Employer social insurance obligations in Egypt: registration, monthly payment and penalties

An employer in Egypt must register its establishment with the National Organization for Social Insurance (NOSI), register every employee within two weeks of their start date, deduct the employee's 11% share each month, add its own 18.75% and pay the total early in the following month, update the insured wages every January, and notify NOSI within a week when an employee leaves. Missing any of these brings late-payment additions and, for failing to insure staff, fines of EGP 20,000 to 100,000 under Law 148/2019.

1. Register the establishment

Before the first salary is paid, the company opens an insurance file at the NOSI office covering the area where it operates. The application (commonly called Form 2, "طلب اشتراك منشأة") is filed with the commercial register, tax card and lease or ownership document. Advisers quote a deadline of two weeks from the start of activity. NOSI assigns an employer insurance number that appears on every later form and payment.

Since 2024 NOSI has been moving employer transactions to its electronic platform. General Circular 1/2026 sets out how an employer obtains an electronic-signature token, subscribes to the e-services and cancels a lost or expired token. Large employers are expected to file wage data electronically; smaller ones still deal with the local office.

2. Register each employee

For every new hire the employer submits an insured-person application on Form 1 ("استمارة 1", طلب اشتراك مؤمن عليه) within two weeks of the date they join. NOSI's own service page lists the attachments: proof of date of birth (national ID), the basic data sheet (Form 3) and the statement of previous insured periods (Form 4) if the employee has worked before, and the employment contract or appointment decision.

The insured wage declared on Form 1 is the wage for the month of hire, within the NOSI limits (EGP 2,700 to 16,700 in 2026). It stays the contribution base until the next January update.

3. Pay the contributions every month

Each month the employer deducts the employee's 11% from the salary and pays it to NOSI together with its own 18.75%. Under Article 121 of Law 148/2019 the amounts fall due at the start of the month following the salary month. The law waives the late-payment addition if payment is made within fifteen days of the due date, so in practice employers pay by the 15th of the following month.

Item	Rule
Who pays	The employer, for both shares
Due	From the 1st of the month after the salary month
Grace period	15 days; no addition if paid in that window
Late-payment addition	A monthly additional amount at the average yield on treasury bills and bonds in the previous month plus 2%, from the due date to the end of the month of payment
How	NOSI e-payment channels, bank transfer or the local office

Try it in the calculator

4. Update the insured wages every January

Private-sector contributions are calculated on the January wage for the whole calendar year. Every January the employer files the annual wage update (the "إخطار تعديل الأجور", on Form 2 at most offices) showing each employee's wage for that January, within the new year's limits. Following the 2026 limits announcement, NOSI asked establishments with more than 100 insured employees to submit their adjustment forms from 1 January 2026. Changes during the year (promotions, raises) are reflected at the next January.

5. Notify NOSI when an employee leaves

When employment ends for any reason, the employer files Form 6 ("استمارة 6", إخطار بانتهاء اشتراك مؤمن عليه) with NOSI within one week of the termination date. The form is made in an original and two copies: the original goes to the insurance office, one copy stays with the employer and one is given to the employee. Without a stamped Form 6 the employee cannot be registered cleanly by the next employer and cannot claim unemployment benefit. Refusing to issue it is one of the most common complaints NOSI receives.

6. Keep records and allow inspection

Employers must keep wage and attendance records that let NOSI check the declared wages, and must allow NOSI's inspectors (who have judicial-officer status) to enter the premises and see the books. Article 165 of Law 148/2019 sets a fine of EGP 30,000 to 100,000 for obstructing them.

Penalties at a glance

Breach	Consequence
Paying contributions late	Additional amount under Article 121 (treasury-bill rate + 2%)
Not insuring an employee, or insuring untrue periods or wages	Fine EGP 20,000–100,000 on the person responsible for management (Article 168), doubled on repeat
Charging an employee any insurance cost the law does not place on them	Same fine plus a court order to refund the amount (Article 168)
Obstructing NOSI inspectors	Fine EGP 30,000–100,000 (Article 165)
Giving false data to evade payment	Prosecution and imprisonment up to one year plus a fine for the official concerned (Article 164)

Beyond the fines, the employer remains liable for the unpaid contributions themselves, with additions, for the whole period.

Common mistakes

• Waiting until the end of probation to file Form 1. The two-week clock runs from the start date.
• Paying NOSI on the 25th "with the tax". The tax and insurance deadlines are different; the insurance grace period ends on the 15th.
• Ignoring the January update because salaries did not change. The limits change every year, so the insured wage of anyone near the ceiling changes anyway.
• Holding Form 6 as leverage in an exit dispute. It is a legal obligation with a one-week deadline.
• Registering employees under a different legal entity than the one that pays them.

FAQ

Can a company pay quarterly instead of monthly?

No. Contributions are monthly. Some small employers under older rules paid annually in advance, but the standard regime for employers under Law 148/2019 is monthly.

What if the employee already has an insurance number?

Every insured person keeps one number for life. The new employer still files Form 1, quoting that number, and NOSI links the new period to the existing record.

Is there a penalty if the employee refuses to be insured?

The obligation is the employer's; an employee's refusal is not a defence. Pay the contributions and keep a record of the refusal.

Do interns and part-timers have to be registered?

Anyone with an employment relationship under the Labour Law is covered, whatever the hours. Genuine trainees under a training contract may fall under different rules; check with NOSI before leaving anyone out.

Sources

• Law 148/2019 on Social Insurance and Pensions, Articles 121 and 164–168; full text at ar.wikisource.org.
• Prime Minister's Decree 2437/2021 issuing the executive regulations of Law 148/2019.
• NOSI, service page "Insuring a private-sector employee" (Form 1 within two weeks, attachments): nosi.gov.eg.
• NOSI, service page "Notification of the end of an insured person's subscription" (Form 6 within one week): nosi.gov.eg.
• Youm7, "The law fines establishments that pay contributions late" (Article 121): youm7.com.
• Al-Watan, "Fifteen days save you: when is a late payer exempt from the addition?": elwatannews.com.
• ID Legal update on NOSI General Circular 1/2026 (electronic signature and e-services): id.com.eg.