DECEMBER 2025 – EGYPT | ESWATINI STATUTORY CONTRIBUTION CHANGES FOR 2026
It is important that employers note the following:
EGYPT
Social Security contribution limits Effective from 1 January 2020, the Government of Egypt, in terms of the Social Insurance and Pension Law No. 148 of 2019, announced that the monthly social security minimum and maximum contribution base amounts would increase annually up to the 2027 tax year.
Accordingly, the monthly social security contribution floor and ceiling amounts apply to all salaries paid on or after 1 January of the relevant tax year. For the tax year commencing on 1 January 2026, the minimum social security contribution limit will increase from EGP 2,300 per month to EGP 2,700 per month, and the maximum contribution limit will increase from EGP 14,500 per month to EGP 16,700 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.
Emergency Aid Fund contribution salary caps
In Egypt, the Emergency Aid Fund for Workers is a government-mandated labour support mechanism established under Law No. 156 of 2002 and its executive regulations. It is designed to provide financial relief to employees when their employer is unable to pay wages due to closure, severe financial distress, or workforce downsizing. Employers with 30 or more insured employees (registered under the social insurance system) are required to contribute 1% of each employee’s basic wage to the Emergency Aid Fund on a monthly basis. As per the latest regulatory guidance, the salary base for Emergency Fund contributions in 2026 has been updated as follows, effective 1 January 2026:
- Minimum salary cap: EGP 440
- Maximum salary cap: EGP 2,720
Employers should ensure payroll systems are updated accordingly to maintain compliance. Please note: The executive regulation supporting this update is currently available in Arabic only.
ESWATINI
Eswatini National Provident Fund (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 ENPF contributions is subject to a phased increase over five years, which commenced on 1 January 2025.
The contribution to the ENPF is 10% of the employee’s actual wage (5% employee contribution and 5% company contribution).
Effective 1 January 2026, the Eswatini National Provident Fund Board increased the ceiling amount of wages for the purposes of the calculation of statutory contributions from E4,000 per month to E4,300 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.
To view the public notice, follow the link.
