JANUARY 2025 – NON-SA COUNTRIES
RECENT LEGISLATIVE CHANGES FOR 2025
It is important that employers note the following:
EGYPT
Social security contributions 2025
Effective from 1 January 2020, the government of Egypt, under the Social Insurance and Pension Law no. 148 of 2019, has announced that the monthly social security minimum and maximum contribution base amounts will increase annually until the tax year 2027. Accordingly, the below monthly social security contribution floor and ceiling amounts apply to all salaries paid after 1 January of the respective tax year.
For the tax year commencing on 1 January 2025 the minimum social security contribution limit will increase from EGP 2,000 per month to EGP 2,300 per month and the maximum contribution limit will increase from EGP 12,600 per month to EGP 14,500 per month.
Please note the minimum and maximum limits are being approximated to the nearest one hundred pounds.
Law 148 of 2019 is only available in Arabic.
PLEASE NOTE
The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.
ESWATINI
ENPF maximum contribution ceiling
In accordance with Sections 14 and 15 of the Swaziland National Provident Fund Order, 1974, the Minister of Labour and Social Security has issued Legal Notice No. 5 of 2025, stipulating that statutory contributions for the year 2025 will be payable by a contributing employer on wages of four thousand Emalangeni (E4,000.00) or less per calendar month.
The contribution to the ENPF is 10% of the employee’s actual wage (5% employee contribution and 5% company contribution).
Effective 1 January 2025, the Eswatini National Provident Fund Board increased the ceiling amount of wages for the purposes of the calculation of statutory contributions from E3,700 per month to E4,000 per month, bringing the maximum contribution per employee and employer to the following:
It is illegal for the employer to recover arrears of contributions from current wages.
A supplementary contribution may be deducted from an employee’s wages in whole or in part,
depending on the agreement reached between the employer and the employee.
Legal Notice No. 5 of 2025 is not publicly available.
PLEASE NOTE
The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.
JORDAN
Minimum wage for 2025
The Tripartite Committee for Labour Affairs has issued a decision to raise the minimum wage for the years 2025, 2026 and 2027, increasing it from 260 Jordanian dinars (JOD) to 290 JOD per month.
In a press release from its media centre, the General Social Security Corporation announced that the new minimum wage will take effect on 1 January 2025, for all workers covered by Labour Law No. 8 of 1996 and its amendments, regardless of how their wages are paid.
The corporation clarified that the revised minimum wage applies to employees paid on a daily, weekly, hourly or other basis, provided they are subject to the provisions of the Social Security Law at this level.
However, workers in clothing sector companies and institutions are exempt from this increase, as their wages are governed by a collective labour contract signed between the relevant authorities overseeing the sector. Additionally, non-Jordanian domestic workers, cooks, gardeners and similar roles are excluded from this decision.
To view the media release, follow the link.
NAMIBIA
Amendments by Social Security Commission
In accordance with Government Gazette No. 8461 dated 1 October 2024, the Social Security Commission (SSC) has announced changes to the Social Security Act and Employment Compensation Act that will take effect on 1 March 2025.
Social Security Act
Important changes to the death benefit (MSD), sick leave and maternity leave:
- The current N$ 9,000.00 maximum basic wage ceiling will be raised to N$ 11,000.00.
- The minimum wage ceiling will rise from N$ 300.00 to N$ 500.00 per month.
- The contribution rate will stay at 1.8% of the employee’s basic wage, split equally between the employer (0.9%) and the employee (0.9%) based on the new, increased basic wage ceiling of N$ 11,000.00.
Employees Compensation Fund (ECF)
In order to qualify as an employee for ECF purposes, the income ceiling that currently stands at N$81,300.00 annually will be raised to N$101,625.00 annually.
Subject to a special arrangement with the commission, employees who make more than this cap may still be eligible for fund coverage.
To view the Government Gazette, follow the link.
To view the SSC public notice, follow the link.
To view the ECF public notice, follow the link.
PLEASE NOTE
The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.
NIGERIA
Minimum wage and NHF
The National Minimum Wage (Amendment) Act 2024 was signed into law on 29 July 2024. The Act introduces an increase in the minimum wage rate for all workers in Nigeria and also shortens the review period for the minimum wage rate from five years to three years.
The amended act has now increased the minimum wage rate from NGN 30,000 to NGN 70,000 per annum.
For employers, the minimum wage value affects the National Housing Fund (NHF) and PAYE exemption calculations.
Employees earning NGN 70 000.00 or less per annum are now exempt from paying PAYE. The tax table remains the same for employees earning above the minimum wage.
The National Housing Fund (NHF) contribution in Nigeria is 2.5% of an employee’s basic salary or income. The employer is responsible for deducting this amount from the employee’s monthly salary and sending it to the Federal Mortgage Bank of Nigeria (FMBN).
Employees earning NGN 70,000 per annum or above are now liable for NHF contributions, effective 1 August 2024.
To view the Minimum Wage (Amendment) Bill, 2024, follow the link.
RWANDA
Pension reform
On 13 December 2024 Rwanda issued Presidential Order No. 086/01, establishing the contribution rate for a mandatory pension scheme. The order aims to raise the pension contribution rate from 6% to 12%, shared equally between employers and employees.
The order came into force on 13 December 2024, but the increase in the rate of pension contributions took effect from 1 January 2025.
From January 2025, the compulsory pension contribution rate will increase from the current 6% (split equally between employer and employee) to 12%, with a target of 20% by 2030.
The adjustment will follow a phased implementation schedule as follows:
- From 2025 to 2026: Contribution rates will increase to 12%.
- From 2027 onwards: A 2% annual increment will apply, reaching a maximum of 20% in 2030.
The pension contributions will be calculated on the total gross salary, which includes the basic salary, housing allowance and transport allowances, aligning with the Rwanda Revenue Authority’s (RRA) taxable base.
To view the public notice regarding the presidential order, follow the link. Page 2 contains the English version.
PLEASE NOTE
The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.
TUNISIA
Tax changes, minimum wage and social security
On 11 December 2024 the Tunisian Finance Law 2025 was published in the official gazette. The Finance Law 2025 was approved by the Assembly of People’s Representatives and the National Council of Regions and Districts and submitted to the President of the Republic for promulgation.
In addition, Decree No. 2024-419 of 9 July 2024 was published to announce the increase to the minimum wage which affects the CAVIS contributions. CAVIS (Caisse d’Assurance Vieillesse, Invalidite et Survie) is part of the Tunisian pension system for employees in the public sector.
Tax rates
Under the Finance Law 2025, the revised annual income tax rates are as follows:
As a reminder, the withholding tax relating to the Social Solidarity Contribution will be due at the rate of 1% when filing the annual personal income tax return during the year 2026.
Minimum wage
In accordance with Decree No. 2024-419 of 9 July 2024, which establishes the guaranteed interprofessional minimum wage in labour code-governed non-agricultural sectors, the SMIG (Salaire Minimum Interprofessionnel Garanti) will be as follows, starting on 1 January 2025:
Based on the higher SMIG, the CAVIS limit for the purposes of the calculation will be TND 3,048,000 as of 1 January 2025.
Social security
The Finance Law 2025 also increased social security contribution rates by 0.5%, shared equally between the employer and the employee, and applied to the wage bill reported to the National Social Security Fund.
The Finance Law 2025 is only available in Arabic.
PLEASE NOTE
The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.
UNITED ARAB EMIRATES (UAE)
Mandatory health insurance
From 1 January 2025, employers in the Northern Emirates – Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah and Fujairah – will be required to provide health insurance for their employees as a prerequisite for obtaining or renewing residency permits. This initiative mirrors existing policies already implemented in Abu Dhabi and Dubai.
While the Ministry of Human Resources and Emiratisation has not explicitly confirmed it, industry professionals believe the mandatory health insurance programme may eventually include coverage for employees’ family members. If adopted, this would oblige workers to ensure their dependents are also insured, aligning with similar practices in Abu Dhabi and Dubai.
Private sector employers and employers of domestic workers will be responsible for covering health insurance costs when issuing or renewing residence permits. The Health Insurance Scheme is available at a competitive rate of AED 320 per year. It provides coverage for individuals aged between one and 64 years, with no waiting period for those managing chronic conditions.
To learn more, visit the Workers Health Insurance (WHI) website.
ZAMBIA
National Pension Scheme Authority (NAPSA) contributions 2025
The National Pension Scheme Authority is mandated to review the contribution ceiling and pension payments annually and adjust them in line with the change in the national average earnings (NAE). This is in accordance with Section 35 of the National Pension Scheme Act No 40 of 1996.
The NAE are determined annually by the Zambia Statistics Agency.
The NAE figure for 2025 was increased from ZMW 5,841.00 to ZMW 7,454.00.
Accordingly, the contribution ceiling has been revised to ZMW 34,164.00 in 2025.
The contribution rate remains unchanged at 10% of the employee’s monthly gross earnings, subject to the statutory contribution ceiling above.
As a result, the maximum monthly contributions are calculated as follows:
- Employee contribution: ZMW 34,164.00 x 5% = ZMW 1,708.20
- Employer contribution: ZMW 34,164.00 x 5% = ZMW 1,708.20
- Total contribution: ZMW 3,416.40
Earnings include basic salary, bonuses, commission, severance pay, overtime allowance, leave allowance, acting allowance, commuted leave days, etc.
To view the NAPSA public notice, follow the link.
PLEASE NOTE
The implementation of this change requires an update of the payroll system parameters. If not done, you may incur penalties and interest. If you are unsure of how to make the change, please contact your consultant for assistance.