.
- Employee Income Tax (1)
- 0 - 15,000 EGP - 0%
- Employee Income Tax (2)
- 15,000 - 30,000 EGP - 2.5%
- Employee Income Tax (3)
- 30,000 - 45,000 EGP - 10%
- Employee Income Tax (4)
- 45,000 - 60,000 EGP - 15%
- Employee Income Tax (5)
- 60,000 - 200,000 EGP - 20%
- Employee Income Tax (6)
- 200,000 - 400,000 EGP - 22.5%
- Employee Income Tax (7)
- 400,000 EGP and over - 25%
- General Working Hours
An employee’s maximum working hours per day are 8 hours or 48 hours per week in case of a six-day work week. Work hours must be regulated so the period between the beginning and the end of the working hours doesn’t exceed 10 hours per day.
The minimum premiums are set at 35% of the normal pay for overtime work during daylight, 70% for nightshifts and 100% for work performed on days off and holidays.
- Paid Time Off
In Egypt, annual leave is 21 days. Workers are eligable for annual leave after 6 months of service. Those employed for over 10 years have an annual leave of 30 days. Those over 50 are entitled to 30 days of leave.
- Public Holidays
- Sick Days
An employee is entitled to sick leave based on the report from concerned medical authority. Any employee with a proven record of sickness is entitled to a paid sick leave at the rate of 75% of their salary for 90 days. This increases to 85% for the following 90 days. Paid sick leave can last up to 180 days.
- Maternity Leave
Female employees who have contributed to social insurance for 10 months are entitled to up to three months maternity leave per child, up to three children, and are entitled to 75% of the last salary. After returning, the woman is entitled to two half-hour nursing breaks or a combined hour each day for 24 months after the date of birth. Workplaces with over 100 employees must provide an in-house nursery or alternatively place a child in nursery care until the age of schooling.
- Paternity Leave
There is no national paternity leave.
- Parental Leave
Companies with over 50 employees must allow a mother 24 months of unpaid leave per child.
- Termination Process
An employer is not entitled to terminate employment contract unless employee breaches the contract by committing a “grave fault”which includes:
- Assumption of false identity or submission of forged documents
- Continuous violation of safety instructions
- Absence from work for more than 20 non-consecutive or 10 consecutive days in a given one year
- Disclosure of the employer’s secrets causing material loss
- Competition with the employer in the same line of work
- Intoxicated state during working hours; Assault of the employer, general manager or any of the superiors
- Professional incompetence Termination for a definite employment contract without a justified cause
The employer must pay the employee what they would have received if they would have fulfilled the complete term of their employment contract. Termination of employment of an indefinite contact without a justified clause: Employer is obligated to pay compensation of no less than 2 month’s salary for each year that the employee served. In the case of unfair dismissal, compensation shall be agreed upon, however, cannot be less than 2 months’ salaries.
- Notice Period
The notice period is dependant on the length of the employee’s service:
- Less than 10 years: 2 months’ notice.
- More than 10 years: 3 months’ notice.
- Severance Pay
Severance payment is not mandatory in Egypt if it is not included in the initial contract.
- Probation Period
The probation period can last up to 3months.
- Employment Visa
Foreign employees are not permitted to work in Egypt unless Residency and Work Permits are obtained.