Prime Minister's Decision No. 2437 of 2021 Issuing the Executive Regulations for Social Insurance and Pensions Law No. 148 of 2019

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

Prime Minister's Decision No. 2437 of 2021 Issuing the Executive Regulations for Social Insurance and Pensions Law No. 148 of 2019

Prime Minister of the Cabinet Having reviewed the Constitution; And Law No. 90 of 1975 on Retirement, Social Insurance, and Pensions for the Armed Forces; And Law No. 12 of 1996 on the Child and its Executive Regulations; And Law No. 12 of 2003 on Labor; And Law No. 81 of 2016 on Civil Service and its Executive Regulations; And Law No. 2 of 2018 on the Comprehensive Health Insurance System and its Executive Regulations; And Law No. 87 of 2018 on Regulating Road Passenger Transport Services Using Information Technology; And Law No. 182 of 2018 on Regulating Contracts Concluded by Public Authorities; And Law No. 148 of 2019 on Social Insurance and Pensions; And Law No. 151 of 2020 on Personal Data Protection; And based on the opinion of the State Council;

DECIDES:

(Article One) The provisions of the Executive Regulations for Social Insurance and Pensions Law No. 148 of 2019, referenced herein and attached to this Decision, shall be applied.

(Article Two) The rules, procedures, and provisions contained in Social Insurance and Pensions Law No. 148 of 2019 shall replace, with respect to employees subject to its provisions, the rules, procedures, and provisions contained in social insurance laws numbered 79 of 1975, 108 of 1976, 50 of 1978, and 112 of 1980, and their amendments.

(Article Three) The decisions and regulations implementing the provisions of the aforementioned social insurance laws are hereby repealed, as is every provision that conflicts with the attached regulations.

(Article Four) This Decision shall be published in the Official Gazette and shall take effect from the day following its publication date. Issued at the Prime Minister's Office on 21 Safar 1443 AH (Corresponding to September 28, 2021 AD).

Prime Minister of the Cabinet Dr. Mostafa Madbouly

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

Executive Regulations for Social Insurance and Pensions Law Chapter One Definitions and Insurance Coverage (Section One) Definitions

Article (1): For the application of the provisions of these regulations, the following words and expressions shall bear the meaning indicated alongside each:

1. The Law: Social Insurance and Pensions Law No. 148 of 2019.
2. The Insured: Every person subject to the provisions of this Law until an event establishing entitlement to their insurance benefits occurs, based on their contribution period for old-age, disability, and death insurance.
3. The Employer: Every natural or legal person employing one or more workers subject to the provisions of Clause (a) of Article (2) of the Law.
4. The Authority: The National Organization for Social Insurance.
5. The Board of Directors: The Board of Directors of the National Organization for Social Insurance.
6. The Experts Committee: Comprises actuarial experts practicing in accordance with Law No. 10 of 1981 on Supervision and Control over Insurance Entities, as well as financial and insurance experts nominated by the Board of Directors, including a representative from the Ministry of Finance specialized in committee affairs, nominated by the Minister of Finance.
7. Inflation Rate: The relative change in the general consumer price index nationwide during a year, issued by the Central Agency for Public Mobilization and Statistics, determined in April of each year. Rules for determining this relative change shall be issued by a decision of the Authority's President, in coordination with the Central Agency for Public Mobilization and Statistics.

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

8. Actuarial Discount Rate: The inflation rate plus one percent (1%).
9. Contribution Wage: The monetary consideration received by the insured from the categories referred to in Clause (a) of Article (2) of the Law, from their primary workplace. The elements of this wage are determined as follows: (a) Functional wage. (b) Basic wage. (c) Supplementary wage. (d) Incentives. (e) Commissions. (f) Bonus, provided it meets the following conditions:
10. It is customary for the establishment's clients to pay it as a predetermined fixed percentage of amounts due from clients.
11. It has a common fund within the establishment where its proceeds are placed for distribution among workers.
12. There are agreed-upon rules between the employer and workers determining its distribution method. (g) Allowances, except the following which are not considered part of the contribution wage:
13. Travel allowance, transportation allowance, session attendance allowances, and others paid to the insured for expenses incurred due to job duties, excluding representation allowance.
14. Housing allowance, clothing allowance, car allowance, and others paid for in-kind benefits.
15. Allowances due to the insured being seconded part-time within or outside their primary workplace.
16. Allowances due to the insured for living expenses abroad. (h) Overtime wages. (i) Compensation for extraordinary efforts. (j) Cost of living allowance. (k) Social bonuses. (l) Additional social bonuses. (m) Collective grants. (n) Collective incentives. (o) Amounts exceeding the maximum basic wage. (p) Special bonuses not included in the basic wage by their provisions.
17. Contribution Income: The income chosen by the insured from the categories specified in Clauses (b) and (c) of Article (2) of the Law for contribution purposes from Table No. (1) attached, not less than the minimum contribution wage and not exceeding its maximum limit.
18. Old-Age Age: Sixty years for Clauses (a) and (c) of Article (2), and sixty-five years for the insured referred to in Clauses (b) and (d), subject to Article (41) of the Law.
19. Pension Recipient: A person who has established an event entitling them to a pension for themselves in old-age, disability, and death insurance.
20. Permanent Total Disability: Any disability that wholly and permanently prevents the insured from practicing their original profession or any other occupation or activity they derive income from. Mental illnesses, as well as chronic and incurable diseases decided by the President of the Board of Directors of the Authority concerned with health insurance, are considered under this provision.

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

14. Permanent Partial Disability: Any disability other than total disability that permanently prevents the insured subject to Clause (a) of Article (2) from performing their original work.
15. Life Lump-Sum: The present value of the pension payment per one pound that a pension recipient and beneficiaries will receive upon retirement for life.
16. Occupational Injury: Suffering from one of the occupational diseases listed in Table No. (1) attached to the Law, or injury resulting from an accident occurring during work performance or due to it. Any accident occurring to the insured while traveling to or from work is considered an occupational injury, provided the travel is without delay, stoppage, or deviation from the normal route. Injury resulting from work stress or fatigue is considered an occupational injury if it meets the conditions and rules specified in Article (145) of these regulations.
17. Injured Worker: A person who has suffered an occupational injury.
18. Patient: A person who has suffered a disease or accident other than an occupational injury.
19. Disabled from Earning: Every person suffering from a disability that wholly prevents them from working or reduces their work capacity by at least (50%), provided this disability arises from birth, accident, or disease contracted before the age of sixty.
20. Health Insurance Authority: The General Organization for Social Health Insurance or the competent authority within the health insurance system according to Law No. 2 of 2018 on the Comprehensive Health Insurance System, in governorates where this system applies.

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

(Section Two) Insurance Coverage

Article (2): The provisions of the Law apply to the following categories:

1. Employees working for others.
2. Employers and those in their place.
3. Egyptian employees working abroad.
4. Unorganized labor. If an insured person meets the necessary rules and provisions to fall under more than one category of beneficiaries, they shall be insured as belonging to only one of those categories, with priority determined according to the order specified in the preceding paragraph.

Article (3): The provisions of the Law apply to the following category of employees working for others:

1. Employees in the State Administrative Apparatus, public authorities, public institutions, and economic units affiliated with any of these entities.
2. Employees in public sector units, general economic sector units, and other affiliated economic entities, including appointed presidents and board members of general economic sector companies.
3. Temporary, casual, and seasonal employees in the entities specified in the preceding two clauses.
4. Private sector employees subject to Labor Law provisions, subject to the following: (a) The insured must be eighteen years of age or older. (b) The employment relationship between the insured and employer must be regular, considered regular if the work naturally falls within the employer's activity or lasts at least six months. This condition is exempted for contract workers, loading/unloading workers, fishing workers, and road transport workers.
5. Foreigners subject to employment laws or Labor Law.
6. Workers engaged in domestic service activities, provided the insured is eighteen or older, the workplace is not inside a private residence designated for living, and the work performed is not manual for the personal needs of the employer or their family.
7. Family members of the employer working for and actually supported by them, provided they meet the conditions specified in Clauses (a) and (b) of Clause (4) of this Article.

Article (4): If an insured person from the categories mentioned in the preceding article works for more than one employer simultaneously, their work period with a single employer shall be considered, subject to the following:

1. The contribution period insured on the highest contribution wage shall be considered.
2. Priority in contribution applies if wages are equal during dual employment.
3. If the insured obtains a special leave for non-work reasons and joins another employer, the contribution period with the latter employer shall be considered. The latter employer is obligated to pay the due contributions, provided the wage on which contributions are paid is not less than their primary workplace's wage.

Article (5): The provisions of the Law apply to the following category of employers and those in their place:

1. Individuals engaged in commercial, industrial, or agricultural activities for themselves, and artisans and others providing services on their own account. Their eligibility requires that their activities be regulated by special laws or require a license from the competent administrative authority.
2. General partners in personal companies and limited partnerships, presidents and board members, and appointed members in private joint-stock companies, and managers in limited liability companies.
3. Sole proprietors.
4. Workers in free professions and members of professional syndicates, with the start date of each profession's entitlement to Law provisions determined by a decision of the Authority's President.
5. Active members in production cooperatives working on their own account.
6. Owners of agricultural land measuring one feddan or more.
7. Holders of agricultural land measuring one feddan or more, whether owners, tenants for cash, sharecroppers, or both.
8. Owners of built properties whose annual income (used as the basis for linking real estate tax) is not less than the minimum contribution wage category, provided the owned property is rented and not used as a residence for them or their family members. Annual income refers to the rental value of the property used as the basis for linking tax, verified by a letter from the competent real estate tax office.
9. Owners of mechanical transport vehicles for passengers or goods, including road, river, sea, and air transport.
10. Commercial agents.
11. Owners of mechanical or sail fishing boats.
12. Sharia notaries and appointed document authenticators other than monks.
13. Village heads and sheikhs.
14. Tour guides, tour leaders, and antiquities restorers.
15. Writers and artists.
16. Heirs of employers in individual establishments, if one of the following conditions is met: (a) If the establishment employed at least one worker at the time of the deceased's death. (b) If each heir's share of the establishment's annual income (used as the basis for linking income tax) is not less than the minimum contribution wage, considering the annual increase in the minimum contribution wage when determining each individual's income share. In all cases, insurance is provided for the heir managing the establishment.
17. Owners of home, environmental, rural, and family industries, provided the beneficiary employs one or more workers. Eligibility for the categories in this Article requires that the insured be at least twenty-one years old.

Article (6): The provisions of the Law apply to the following category of Egyptian employees abroad:

1. Employees linked by personal employment contracts.
2. Self-employed workers.
3. Emigrants from the preceding categories who have retained Egyptian nationality.
4. Maritime workers employed on foreign-flagged ships during the validity of their seafarer's passport.
5. Employees in international and regional organizations and foreign embassies within the Arab Republic of Egypt, linked by personal employment contracts and not subject to Labor Law. Eligibility for these categories requires:
6. Submitting a subscription request according to Law provisions.
7. The insured must be at least eighteen years old.

Article (7): The provisions of the Law apply to the following category of unorganized labor:

1. Owners of built properties whose annual income (used as the basis for linking real estate tax) is less than the minimum contribution wage category, provided the owned property is rented and not used as a residence for them or their family. Annual income refers to the rental value of the property used as the basis for linking tax, verified by a letter from the competent real estate tax office.
2. Porters and carriers.
3. Small self-employed workers such as itinerant vendors, car attendants, newspaper distributors, traveling shoe shiners, and similar categories and artisans meeting the following conditions: (a) No employees are employed. (b) The activity is not practiced in a fixed workplace with a commercial register, or conditions for registration in the commercial register are met. (c) The activity location is not subject to a licensing system by any competent administrative authority.
4. Domestic servants and those in their place working inside homes, meeting the following conditions: (a) The workplace is inside a private residence designated for living. (b) The work performed is not for the personal needs of the user or their family.
5. Quran reciters and readers.
6. Choir members, cantors, and other church servants.
7. Heirs of employers in individual establishments meeting the following conditions: (a) No employees work in the establishment at the time of the deceased's death. (b) The heir's share of the establishment's annual income (used as the basis for linking income tax) is less than the minimum contribution wage. (c) The heir does not manage the establishment.
8. Temporary agricultural workers, whether in fields, gardens, orchards, or reclamation and cultivation projects. Temporary workers are defined as those transferring their work period with the employer for one year of continuous months, or whose work naturally does not fall within the employer's activity.
9. Owners of agricultural land who do not hold it, with ownership less than one feddan.
10. Holders of agricultural land with an area less than one feddan, whether owners or tenants for cash or sharecroppers. Eligibility for this category requires that the insured be at least eighteen years old.

Article (8): The social insurance system includes the following insurances:

1. Old-age, disability, and death insurance.
2. Occupational injury insurance.
3. Sickness insurance.
4. Unemployment insurance.

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

(Section Three) Social Insurance File

Article (9): The Authority shall establish a social insurance file for each insured person subject to the Law, containing the necessary data and documents to determine and calculate any obligation that may accrue to the insured according to Law provisions. It shall also contain estimates and calculations of prescribed insurance rights, disbursed to the insured upon the occurrence of one of the entitlement conditions according to the Law. Employers in State administrative apparatus units, public authorities, public sector, and general economic sector shall establish a social insurance device to implement Law provisions and its executive regulations, employing a sufficient number of qualified and trained workers. The Authority's President or their delegate may authorize private sector establishments to establish the aforementioned device, provided the employer creates an electronic file containing all employee data. The employer shall take all measures ensuring coordination between the social insurance device and other relevant internal departments.

Article (10): The Authority and the aforementioned device are responsible for taking all necessary measures to implement Law provisions and its executive regulations, without prejudice to the Authority's or any other body's jurisdiction according to the Law, specifically:

1. Preparing statements, data, notifications, forms, and registers required for Law implementation, and maintaining them.
2. Collecting subscription forms with the Authority.
3. Collecting forms for determining and paying contributions, installments, and other amounts due to the Authority, and taking payment procedures.
4. Preparing forms for calculating amounts due or contributing over periods eligible for calculation, such as unpaid external secondments, special leaves for working abroad, and unpaid special leaves.
5. Maintaining a register for recording requests to calculate deferred periods and due installments according to attached Register Form No. (7).
6. Taking procedures for disbursing wage compensation and transportation expenses prescribed for injured and sick insured persons.
7. Maintaining a register recording all data regarding internally or externally seconded insured persons, and those on special leaves or unpaid study leaves.
8. Creating and completing social insurance files for insured persons. The aforementioned device is also responsible for receiving population data, implementing recommendations, and resolving contradictions raised by the Authority, forwarding implementation records within two weeks at most. The workplace social insurance device may perform, prepare, complete, and create all statements, data, forms, notifications, and procedures specified in the first paragraph electronically.

The Authority is obligated to provide means enabling it to receive all documents, forms, and records from the first paragraph in electronic form from all insured categories as well as employers, including via the Authority's website. In all cases, electronic files must be accompanied by an electronic signature.

Article (11): The employer with a social insurance device, as per Article (9) of these regulations, is obligated to provide the forms and registers required for Law implementation, without prejudice to the interested party's right to obtain these forms by any other means, including via the Authority's website.

Article (12): The employer with a social insurance device or the Authority is obligated to create a special social insurance file for each insured person, containing all their documents. In all cases, these documents must be collected promptly, specifically including: First - Documents collected upon subscription commencement:

1. For employees working for others: (a) Copy of the computerized birth certificate. (b) Copy of the national ID card. (c) Appointment decision or statement certified with the start date of the contribution period, or a copy of the employment contract for private sector workers (if available). (d) Subscription request form for insured persons in the private sector, according to attached Form No. (1). (e) Work receipt acknowledgment (if available). (f) Basic data sheet, according to attached Form No. (3), in case of previous periods. (g) Statement from the insured regarding previous contribution periods or entitlement to another pension, according to attached Form No. (4). (h) Medical fitness report issued by the competent medical authority at subscription commencement, or a copy thereof. (i) Insurance coverage data form for the insured, according to attached Form No. (5).
2. For employers: (a) Documents in (a, b, d, f, g, h) of Clause (1) of this Article. (b) Copy of the document proving activity commencement or possessing the qualifying status for Law provisions, specifically: 1- Copy of the commercial register. 2- Copy of the tax card. 3- Copy of the license issued by any competent administrative authority. 4- Proof of registration in the professional syndicates' worker table. 5- Ownership or possession certificate for agricultural land issued by the agricultural association or competent authority. 6- Copy of the lease agreement or partnership contract, as applicable. 7- Letter from the competent real estate tax office regarding the annual rental value of the property used as the basis for linking tax, as applicable.
3. For Egyptian employees abroad: (a) Documents in (a, b, d, f, g, h) of Clause (1), with the document in clause (h) provided to the Authority upon the first visit to the country for those who subscribed from abroad. (b) Copy of the document proving work/activity commencement qualifying for Law provisions, specifically: 1- Copy of a valid passport. 2- Notarized copy of the foreign employment contract. 3- Copy of the employment contract with an international/regional organization or foreign embassy. 4- Copy of the foreign ship employment contract and a valid seafarer's passport.
4. For unorganized labor: (a) Documents in (a, b, d, f, g, h) of Clause (1), with the profession to be subscribed to recorded in the valid national ID card. (b) Ownership or possession certificate for agricultural land issued by the agricultural association or competent authority. (c) Profession classification statement issued by the Civil Status Authority.

Second - Documents collected during the contribution period, considering the eligibility category:

1. Contribution wage classification statement.
2. Request for adjustment to higher or lower income category, as applicable.
3. Calculation/subscription form for periods, according to attached Form No. (8).
4. Decisions regarding secondment periods, special unpaid leaves, study leaves, scientific missions, and forms/documents proving payment for these periods.
5. Certified statement from the competent authority regarding periods added to the contribution period by any laws or decisions.
6. Installment collection notifications.
7. Permanent partial disability assessment certificate.

Third - Documents collected upon service termination, considering the eligibility category:

1. Certified copy of the service termination decision or official extract.
2. Notification form for subscription termination for private sector workers, according to attached Form No. (6).
3. Original death certificate or official extract, or certified summary of the death certificate, or disability assessment certificate.
4. Decision by the Committee referred to in Article (21) of the Law confirming no other work for the insured with the employer.
5. Form for adding deemed service periods to pension calculation or lump-sum compensation for working in certain governorates, according to attached Form No. (9).
6. Document proving activity termination, such as commercial register cancellation copy, letter from the tax authority confirming activity end date, or any other conclusive document.
7. Copy of the passport proving return to the country.
8. Copy of the national ID card proving profession change, or any other conclusive document.
9. Copy of the agricultural association certificate proving termination of ownership or possession status.
10. Copy of the document proving cessation of the qualifying status for Law provisions.
11. Letter from the competent real estate tax office regarding the annual rental value of the property used as the basis for linking tax, as applicable. All documents in this section shall be attached to the file cover with their numbers and dates verified.

The employer may submit required data and forms electronically, accompanied by an electronic signature. The Authority is obligated to preserve original documents, forms, and notifications electronically in the electronic archive, with archival descriptions specifying who preserved and reviewed them. This electronic document shall be considered for disbursing all insurance rights. The Authority shall create an electronic file for each insured person containing all their data and information included in the aforementioned social insurance file, updated regularly.

Article (13): The Authority is obligated to establish a digital transformation timeline requiring employers to submit required data and forms electronically, accompanied by an electronic signature. A decision issued by the Authority's President after Board approval shall govern this.

Article (14): The employer with a social insurance device is obligated to retain the insured person's social insurance file, notifying the Authority within fifteen days at most from the occurrence of one of the following events:

1. Upon request by the Authority.
2. Establishment liquidation or merger into another establishment.

Article (15): The insured person, upon joining any employment and having a previous contribution period or being entitled to another pension from the Authority or any other body besides syndicates, is obligated to submit a statement to the Authority accordingly, according to attached Form No. (4).

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Official Gazette - No. 38 Rec. (b) dated September 28, 2021

(Section Four) Subscription Procedures

Article (16): In case of multiple branches belonging to one employer, branches located within the jurisdiction of a police department, center, or administrative unit are considered independent employers according to the Authority's geographical division. Exception to the preceding paragraph, the employer may request that all their branches be considered a single unit or multiple units.