Home Employer of record Employer of record in Egypt
Employer of record in Egypt
To hire in Egypt without your own company, we engage a vetted local partner as the locally registered legal employer in Egypt and manage the employment for you, with SLONEC Advisory Group as your single contracting party in the UK. We cover employment contracts, payroll tax, social insurance contributions and Ministry of Labour work permits for foreign staff.
Services we coordinate in Egypt
Employer of record; market entry support and set-up coordination through the General Authority for Investment and Free Zones (GAFI) when you need your own company; payroll and compliance.
Employing people in Egypt
- Employment relationships are governed by Egypt’s labour law; a new Labour Law (Law No. 14 of 2025) replaced Law No. 12 of 2003 and came into force on 1 September 2025.
- Social insurance under Law No. 148 of 2019: employer contributions of 18.75% and employee contributions of 11% of the insurable wage, within the minimum and maximum set each year.
- Income tax on salaries under the Income Tax Law (Law No. 91 of 2005), withheld monthly and paid to the Egyptian Tax Authority.
Foreign staff: permits
Foreign employees need a work permit from the Ministry of Labour before they start, and permission to reside. Foreign staff are generally limited to 10% of the workforce, and employers are expected to train Egyptian staff.
Who hires in Egypt
Egypt received about US$46.6 billion of foreign direct investment in 2024 (UNCTAD), driven by one very large Gulf-backed real estate project, alongside renewable energy, green hydrogen and ports investment from the Gulf. Egypt also has an EU Talent Partnership.
UK tax angle (general information, not advice)
The UK and Egypt have a double taxation convention in force from 23 August 1980. Tax treaties do not cover National Insurance. The UK has no social security agreement with Egypt. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and Egyptian social insurance contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they may be able to pay voluntary Class 3 contributions if they meet the conditions. UK income tax depends on residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment. Ask us for a proposal and we will look at your facts.
Pricing. Our employer of record service in Egypt is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.
Invoicing and VAT. Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for this service are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.
Frequently asked questions
Can I employ staff in Egypt without a company there?
Yes, where we engage a vetted local partner as the locally registered legal employer, with SLONEC Advisory Group as your single contracting party.
What social insurance applies?
Under Law No. 148 of 2019, 18.75% from the employer and 11% from the employee, on the insurable wage.
Do foreign employees need a work permit?
Yes, from the Ministry of Labour, plus a residence permit.
Are there limits on foreign staff?
Yes, rules cap the proportion of foreign workers and expect training of Egyptian staff.
Is there a UK tax treaty with Egypt?
Yes, in force from 23 August 1980. It doesn’t cover National Insurance.
Can you help Egyptian contractors working elsewhere in Africa?
Yes. In Sierra Leone our own team can employ and support your staff, and in other countries we coordinate through local partners.
How much does it cost?
Our service fee is US$199 to US$399 per employee per month. Salary, employer contributions and other agreed employment costs are charged at cost on top. UK VAT or any local sales tax is payable on top where either applies, and we confirm everything in a written proposal.