Social Insurance Law 79 of 1975 covers Egyptian employees as well as foreign employees whose
countries have treaties with Egypt for reciprocal social insurance treatment.
Employers are required to withhold the employees’ social insurance contributions from their salaries and to
remit them together with the employer’s contributions to the Social Insurance Organization on a monthly
basis. The salaries and related benefits or emoluments are divided, for social insurance purposes, into a
basic salary and variable elements.