Work injuries under Egypt's social insurance law: notice and benefits
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.
By Social Insurance & Labour Department · 14 October 2026 · 9 min read
Executive summary
- Under Egypt's Social Insurance and Pensions Law No. 148 of 2019, a work injury is an occupational disease listed in Table 1 annexed to the law, or an accident during or because of work, including an accident on the way to or from work (article 1(15)). Labour Law No. 14 of 2025 adopts the same definition.
- The employer notifies the National Organization for Social Insurance (NOSI) as soon as the injury occurs, on Form 22, and the police within 48 hours of the employee's absence from work after an accident that leaves them unable to work (articles 61 and 63), and the competent administrative authority within 24 hours of a serious accident (article 260 of the Labour Law).
- Wage compensation equals the full wage on which contributions were paid, and the employer pays the wage for the day of the injury (article 49). The pension for total disability or death is 80% of the settlement wage (article 51).
- Failing to take the injured employee for treatment, or to report to the police without an acceptable excuse, carries up to one year's imprisonment and a fine of EGP 50,000 to 100,000, or either (article 167).
- NOSI pays the benefits of an uninsured employee, and the employer pays the capital value of the pension and the other benefits (article 141).
What counts as a work injury
Article 1(15) of the law defines a work injury as:
"Contracting one of the occupational diseases listed in Table 1 annexed to this law, or an injury resulting from an accident that occurred during the performance of work or because of it; and every accident that befalls the insured during the journey to start work or the return from it is treated as such, provided that the journey to or from work is without delay, stopping or deviation from the natural route."
An injury from stress or exhaustion at work counts as a work injury if it meets the eight conditions in article 145 of the executive regulations, issued by Prime Minister's Decree No. 2437 of 2021. Rights continue for an employee who shows symptoms of an occupational disease within one year after their service ends (article 65). The cover also extends to private-sector employees under 18, apprentices and those who take up work after old age, among others (article 45, as corrected).
Neither wage compensation nor injury compensation is due where the employee injured themselves deliberately, or the injury resulted from their gross and deliberate misconduct, which includes acting under the influence of alcohol or drugs and any express breach of safety instructions posted in visible places at the workplace. This does not apply where the injury causes death or a permanent disability above 25%, and it must be proven by the investigation (article 57).
Notification: who tells whom, and when
| Who notifies | Whom, and what | Deadline | Basis |
|---|---|---|---|
| The employee or the work supervisor | The employer or their representative, of any accident at the workplace that causes the injury, and its circumstances | Immediately | Regulations art. 146 |
| The employer | NOSI, on Form 22, then the injury documents as soon as available | As soon as the injury occurs | Law art. 63; Regulations art. 146 |
| The employer or the person actually managing the business | The police: the injured employee's name and address, a summary of the accident, the injured body part and where they were taken | 48 hours from the employee's absence | Law art. 61 |
| The injured employee | The police for a road accident, then the employer with the report number and date | When their condition allows | Regulations art. 148 |
| The employer | The treatment provider set by the health insurance body: the employer takes the injured employee there with a copy of the NOSI notice | When the injury occurs | Law arts. 50 and 63 |
| The establishment | The competent administrative authority, of every serious accident at the establishment or the appearance of symptoms of an occupational disease | 24 hours from its occurrence | Labour Law art. 260 |
| An establishment with 30 or more employees | The occupational safety and health offices of the labour directorates: a half-yearly statistic of ordinary and chronic diseases, serious accidents and injuries | First half of July and of January | Labour Law art. 260; Minister of Labour Decree No. 260 of 2025 |
On Form 22 the employer declares that if the data prove incorrect, or the case proves not to be a work injury, it will refund the treatment costs. If the employer fails to notify, the injured employee or their representative may notify NOSI (article 146 of the regulations). The Labour Law leaves the forms for the 24-hour notice to a ministerial decree, which we have not been able to confirm has been issued as at the date of this review, and the law itself does not define a "serious accident". Until its executive decrees are issued, the decrees in force continue insofar as they do not conflict with it (article 11 of its issuing articles), among them Minister of Manpower and Emigration Decree No. 126 of 2003, and we found nothing repealing it. Under that decree a serious accident is one that kills one or more employees, one expected to cause a permanent disability of 35% or more, one that injures more than one person at the same place and time where each needs more than a day's treatment, or a fire, collapse, explosion or leak of hazardous materials that causes material losses or stops work for more than one shift in a section of the establishment (article 1(d)). It is notified to the competent occupational safety and health office within 24 hours if it happens inside the establishment and 72 hours if outside (article 2(a)). The Ministry of Labour's website provides a "serious accident notice" form.
The injured employee's rights
Treatment. The health insurance body treats the injured employee, and the employer may do so if that body authorises it (article 48). The treatment provider's decision on the length of sick leave binds the employer (article 162 of the regulations).
Wage compensation. Article 49 provides that "if the injury prevents the insured from performing their work, the body competent to pay wage compensation pays, during the period of absence caused by it, compensation for their wage equal to the full wage on which the contribution was paid". It is paid on the usual pay dates for as long as the employee cannot work, or until permanent disability is established or death occurs (article 49), or they reach old age, and without waiting for the result of the investigation except in road accidents (article 172 of the regulations). In the private sector NOSI pays it, unless its President licenses the employer to pay wage compensation and transport costs itself in return for halving the contribution rate under article 46(2), under a one-year licence renewed annually (article 46 of the law and article 60 of the regulations). The rates themselves are in Social insurance contribution rates. The employer must take the injured employee for treatment (article 50) and bears the cost of that first journey (article 163 of the regulations).
Permanent disability and death.
| Case | Entitlement | Basis |
|---|---|---|
| Total disability or death | A pension of 80% of the settlement wage, increased by 1% a year until old age where the disability or death ended the employee's service | Article 51 |
| Partial permanent disability of 35% or more | A pension at the disability percentage of the total-disability pension | Article 52 |
| Partial permanent disability below 35% | A lump sum: disability percentage × total-disability pension × 4 years | Article 53; Regulations art. 179 |
For contribution periods after the law took effect, the settlement wage is the monthly average of the wages on which contributions were paid, increased by average inflation and capped at the maximum insurable wage (article 22). The injured employee may ask the medical arbitration committee to review the treatment provider's decision within one week or one month, depending on the decision, on payment of EGP 20 (article 140).
Under the Labour Law the contract ends on total disability but not on partial disability, unless no other work exists at the employer that the employee can do; if it exists, the employer transfers them to it on their written request (article 170).
Treatment where the Universal Health Insurance system applies, and the records the Labour Law requires, are outside this piece.
The employer's exposure
- An uninsured employee: NOSI pays the benefits in full, and the employer pays the capital value of the pension and the other benefits arising from proof of the employment relationship (article 141 of the law and article 304 of the regulations), in addition to a fine of EGP 20,000 to 100,000 (article 168).
- An employee insured on a lower wage: benefits are calculated on the wage on which contributions were paid (articles 22 and 49), and failing to contribute on the actual wage carries a fine of EGP 20,000 to 100,000 (article 168); the arrears are the subject of a social insurance inspection. We found no provision in the law or its regulations requiring the employer to make up the shortfall in benefits caused by the under-declared wage.
- Notice and transport: the article 167 penalty becomes imprisonment of up to three years and a fine of up to EGP 1 million where failing to transport the injured employee leads to their death or a disability above 50%. The penalties chapter (articles 164 to 170) sets no penalty specifically for failing to notify NOSI; the nearest provision is article 165, a fine of EGP 30,000 to 100,000, doubled for a repeat offence, for refusing to give the data required by the law or its implementing decisions or regulations. Breaching the notice to the administrative authority carries a fine of EGP 5,000 to 100,000, doubled for a repeat offence (article 296 of the Labour Law).
- Civil liability: the injured employee or their beneficiaries may not claim injury compensation from the employer under any other law unless the injury arose from the employer's fault (article 66, as corrected).
- Death in service: the employer pays the family two months' wages towards funeral expenses, at least EGP 1,000 (article 169 of the Labour Law). Breaching this article, or article 170 on transferring a partially disabled employee, carries a fine of EGP 3,000 to 10,000 (article 295 of the Labour Law).
What this requires
- A written procedure naming who completes Form 22 at once, who reports to the police within 48 hours and who notifies the administrative authority within 24 hours.
- First aid for the injured employee (article 63), and transport to the treatment provider with a copy of the notice.
- A file for each injury: Form 22 and its filing date, the police report number, the treatment provider's decisions and the compensation paid.
- The day-of-injury wage in that month's payroll, and the days of absence treated according to what NOSI pays or any article 46 licence.
- Every employee insured on their actual wage from their first day, as described in Social insurance forms 1, 2 and 6.
- Safety instructions posted in visible places, the January and July statistic for employers of 30 or more, and dealings with the authority as set out in The labour office establishment file.
The firm's Social Insurance & Labour Department reviews work-injury notification procedures, employees' insurance status and their insured wages, as part of its social insurance and labour compliance 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.