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Tax and legal alerts as they are issued, English translations of new Egyptian decrees, and longer guides — written and signed by the partners who do the work.
social insurance
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.
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.
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.
What wage are social insurance contributions paid on? In the private sector, January's wage, within EGP 2,700–16,700 in 2026, less allowances capped at 30%.
What is filed monthly and what annually in Egypt? VAT monthly, Forms 41 and 4 quarterly, and the corporate return by 30 April or four months from year end.