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
Egypt - Payroll	`l10n_eg_hr_payroll`	Payroll module includes all salary rules, leave logic, and compensation rules compliant with Egyptian Labor Law.
Egypt - Payroll with Accounting	`l10n_eg_hr_payroll_account`	Adds account mappings related to payroll calculations.

Egypt fiscal localization documentation

Egyptian employee contracts¶

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:

Social Insurance Reference Amount: Used as the base amount for calculating the social insurance employee and employer portions.
Number of Leave Days: Used for calculating the provision amount for the annual leave for the employee.
Provision Number of Days: Corresponds with the number of days used in the calculation of the provision value of the end of service for the employee.
Total Number of Days: Refers to the number of days used to calculate the end-of-service benefit paid to the employee when their employment with the company ends.

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.

Sick leave¶

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).

Payroll computation =(Daily Wage)
75% paid: next 60 days; payroll rule deducts 25% of an employee’s salary.

Payroll computation =(Daily Wage * 0.25)
0% paid: after 90 days; payroll rule deducts 100% of an employee’s salary.

Payroll computation =(Daily Wage * 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.

Other leave types¶

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

Maternity leave
Hajj leave
Death leave

Income tax¶

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:

Taxable Amount	<600k	600k - 699k	700k - 799k	800k - 899k	900k - 1.2M	>1.2M
0%	1-40k
10%	More than 40k to 55k	1 - 55k
15%	More than 55k to 70k	More than 55k to 70k	1 - 70k
20%	More than 70k to 200k	More than 70k to 200k	More than 70k to 200k	1 - 200k
22.5%	More than 200k to 400k	More than 200k to 400k	More than 200k to 400k	More than 200k to 400k	1 - 400k
25%	400k 이상	400k 이상	400k 이상	400k 이상	400k 이상	1 - 1.2M
27.5%						More than 1.2M

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.

End of service benefit provision¶

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.

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

Annual leave provision¶

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

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

End of service¶

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:

Unused leaves compensation¶

The number of available annual leaves is shown on the employee’s record. It is based on the annual leave type defined in the Payroll settings. It is calculated as the total remaining allocations for that specific leave type assigned to the employee.

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

End of service benefit¶

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.

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

Out of contract¶

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.

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

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