Employer of Record in Egypt

How hiring through an employer of record works in Egypt

The local employer signs the Egyptian contract, registers the worker with social insurance and runs payroll, while your managers direct the work. Labour Law No. 14 of 2025 has applied since 1 September 2025, replacing Law No. 12 of 2003, and also reaches foreign workers employed in Egypt.

Contract and registration duties in Egypt

Article 89 requires a written Arabic contract in four copies, for the employer, the worker, the social insurance office and the labour authority. A foreign worker may also get a version in their own language; the Arabic text prevails. It states the start date, parties, job, wage, payment terms and benefits. An unwritten contract, or one with no term, counts as open-ended (Article 88).

The employer applies to the National Organization for Social Insurance (NOSI) within two weeks of the start date.

Employer costs and contributions in Egypt

Social Insurance Law No. 148 of 2019 charges contributions on the insurable wage, which NOSI holds between EGP 2,700 and EGP 16,700 a month from 1 January 2026. For a private-sector employee the employer pays 12% for old-age, disability and death, 1% end-of-service reward, 1% unemployment, 3.25% sickness and 1.5% work injury at base rates, adding to 18.75%. The employee pays 9%, 1% and 1%, a total of 11%. Article 19 of the law raises the old-age rate by one point every seven years, split equally between employer and employee, so the next rise falls in January 2027. Work-injury rates can rise with business risk, so your quote confirms the rate.

Employee income tax follows Law 91 of 2005 as amended by Law No. 7 of 2024: an EGP 20,000 annual exemption, then 0% on net income to EGP 40,000, rising through 10%, 15%, 20%, 22.5% and 25% to 27.5% above EGP 1.2 million. Lower bands fall away once annual net income passes EGP 600,000.

Working time, leave and pay rules in Egypt

• Hours: 8 a day and 48 a week, with a paid weekly rest of 24 hours (Articles 117 to 120).
• Overtime: at least the hourly wage plus 35% by day and 70% by night; rest-day work earns the day's wage again plus a replacement day off (Article 121).
• Annual leave: 15 days in year one, 21 from year two, 30 after ten years or at age 50 (Article 124); unused leave is paid out at exit.
• Maternity: four months paid, at least 45 days after the birth, up to three times (Article 54).
• Minimum wage: the National Council for Wages set EGP 7,000 a month for the private sector from 1 March 2025. Confirm no later decision applies.

Probation, notice and termination in Egypt

Article 90 caps probation at three months, once per employer, and sets no exit procedure, so the contract should say how it ends.

An open-ended contract needs a legitimate and sufficient reason to end (Article 157) and three months' written notice from either side (Article 156). Notice cannot be waived or shortened by agreement (Article 161), and an employer ending without notice pays wages for the notice period (Article 164). Dismissal without a lawful reason carries compensation of at least two months' wage per year of service (Article 165). A fixed-term contract ends on expiry, and an employer ending one that runs past five years owes one month's wage per year of service (Article 154).

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Egypt

Short answer: No. Article 108 of Labour Law No. 14 of 2025 requires wages in legal tender or by transfer to the worker's bank account, and Article 206 of Central Bank Law No. 194 of 2020 bars crypto activity without a licence the Central Bank said in 2023 it had never granted. Salary and contributions stay in Egyptian pounds.

What the law says about the form of pay

Article 108 of Labour Law No. 14 of 2025 requires wages to be paid in the currency in legal circulation or into the worker's bank account. Article 206 of Central Bank Law No. 194 of 2020 bars issuing, trading or promoting crypto assets, running trading platforms and related activities without a licence from the Central Bank's board. The Central Bank said in March 2023 that no such licence had ever been issued. Its 2022 statement says breaching that ban carries prison, a fine of EGP 1 million to 10 million, or both, and that trading in Egypt is limited to official currencies.

What it means for employee salary

Egyptian salary, social insurance and tax therefore stay in pounds. A USDC or USDT payout cannot replace that salary, and Toku does not assume any stablecoin element can be added to an Egyptian hire.

Contractors

Article 206 and the Central Bank's warnings are not limited to employees: they cover all types of cryptocurrencies, dealt in through individuals, companies or platforms. Toku confirms what, if anything, applies before any contractor arrangement.

How Toku handles it

Official rules in Egypt restrict or prohibit using or offering crypto and stablecoins as a means of payment, so this page does not offer stablecoin payroll, USDC or USDT payouts or token grants for Egypt. Toku confirms what, if anything, applies to a specific hire before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Egypt

1. Share the role, location, salary and start date.
2. Toku confirms coverage, the contract type and the right to work.
3. The local employer issues the contract and onboards the person.
4. Payroll, contributions and filings run each cycle.

Toku checks the role, location and contract terms before a start date is set. NOSI's application asks for proof of birth date, national ID, qualification and the contract, and the pound salary is paid in cash or to the worker's bank account. Your quote confirms the onboarding timeline for Egypt.

What an employer of record costs in Egypt

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Egypt is confirmed before an offer. See the published pricing.

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