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We keep an employer's obligations to its employees in order: the social insurance file, the labour office file, employment contracts, payroll and pensions, under the Social Insurance and Pensions Law No. 148 of 2019 and the Labour Law No. 14 of 2025.
Where is Egypt's social insurance certificate required, and what stops NOSI issuing it? Law 148 of 2019, the no-debt certificate on a transfer, and liquidation.
How are surcharges on late social insurance contributions charged in Egypt? Instalments and their cancellation, past waivers and disputes committees under Law 148 of 2019.
When is an accident a work injury in Egypt? Who notifies NOSI, the police and the labour authority, by when? The injured worker's rights and employer exposure.
Are temporary and seasonal workers insured in Egypt? The regularity test, who enrols irregular workers, and how contracting contributions track contract value.
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.
Must business owners insure themselves? Yes, if Law 148 of 2019 lists their category: they choose an income of EGP 3,000–16,700 in 2026, per the regulations' table, and pay 21%.
What can a NOSI inspector demand, and how are contributions assessed without records? Inspection powers under Law 148 of 2019, objection deadlines, penalties and how to prepare.
Does your business in Egypt need a work and penalties regulation? Yes, from ten workers: prepared within 60 days (Labour Law, article 137) and certified under Decree 162 of 2026.
Form 1 for each new employee, Form 2 for the business and January's wage changes, Form 6 within a week of a departure. Deadlines and the cost of missing them.
When must a new business open its NOSI file, and with which forms? The two-week deadline, enrolling each employee, the first payment and the penalties.
A private-sector employer pays 18.75% of the insurable wage and deducts 11% from the employee: the split by insurance, a worked example and the 2027 rise.
Working from Egypt for a company abroad: employee or contractor? Subordination decides, not the contract's title, and with it the tax and insurance position.