이집트

The Egypt Payroll localization package enables payroll processing that fully complies with Egyptian labor laws. It calculates progressive income tax, employee- and employer-paid social security, and core salary components, including housing and transportation allowances.

환경설정

Install the following modules to get all the features of the Egypt Payroll localization:

이름

기술적 명칭

내용

이집트 - 급여

l10n_eg_hr_payroll

Payroll module includes all salary rules, leave logic, and compensation rules compliant with Egyptian Labor Law.

이집트 - 급여 및 회계 관리

l10n_eg_hr_payroll_account

Adds account mappings related to payroll calculations.

이집트 직원 계약서

Once an employee has been created in the database, a contract must be created.

해당 사용자가 이미 계약 중인지 확인하려면 임직원 관리 앱으로 이동한 다음 직원의 칸반 카드를 클릭합니다. 계약이 존재하지 않을 경우 계약 스마트 버튼에 빨간색으로 0이 표시됩니다. 계약이 있는 경우에는 (계약 시작일)부터 계약 중 이 초록색으로 표시됩니다.

참고

Contracts can also be found by navigating to Employees app ‣ Employees ‣ Contracts. All contracts appear in a list view, grouped by status.

Populate the following contractual information in the Salary Information tab of the contract:

사회 보험

Social insurance rules calculate the contribution amounts that are to be paid by the employer and employee to the NOSI. This is only available for Egyptian employees.

The employer contributes 18.75% of the social insurance reference amount for the employee. On the other hand, the employee contributes 11% of their insurance reference amount, and that amount gets deducted from the payslip amount.

중요

The social insurance reference amount is set per employee in their contracts.

휴가

The following leave types are available to employees working in Egypt: Annual leave, Sick leave, Unpaid leave, and Other leave types.

연차 휴가

Employees are eligible for 21 days of annual leave, and if the employee requires more days, they have to be requested from HR managers accordingly.

중요

Since the annual leave is fully paid, it is not connected to a salary rule, but it will appear on the worked days on the payslip form and on the PDF printout.

병가

Three cases exist for sick leaves in terms of the amount to be deducted from the employee:

  • Fully paid: first 30 calendar days each year (affects only working entries; no payroll deduction).

    급여 계산식 =(일급)

  • 75% paid: next 60 days; payroll rule deducts 25% of an employee’s salary.

    급여 계산 =(일급 * 0.25)

  • 0% paid: after 90 days; payroll rule deducts 100% of an employee’s salary.

    급여 계산 =(일급 * 0.00)

무급 휴가

공제액은 직원 급여의 무급 휴가 일수를 기준으로 하여 적용되며, 계산하는 방법은 직원 월급을 30으로 나누어 일급 금액이 계산되면 여기에 무급 휴가 일수를 곱하여 계산합니다.

기타 휴가 유형

These are leave types considered fully paid and do not affect the end payslip, but are tracked in the working entries:

  • 출산 휴가

  • 하지 휴가

  • 근조 휴가

소득세

In Egypt, employees are subject to a progressive income tax system, where tax rates increase with higher annual income brackets.

세금 등급

Depending on the annual income of the employee, the following rates apply:

과세 대상 금액

<600k

600k - 699k

700k - 799k

800k - 899k

900k - 1.2M

>1.2M

0%

1-40k

10%

4만부터 5만 5천까지

1 - 55k

15%

5만 5천부터 7만까지

5만 5천부터 7만까지

1 - 70k

20%

7만부터 20만까지

7만부터 20만까지

7만부터 20만까지

1 - 200k

22.5%

20만부터 40만까지

20만부터 40만까지

20만부터 40만까지

20만부터 40만까지

1 - 400k

25%

400k 이상

400k 이상

400k 이상

400k 이상

400k 이상

1 - 1.2M

27.5%

120만 이상

면제

Employees are eligible to an EGP 20,000 personal exception on their gross income.

초과근무

Depending on the time of day and the time at which the overtime is recorded in, the additional amount to be paid to the employee can be as follows:

  • During daytime hours on working days, the amount is 1.35x times the employee’s hourly wage.

  • During nighttime hours on working days, the amount is 1.70x times the employee’s hourly wage.

  • On rest days and public holidays: The amount is 2.0x times the employee’s hourly wage.

참고

Overtime hours are registered as other inputs directly on payslips.

조항

Provisions are the amounts computed by the employer to account for the payments made to the employee for EOS benefits or annual leave. And it is computed on a monthly basis.

퇴직급여 규정

It is computed by dividing the end of service Provision Number of Days by 12 and multiplying the result by the daily salary for the employee.

\[\text{Payroll computation} = \frac{\text{Provision Number of Days}}{12} \times \frac{\text{Wage} + \text{Allowances}}{30}\]

연간 예상 휴가 일수

It is computed by dividing the number of leave days by 12 and multiplying the result by the daily salary for the employee.

\[\text{Payroll computation} = \frac{\text{Number of Leave Days}}{12} \times \frac{\text{Wage} + \text{Allowances}}{30}\]

서비스 종료

At the end of the service slip that is generated for the employee, there are the following points that are unique only to the payslip:

미사용 휴가 보상

직원이 사용할 수 있는 연차 수는 직원 레코드에 나타나 있습니다. 이 숫자는 급여 설정에 지정되어 있는 연차의 유형을 기준으로 계산됩니다. 계산 방식은 직원에게 배정된 특정 연차 유형에 대한 총 잔여 배정량으로 산정됩니다.

That number is then multiplied by the daily rate for the employee and added as an allowance on their payslip.

퇴직 급여

It is calculated by multiplying the daily wage of the employee by the number of days for the end of service that is set in the employee’s contract.

\[\text{Payroll computation} = \frac{\text{Wage + Allowances}}{30} \times \text{End of Service Number of Days}\]

계약 만료

계약 외 근무 기간은 급여 명세서상의 기간에 포함되어 있으나 근로자의 계약 기간에는 포함되지 않는 기간입니다. 관련된 금액은 급여 명세서의 공제 항목으로 추가되며, 계약 외 근무 일수에 직원의 일급 금액을 곱하여 계산됩니다.

\[\text{Payroll computation} = \frac{\text Wage + Allowances}{\text{Days in the Month}} \times \text{Out of Contract Days}\]