Social Insurance Guide

Social Insurance in Egypt —
Law 148/2019 Explained

By Staffona HR Specialists · Updated February 2026

Overview: Social Insurance in Egypt

Social Insurance Law No. 148 of 2019 replaced the older Law 79/1975 and governs the national social insurance system administered by the National Organization for Social Insurance (NOSI). All private sector employees in Egypt must be registered and covered.

Contribution Rates

PartyRateApplied To
Employer18.75%Gross insurable wage
Employee11%Gross insurable wage
Total29.75%

The insurable wage is subject to annual minimum and maximum ceilings set by government decree. Contributions on wages above the ceiling are not required.

What Social Insurance Covers

  • Old-age pension: Monthly pension upon retirement (age 60 for men, 55 for women)
  • Disability pension: If employee becomes unable to work
  • Survivors pension: For dependents upon employee death
  • Work injury insurance: Full salary replacement during work injury recovery
  • Unemployment insurance: Partial income replacement for involuntary unemployment

Employer Registration Obligations

Employers must register with NOSI before hiring any employee. Each new employee must be added to the NOSI records on or before their first day of work.

Required registration documents typically include: commercial registration, tax registration, company establishment documents, and employee national ID with birth certificate.

Monthly Payment Process

NOSI contributions (both employer and employee shares) must be remitted by the 15th of the following month. Payment is made through designated banks or NOSI payment portals.

⚠️ Late payment of NOSI contributions triggers automatic penalties. These compound over time and can become significant if left unresolved. NOSI regularly conducts employer audits.

Non-Compliance Consequences

  • Financial penalties on late or missing contributions
  • Personal liability for company directors in cases of deliberate evasion
  • Back-payment demands with interest for unregistered employees
  • Inability to obtain government clearance certificates needed for contracts and tenders

Practical Notes for Foreign Companies

Foreign companies using Staffona's managed employment service have all NOSI registration and monthly contributions handled automatically. Employees receive a physical NOSI card and full coverage from day one, with no action required from the foreign employer.

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FAQ

Frequently Asked Questions

+What happens if NOSI contributions are paid late?

Late NOSI remittance attracts a monthly penalty of 1.5% of the overdue amount, compounding monthly. Persistent non-payment can lead to government enforcement and legal action. Staffona remits NOSI contributions on a fixed monthly schedule — before deadlines — for all managed payrolls.

+What benefits do NOSI contributions cover?

NOSI contributions fund: retirement pension, disability pension, work injury compensation, survivors' benefits for dependents, and sickness benefits. Employees become eligible for pension after meeting minimum contribution years (currently 15 years for early retirement, 20 for standard).

+Do expatriate employees pay NOSI in Egypt?

Foreign nationals employed in Egypt are generally subject to NOSI contributions unless Egypt has a bilateral social security agreement with their home country. Currently, Egypt has agreements with several Arab countries. Staffona advises on expat NOSI obligations per individual circumstances.

+Can NOSI registration be done retroactively?

Yes, but late registration incurs penalties. The penalty is calculated from the date the employee should have been registered. It is always better to register immediately. If previous employers failed to register staff correctly, Staffona can help remediate the position.