Egypt's labour office file: what an employer must send, keep and post
What does Egypt's labour office expect from an employer under Labour Law 14 of 2025? A workforce statement within 30 days and each January, contracts, files, registers and notices.
Executive summary
- Egypt's Labour Law No. 14 of 2025 has applied since 1 September 2025. The authority an establishment deals with under it is the "competent administrative authority": the Ministry of Labour, its directorates and its departments (article 1(38)).
- Within thirty days of the start of work at the establishment, a detailed statement of the workforce by category and wage goes to that authority, then each January a statement of changes and vacancies (article 36).
- The fourth copy of every employment contract is deposited with it (article 89), and it receives a copy of the working-hours and rest schedule within seven days of the schedule taking effect or changing (article 122).
- Each employee has a paper or electronic file, produced to the authority on request and kept for at least five years after the employment ends (article 92).
- Failing to send the article 36 statement carries a fine of EGP 1,000 to 20,000, multiplied by the number of workers concerned and doubled for a repeat offence (article 286).
The competent authority and the law in force
Law No. 14 of 2025 was published in the Official Gazette, No. 18 (continued), on 3 May 2025 and repealed Law No. 12 of 2003. It applies "from the first day of the month following the expiry of ninety days from the date of its publication" (article 13 of the promulgating law). Counting the ninety days from the day after publication, without the day of publication itself, the last of them was 1 August 2025, so the law has applied since 1 September 2025.
The law does not call the authority an establishment deals with a "labour office". It speaks of the "competent administrative authority": "the ministry concerned with labour affairs and its directorates and departments throughout the Republic" (article 1(38)), whose competence in applying the law the Minister sets by decree (article 13); that decree is Minister of Labour Decree No. 260 of 2025. An application to certify a work regulation, for example, goes to "the competent labour directorate (labour relations office)" (article 7 of Minister of Labour Decree No. 162 of 2026).
What is sent to the authority, and when
| Filing | Deadline | Basis |
|---|---|---|
| Detailed statement of the number of workers by qualification, occupation, age group, nationality, gender and wage | 30 days from the start of work at the establishment | Article 36(1) |
| Changes to that statement, vacant and abolished positions, and expected needs for the next year, on the Ministry's forms | During January each year | Article 36(2) |
| Registering an employee hired without a registration certificate | 30 days from taking up work | Article 33 |
| Returning the employee's registration certificate, completed | 45 days from taking up work | Article 35 |
| Statement of the total number of employees, including the number with disabilities or of short stature, the number and nature of the posts they hold and each one's wage, on the form attached to Minister of Labour Decree No. 271 of 2025 (where the establishment employs such persons) | During January and July each year | Article 37; Decree No. 271 of 2025 |
| Fourth copy of the employment contract, which may be deposited electronically | No deadline in the law | Article 89; Decree No. 260 of 2025 |
| Copy of the schedule of weekly rest, working hours and rest periods, and of its amendments | Within 7 days of taking effect | Article 122 |
| Reasons for overtime to meet unusual work needs or exceptional circumstances, and the time needed to finish the work | 7 days from those circumstances | Article 121 |
| Data the Ministry requests for its labour databases | 30 days from the request | Article 38 |
Article 8 of the promulgating law required establishments subject to the law to send the same statement to the Ministry within thirty days of the law taking effect, and Minister of Labour Decree No. 270 of 2025 then required establishments existing when it took effect, on 31 December 2025, to send it to the competent labour directorate, on paper or electronically, within thirty days of that date. Both periods have expired; the next periodic date is January 2027.
No one may be employed without a registration certificate issued by the authority; as an exception, an employee may be hired provided their name is registered with it within thirty days of their taking up work (article 33). The certificate's number and date are then entered against their name in "the establishment's workers' register" (article 35).
As for the end of employment, a resignation is made in writing, signed by the employee or their special agent and "certified by the competent administrative authority"; employment ends only on the decision accepting it, and the resignation is deemed accepted if it is not decided within ten days of submission (article 167). The authority is notified when a foreign employee exempt from the permit requirement leaves (article 71), and of a decision to lay off workers on a partial closure or a reduction in size or activity, with its reasons and selection criteria (article 5 of Minister of Labour Decree No. 301 of 2025); changes in the workforce appear in the January statement (article 36). Notifying the National Organization for Social Insurance that employment has ended is a separate obligation under the executive regulations of the Social Insurance and Pensions Law, on Form 6, covered in Social insurance forms 1, 2 and 6.
The employee's file
"[The employer] must keep the employee's file, on paper or electronically, for at least five years starting from the date on which the employment relationship ends, and in all cases the file must be kept where there is a court dispute until the case is decided by a final judgment" (article 92).
The file records the employee's name, occupation, skill level on joining, address, marital status, start date and wage, with their career changes, penalties and leave. It holds a copy of the contract, any investigation records, their superiors' reports as the establishment's regulation provides, evidence of their insurance with the National Organization for Social Insurance, the pre-employment medical examination and any other papers on their service. Only those authorised by law may see it, and it is produced to the authority or the labour court on request (article 92).
Registers and what is posted
The employer keeps, on paper or electronically:
- The establishment's workers' register, with each employee's registration certificate number and date (article 35).
- Records of employees' data and the wage due to each (article 105). The employer is discharged from the wage only when the employee signs for it in the register kept for the purpose or on the payroll, or when it is paid into their bank account, and the employer must give the employee a statement of the components of their pay (article 115).
- Where overtime is worked, a register of normal and overtime hours, the reasons, whether worked by day or night, the pay due and proof of its payment (article 2 of Minister of Labour Decree No. 291 of 2025).
- A register of financial penalties, with the reason, the employee's name and their wage, and a separate account for the proceeds (article 153).
- A register of employees with disabilities and of short stature, produced to the authority whenever it asks (article 37).
The schedule of weekly rest, working hours and rest periods is posted at the main entrances or in a visible place (article 122), and the rules on employing women wherever a woman is employed (article 59).
An employer of ten or more workers prepares a work regulation within sixty days of the establishment starting work, of reaching that number or of the law taking effect, as the case may be, gives the authority a copy for certification and posts it at the establishment, its branches and work sites (article 137).
The content of the work regulation and penalties, inspection procedure, the detail of hiring and leaving notices and of the compulsory registers, occupational safety and health, and the employment of children and foreign nationals are outside this piece.
Penalties
| Breach | Fine (EGP) | Basis |
|---|---|---|
| The workforce statement (article 36), the hours schedule and its notice (article 122), or data requested by the Ministry (article 38) | 1,000 to 20,000 | Article 286 |
| Registering the employee and returning the certificate (articles 33 and 35), the statement on employees with disabilities or of short stature (article 37, second paragraph) | 500 to 1,000 | Article 290 |
| The contract and its copies (article 89), the employee's file (article 92), proof of wage payment (article 115), the overtime notice (article 121), the rules on employing women (article 59) | 500 to 5,000 | Article 288 |
| The work regulation (article 137), the register of financial penalties (article 153) | 2,000 to 10,000 | Article 283 |
| Failing to facilitate inspectors' work, to give them documents and data, or to answer a summons (articles 277 and 278) | 5,000 to 20,000 | Article 297 |
Under articles 286, 288 and 290 the fine is multiplied by the number of workers concerned, and under all the articles listed it is doubled for a repeat offence. The person actually managing a legal entity bears the same penalty where their knowledge is proven and their breach of duty contributed to the offence, and the entity is jointly liable for the fines and compensation awarded (article 298).
What this requires
- The January 2027 statement, a new establishment's first statement within thirty days of its starting work (article 36), and, for those employing persons with disabilities or of short stature, their statement in January and July (Decree No. 271 of 2025).
- A written Arabic contract in four copies for each employee, the third with the social insurance office and the fourth with the authority (article 89), alongside registering the establishment for social insurance on time.
- A file for each employee with the contents article 92 lists, kept for at least five years after the employment ends and until any court dispute is finally decided.
- The hours and rest schedule posted, and a copy of each change with the authority within seven days.
- Wage records with signed receipts or proof of bank transfer, and a register of financial penalties with a separate account.
- Books, files and registers ready for inspection: labour inspectors may examine books and papers and request documents and data (articles 276 and 277), and failing to provide them carries a fine of EGP 5,000 to 20,000 (article 297).
The firm's Social Insurance & Labour Department prepares establishments' filings with the labour office and reviews employee files and records before inspection, as part of its payroll and social insurance services.
Mahmoud Nassef, Founder Partner
Chartered Accountant, Ministry of Finance, Egypt
Member, Egyptian Society of Accountants & Auditors
Member, Egyptian Tax Society
Member, Egyptian Society for Public Finance and Taxation
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Disclaimer: This bulletin is prepared for general information on the legislation in force at the date of its publication. It does not constitute a professional opinion or tax or legal advice on any particular matter, and it should not be relied upon in place of advice based on an examination of the circumstances of each case. Nassef & Partners International accepts no responsibility for any action taken, or refrained from, in reliance on its contents. The positions stated remain subject to subsequent legislation and decisions.