Health insurance — employer

Health Insurance — Employer Contribution in Egypt

Egypt requires employers to provide health insurance coverage for their employees as a mandatory statutory benefit. This obligation applies to all private and public sector employers and covers employees and their dependents, ensuring access to medical services including hospitalization, outpatient care, and emergency treatment. The employer contribution represents a percentage of the employee's basic salary and is calculated according to Social Insurance Organization (SIO) regulations.

The rule is governed by Law No. 79 of 1975 on Social Insurance and its subsequent amendments, particularly Law No. 148 of 2019, which reformed Egypt's social insurance system. The Social Insurance Organization, operating under the Ministry of Insurance and Social Affairs, administers and enforces these requirements.

As of 2024, employers contribute approximately 2% of the employee's basic salary toward health insurance premiums, though this rate may vary depending on the employment sector and specific SIO directives. The contribution is separate from pension and other social insurance obligations.

Employers must register all eligible employees with the Social Insurance Organization and ensure timely payment of health insurance contributions. Payroll teams should verify current contribution rates with the SIO, as these are subject to periodic adjustment through ministerial decrees. Employers failing to maintain health insurance coverage face penalties and potential legal liability. Documentation of contributions must be retained for audit purposes, and employees should receive clear communication regarding their health insurance entitlements and coverage details.