12 December, 2025

Social Insurance and Pensions Law No. 148 of 2019

Overview
The Social Insurance and Pensions Law No. 148 of 2019 is a comprehensive legislation regulating the social insurance system for employees in Egypt. The law unifies all insurance funds, ensures financial sustainability, and outlines the framework for insurance contributions, pension eligibility, and benefit calculations.
This law is a cornerstone for HR, payroll operations, and compliance across all organizations.

Key Provisions of the Law

1. Unified Insurance System
   The law consolidates all social insurance funds under a single system to enhance efficiency, financial stability, and transparency.

2. Contribution Mechanism
   It clearly defines:

Monthly insurance contribution rates

The distribution between employer and employee

Minimum and maximum salary caps that adjust annually

3. Pension Calculation Rules
   Pension values are determined based on:

• Insured salary

• Duration of subscription

• Actuarial calculations to maintain long-term sustainability

4. Coverage Scope
   The law applies to:

• Private sector employees

• Public sector employees

• Casual and seasonal workers

• Self-employed and business owners

5. Early Retirement & Benefits
   The law regulates:

• Early retirement conditions

• Disability pensions

• Death benefits

• Short-term benefits (injury, sickness, maternity)

Why This Law Matters
For companies, understanding the Social Insurance Law ensures:

• Full legal compliance

• Accurate payroll & deductions

• Avoiding penalties

• Protecting employees’ rights

Proserv Support
Professional Service – Proserv helps businesses stay fully compliant through:

• HR outsourcing

• Social insurance handling

• Governmental compliance services

• Payroll & employee file management

Need help ensuring compliance with Social Insurance Law 148/2019?
Contact Proserv today for expert HR and legal compliance support.

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Law PDF preview