A new Social Insurance Law no. 148/2019 went into force on 01/01/2020, except with regard to certain articles related to the obligations of the state treasury, which have entered into force on 20/08/2019.
The Law unified the dispersed social insurance laws under one umbrella and made all categories of persons subject to the same legislation.
The Law replaced Law 179/1975 on Social Insurance (the “Old Social Insurance Law”), Law 108/1976 on Social Insurance for Employers and the like, Law 50/1978 on Social Insurance for Egyptians working abroad, as well as various other regulations and decrees. This means that all categories of insured persons will be subject to the new Law instead of these old scattered laws.
The Law extended social insurance protection to new groups of employees
These are primarily non-regular and seasonal employees or further categories of employers. Examples include fishermen, overland transportation employees, domestic workers, owners of small shares of real estate and owners of environmental, rural and familial industries, as well as owners of sole- person companies. These new categories would not affect most corporations.
The contribution rates/percentages to be deducted from the salaries of the insured persons (employers and employees) have changed. The amounts of income on which the rates are assessed have not been addressed by the Law but will be subject to the executive regulation to be issued soon. These may change then. Accordingly, the effect as to the increase or decrease of social insurance obligations on the concerned parties cannot be entirely assessed at this stage.
العربية 
English