Expatries Network
Country profile

Payroll in Egypt: a restricted activity

The network covers Egypt within the North Africa region. Payslips there are drawn up in EGP, and dealings with a local firm are conducted in Arabic.

The business centres where the network is looking for a correspondent as a priority are Le Caire, Alexandrie, Gizeh, Port-Saïd.

The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.

Region
North Africa
Payroll currency
EGP
Working languages
Arabic
European status
Outside the European Union and the European Economic Area
Capital
Le Caire
Dialling code
+20
Country code
EG / EGY

Who may run payroll in Egypt

The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.

In Egypt, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of محاسب قانوني / مراجع مقيد بسجل المحاسبين والمراجعين, and a registration in force must be produced to you before any engagement.

Local title
محاسب قانوني / مراجع مقيد بسجل المحاسبين والمراجعين
Professional body or supervisory authority
وزارة المالية — سجل المحاسبين والمراجعين (loi 133 de 1951) ; association professionnelle : جمعية المحاسبين والمراجعين المصرية (ESAA)

Consult the official register

What to check on the ground

L'exercice de la profession comptable pour le compte de tiers est subordonné à l'inscription d'une personne physique au registre des comptables et réviseurs tenu par le ministère des Finances, avec des catégories selon l'ancienneté et la taille des sociétés auditées. La stricte prestation de paie n'est pas expressément réservée par la loi 133/1951, mais dans les faits les cabinets égyptiens qui la vendent sont inscrits au registre : l'absence d'inscription doit faire l'objet d'une question au candidat.

Payroll in Egypt in practice

Egypt is a third country for Europe. An employee sent there benefits from no automatic coordination with their home scheme; how the two interact depends on the applicable agreements and on the nature of the assignment, a question to settle before departure. Payroll is denominated in Egyptian pounds.

Arabic is the language of the administration and of official instruments. Documents issued by the commercial register, the tax authority or the social insurance organisation are drawn up in Arabic, which calls for translation and, depending on their destination, legalisation. An employment contract intended to be relied on before an Egyptian court must exist in Arabic.

Social protection falls to the National Organisation for Social Insurance, with which the employer registers and declares each employee.

Practising the accounting profession on behalf of third parties requires an individual to be entered in the register of accountants and auditors kept by the Ministry of Finance under law 133 of 1951. Payroll taken strictly on its own is not expressly reserved, but firms selling it are in practice on that register.

Employing staff in Egypt

Egyptian labour law requires a written contract, drawn up in Arabic in several counterparts, one of which goes to the social insurance body. The contract must state the role, the pay and the duration. For a foreign employee a work permit is required, subject to local workforce ratio conditions that must be checked sector by sector.

The tax card evidences identification with the Egyptian tax authority. To it are added the opening of the employer file with the social insurance organisation and the individual affiliation of each employee.

Upstream, the regime of establishment is chosen between an ordinary company entered in the commercial register and a company under the investment regime, placed within the remit of the General Authority for Investment and Free Zones (GAFI). That choice determines the administrative counterparty for the whole life of the entity.

Wage income tax is withheld by the employer, with periodic remittances and a summary return. Social contributions follow a monthly cycle with a separate body, on a base whose definition is worth examining carefully with the local provider.

Grounds for termination are tightly framed, and in certain cases a committee must be involved beforehand: ending a contract cannot be improvised and must be prepared in advance.

Egypt

The documents required of a partner in Egypt

The network asks 9 documents of any firm wishing to represent it in Egypt. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.

Of these 9 documents, 7 are required of every applicant and 5 have a limited period of validity, the shortest being 3 months.

Local wordingIssuing bodyValiditySource
مستخرج السجل التجاريCommercial register extract

Le السجل التجاري se renouvelle tous les cinq ans, mais l'extrait (مستخرج) demandé à un partenaire doit être récent. Vérifier la mention du نشاط (objet social) : l'activité comptable doit y figurer explicitement.

مصلحة السجل التجاري (Internal Trade Development Authority, ministère de l'Approvisionnement) ; الهيئة العامة للاستثمار والمناطق الحرة — GAFI pour les sociétés relevant de la loi sur l'investissement3 months
Required
Official website
عقد التأسيس والنظام الأساسيArticles of association and memorandum

En Égypte l'extrait de registre est succinct : ce sont les statuts authentifiés qui identifient les associés et les pouvoirs du gérant. Les demander systématiquement en complément.

الهيئة العامة للاستثمار والمناطق الحرة (GAFI) — الشهر العقاري pour l'authentificationNo expiry
Required
Official website
البطاقة الضريبيةTax card

La بطاقة ضريبية porte le numéro fiscal unique. Y ajouter la شهادة التسجيل في ضريبة القيمة المضافة (certificat d'enregistrement à la TVA) dès que le cabinet dépasse le seuil d'assujettissement.

مصلحة الضرائب المصرية (Egyptian Tax Authority — ETA)No expiry
Required
Official website
شهادة الموقف الضريبي / مخالصة ضريبيةTax position certificate / tax clearance

Délivrée par la مأمورية de rattachement sur demande écrite. Il n'existe pas de formulaire national téléchargeable : la forme et le délai varient d'un bureau à l'autre, prévoir plusieurs semaines.

مصلحة الضرائب المصرية (ETA) — bureau des impôts de rattachement (مأمورية الضرائب)3 months
Required
Official website
شهادة مخالصة تأمينية من الهيئة القومية للتأمين الاجتماعيSocial insurance clearance certificate

Pièce standard des dossiers de marchés publics égyptiens : elle atteste l'ouverture d'un ملف تأميني (dossier d'assurance) au nom de la société et l'absence d'arriéré de cotisations au titre de la loi 148 de 2019.

الهيئة القومية للتأمين الاجتماعي (National Organization for Social Insurance — NOSI)3 months
Required
Official website
وثيقة تأمين المسؤولية المدنية المهنيةProfessional liability insurance policy

Aucune obligation légale pour un cabinet comptable ou un bureau de paie en Égypte : la RC professionnelle relève du seul usage et reste rare hors des grands cabinets. À exiger contractuellement par GCFFS.

Compagnie d'assurance agréée par الهيئة العامة للرقابة المالية (Financial Regulatory Authority — FRA)12 months
Where applicable
Official website
شهادة القيد في سجل المحاسبين والمراجعينCertificate of registration in the register of accountants and auditors

Exercer la profession comptable pour un tiers suppose l'inscription d'une personne physique au سجل المحاسبين والمراجعين tenu par le ministère des Finances au titre de la loi 133 de 1951. Demander le certificat d'inscription de l'associé responsable, pas seulement celui de la société.

وزارة المالية — اللجنة العامة لسجل المحاسبين والمراجعين (loi 133 de 1951) ; association professionnelle : جمعية المحاسبين والمراجعين المصرية (ESAA)12 months
Required
Official website
بطاقة الرقم القومي أو جواز سفر الممثل القانونيNational ID card or passport of the legal representative

La بطاقة الرقم القومي porte un numéro à quatorze chiffres qui doit correspondre à celui figurant sur les statuts et le registre du commerce. Pour un dirigeant étranger, passeport et titre de séjour.

قطاع الأحوال المدنية — وزارة الداخليةNo expiry
Required
Official website
ترخيص من مركز حماية البيانات الشخصية (قانون 151 لسنة 2019)Licence from the Personal Data Protection Centre

La loi 151 de 2019 prévoit un régime de licence et d'autorisation pour les responsables et sous-traitants de données, mais son règlement d'application n'a toujours pas été publié et le centre n'est pas opérationnel : aucune licence n'est délivrable en pratique en 2026. Ne pas réclamer cette pièce, se contenter d'un engagement contractuel de conformité.

مركز حماية البيانات الشخصية — وزارة الاتصالات وتكنولوجيا المعلومات (MCIT)No expiry
Where applicable
Official website

What sets Egypt apart

Two designations recur constantly and are regularly confused: the commercial register extract, which establishes the company's commercial existence, and the tax card, which carries its identification with the tax authority. They are two distinct documents issued by two administrations, and neither substitutes for the other.

A calendar trap is layered on top. Commercial register entry is valid for several years, so an extract may be formally current while reflecting a position that has since changed. What matters is the extract's issue date, not the date of the last renewal.

The 2019 personal data protection law is in force but still lacks its implementing decrees. Requiring an Egyptian firm to produce a registration under that statute would mean asking for a formality that is not operational: we rely instead on contractual confidentiality undertakings.

Points to watch in Egypt

Deux appellations concurrentes reviennent souvent : السجل التجاري (existence commerciale, ministère de l'Approvisionnement ou GAFI) et البطاقة الضريبية (identification fiscale, ETA) — les candidats confondent parfois les deux, elles ne se substituent pas. Piège de calendrier : le registre du commerce est valable cinq ans, si bien qu'un extrait peut être formellement valide tout en reflétant une situation périmée ; c'est la date d'édition de l'extrait qui compte, pas celle du renouvellement. Enfin, la loi 151/2019 sur les données personnelles est en vigueur mais inapplicable faute de décrets : promettre ou exiger un enregistrement égyptien de protection des données serait une erreur factuelle.

The network in Egypt

The network opens 3 partner slots in Egypt, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.

Listed firms in Egypt

No listed partner in Egypt has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.

Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.

You run payroll in Egypt

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

In Egypt we require the individual responsible for the engagements to be entered in the register of accountants and auditors kept by the Ministry of Finance under law 133 of 1951, under the title of muhasib qanuni. Membership of the Egyptian Society of Accountants and Auditors is a further signal of standing. The decisive documents are a recent commercial register extract, the tax card, the tax position certificate issued by the assigned tax office and the social insurance clearance issued by the national organisation.

Submit an application

You employ staff in Egypt

Describe your requirement. No firm is listed in Egypt yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.

Request a provider in Egypt

The other countries in the North Africa region

Mobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.

The twenty leading countries of the network

These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.

See the 120 countries of the network

Sources of this profile

The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Egypt.