Law No. 148 of 2019 on Social Insurance and Pensions: Advantages, Disadvantages, and Texts

The insurance system in Egypt witnessed a major transformation with the issuance of Law No. 148 of 2019. This law, which introduced fundamental amendments to previous legislation, aims to achieve financial sustainability for the system, expand the insurance coverage base, and improve services provided to insured persons and retirees.

Key Features of Law No. 148 of 2019
1- Establishing an independent body to manage the social insurance system. President Sisi issued Decree No. (392) of 2020 forming the Board of Directors of the National Social Insurance Authority, effective July 14, 2020 (the day following its publication in the Official Gazette).

2- Social insurance funds: A fund will be established to invest these funds through a department specialized in various investment fields, in accordance with Article (5) of the Social Insurance System. Article (6) of the System clarifies how these funds are formed, indicating that these funds consist of:

• Contributions paid by business owners, whether the share they are obligated to pay or the share paid by the insured.

• Contributions paid by insured persons.

• Additional amounts due.

• Amounts paid by the State Treasury in accordance with this law.

• Proceeds from the investment of account funds.

• Proceeds from cash payments for prescribed services.

• Proceeds from fines imposed for violating the provisions of this law.

• Grants, donations, and gifts that the Board of Directors decides to accept.

• Other resources resulting from the Fund's activities.

3. Radically resolve financial entanglements with the State Treasury and the National Investment Bank and prevent the emergence of financial entanglements in the future.

4. Pensions must be increased periodically to prevent inflation, which is borne by the social insurance system.

5. Wages and rates of disability, death, and old-age contributions must be uniform for all categories of insured persons, whether they are business owners, employees of third parties, or Egyptian workers abroad.

6. Informal workers are exempt from the employer's share, which is paid by the State Treasury.

7- The Social Insurance System clarifies the rights of pension beneficiaries.

8 - Exemption from taxes and fees for services rendered. Article 124 of the Insurance Law stipulates that "the value of subscriptions due in accordance with the provisions of this law shall be exempt from all taxes and fees of any type, currently or in the future. Forms, documents, cards, contracts, receipts, certificates, printed matter, and all documents required for implementation by law shall be exempt from stamp duties. The Authority's fixed and movable assets and all its investment operations, regardless of their type, shall be exempt from all types of taxes, including value-added tax, property tax, and fees currently or in the future imposed by the government or any other public authority within the Arab Republic of Egypt. They shall also be exempt from notarization, registration, and stamp fees for any registration or registration activity."

9 - Establishing an additional pension system, whereby an insured person whose salary exceeds the maximum insurance subscription salary may request an additional pension from the Authority in exchange for the portion of the excess above the maximum insurance subscription salary, not to exceed 100% of the maximum. For subscription fees, in accordance with Article 38 of the Social Insurance Law.

10- Penalties are severe to prevent insurance evasion and thus preserve the rights of insured persons.

Disadvantages of Law No. 148 of 2019
The Social Insurance and Pensions Law, promulgated by Law No. 148 of 2019, caused problems for some workers who applied for early retirement under the old Social Insurance Law (No. 79 of 1975). Approval was granted after the new Social Insurance Law No. 148 of 2019 came into effect. This led to the suspension of financial benefits for workers, in addition to their failure to benefit from the benefits provided by the new law.

Also, regarding early retirement, some problems have been identified, including the settlement of early retirement. The insurance subscription period must include an actual subscription period of no less than 240 months, and an actual subscription period of 300 months five years after the law comes into effect. This is what Article 21, Clause 6 of the Social Insurance Law clarifies. This means that the new law will not allow any worker to retire early unless they have at least 20 years of insurance subscription. This period will increase to 25 years five years after the law comes into effect. Therefore, the legislature must intervene to resolve this issue.

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Texts of Law No. 148 of 2019 Concerning Social Insurance and Pensions

The President of the Republic

The House of Representatives has approved the following law, and we have promulgated it:

Article 1

The provisions of the attached law shall apply to the social insurance and pension system.

Article 2

The National Social Insurance Authority shall disburse the benefits stipulated in the legislation relating to social insurance, which were previously disbursed by administrative bodies, at the expense of the public treasury. The executive regulations of the attached law shall include the rules and procedures implementing the provisions of this article.

Article 3

The application of the provisions of the attached law shall not prejudice the provisions of the laws regulating the employment affairs of employees in special cadres. The benefits stipulated in these laws and employment regulations shall continue to apply, and the public treasury shall bear the resulting cost differences in accordance with the provisions of the attached law.

Article 4

The regulations and decisions issued pursuant to the provisions of the laws relating to social insurance shall remain in effect, provided that they do not conflict with the provisions of the attached law, until the issuance of its executive regulations.

Article 5

The Prime Minister shall issue the executive regulations for the attached law within six months of the date of issuance of this law.

Article 6

Any provision that contravenes the provisions of this law shall be repealed with respect to those subject to its provisions.

Article 7

This law shall be published in the Official Gazette and shall take effect as of January 1, 2020, with the exception of Articles 111, 112, 113, and 114, which shall take effect the day following the date of its publication.

This law shall be stamped with the state seal and implemented as one of its laws.

Social Insurance and Pensions Law
Chapter One - Insurance Coverage and Definitions
Article 1

In applying the provisions of this law, the following words and phrases shall have the meanings indicated next to each:

1. Insured: Any person to whom the provisions of this law apply until the insurance rights are due for the period of their subscription to old-age, disability, and death insurance.

2. Employer: Any natural or legal person who employs one or more workers subject to the provisions of Clause (First) of Article (2) of this law.

3. Authority: The National Social Insurance Authority.

4. Board of Directors: The Board of Directors of the National Social Insurance Authority.

5. Committee of Experts: A committee composed of actuarial experts who practice their work in accordance with the provisions of Law No. 10 of 1981 regarding the Supervision and Control of Insurance Authorities, and financial and insurance experts nominated by the Board of Directors. Among these experts shall be a representative of the Ministry of Finance specialized in the committee's work, nominated by the Minister of Finance.

6- Inflation Rate: The consumer price index nationwide, issued by the Central Agency for Public Mobilization and Statistics. It is determined by the monthly average of inflation rates for the previous year. It is determined in July of each year and is subject to a decision issued by the Authority's Chairman.

7- Actuarial Discount Rate: The inflation rate plus a 1% margin.

8- Subscription Wage: The cash equivalent received by an insured person from the categories referred to in Clause 1 of Article (2) of this Law from their original employer in exchange for their original work.

The components of the subscription wage are determined as follows:

1- Job Wage.

2- Basic Wage.

3- Supplementary Wage.

4- Incentives.

5- Commissions.

6- Gift, provided the following conditions are met:

(a) It is customary for the establishment's clients to pay it based on a predetermined percentage of the amounts owed by the clients.

(b) The establishment must have a joint fund into which its proceeds are deposited for distribution among the workers.

(c) There must be rules agreed upon between the employer and the workers specifying how the allowances are distributed among them.

7. Allowances, except for the following, which are not considered part of the subscription fee:

(a) Transportation allowance, travel allowance, meeting attendance allowance, and other allowances paid to the insured in exchange for the burdens incurred by the insured's job duties, with the exception of representation allowance.

(b) Housing allowance, clothing allowance, vehicle allowance, and other allowances paid in exchange for in-kind benefits.

(c) Allowances accrued as a result of the insured's temporary assignment within or outside his original employer.

(d) Allowances accrued to the insured for meeting the burdens of living abroad.

8. Additional wages.

9- Compensation for extraordinary efforts.

10- Cost-of-living allowance.

11- Social allowances.

12- Additional social allowances.

13- Group grants.

14- Group bonuses.

15- Anything in excess of the maximum basic wage.

16- Special allowances not included in the basic wage.

The executive regulations of this law shall specify the minimum and maximum limits for the subscription wage.

9- Subscription income: The income selected by the insured from the categories stipulated in Clauses Two and Three of Article (2) of this law for subscription, provided that it is not less than the minimum subscription wage and does not exceed its maximum limit. The executive regulations of this law shall specify the subscription income schedule and other conditions that must be taken into account when determining the subscription income, as well as the rules and procedures for amending it.

10- Old Age: The age of sixty for clauses one and three of Article (2) of this Law, and the age of sixty-five for the insured referred to in clauses two and four, subject to the provisions of Article (41) of this Law.

11- Pensioner: The person in whose case a pension is due under old-age, disability, and death insurance.

12- Permanent Total Disability: Any disability that would completely and permanently prevent the insured from practicing their original profession or any profession or activity from which they earn a living. This includes mental illnesses, as well as chronic and incurable diseases for which a decision is issued by the Chairman of the Board of Directors of the Health Insurance Authority.

13- Permanent Partial Disability: Any disability, other than cases of total disability, that would permanently prevent the insured subject to clause one of Article (2) of this Law from performing their original work.

14- Lifetime Payment: The current value of the pension payment per pound that the pensioner will receive upon retirement and for the rest of their life, along with their beneficiaries.

15- Work-Related Injury: Suffering from one of the occupational diseases listed in Table No. (1) attached to this law, or an injury resulting from an accident that occurred during or as a result of work. This includes any accident that occurs to the insured during the period of commuting to or from work, provided that the commute is without delay, interruption, or deviation from the normal route. An injury resulting from stress or fatigue from work is considered a work-related injury if it meets the conditions and rules specified in the executive regulations of this law, in coordination with the Chairman of the Board of Directors of the Health Insurance Authority.

16- Injured Person: Anyone who sustains a work-related injury.

17- Patient: Anyone who sustains a disease or accident other than a work-related injury.

18- Person with a disability that completely prevents them from working or reduces their ability to work by at least 50%. This disability must be congenital or the result of an accident or illness sustained by the person before the age of sixty.

Article 2

The provisions of this law apply to the following categories:

First - Employees of Third Parties:

1- Civilian employees of the state administrative apparatus, public bodies, public institutions, and economic units affiliated with any of these entities.

2- Employees of public sector units, the public business sector, and other economic units affiliated with them, including chairmen and delegated board members of public business sector companies.

The provisions of this law also apply to temporary, casual, and seasonal workers in the entities stipulated in Clauses (1 and 2).

3. Private sector workers subject to the provisions of the Labor Law, provided that the employment relationship between the insured and the employer is regular. Contract workers, loading and unloading workers, fishing workers, and land transport workers are exempt from this condition. The executive regulations of this law specify the rules and conditions required for a regular employment relationship.

4. Workers in domestic service-related work, except for those who work within homes, as specified in the executive regulations of this law.

5. Members of the employer's family who work for him and are actually supported by him, provided the conditions stipulated in Clause (3) are met.

Clauses (3, 4, and 5) stipulate that the insured must be at least eighteen years of age.

If the insured is employed by more than one employer, only the period of employment with one employer shall be counted within the period of his subscription. The executive regulations of this law specify the rules and provisions for determining the period of employment subject to this law.

Second: Business Owners and Those in Similar Status:

1. Individuals who engage in commercial, industrial, or agricultural activities on their own behalf, as well as craftsmen and others who perform activities or services on their own behalf. Their activities are subject to special laws, or they require a license from the competent administrative authority to practice them.

2. General partners in partnerships and limited partnerships, chairmen and members of the boards of directors and managing directors of private joint-stock companies, and managers of limited liability companies.

3. Owners of sole proprietorships.

4. Professionals and members of professional syndicates. The date on which each profession begins to benefit from the provisions of this law shall be determined by a decision of the Authority's Chairman.

5. Self-employed productive members of production cooperatives.

6. Owners of agricultural land of one acre or more.

7. Owners of agricultural land of one acre or more, whether they are owners, tenants, sharecroppers, or both.

8. Owners of built real estate whose annual income is not less than the minimum subscription fee. The executive regulations of this law shall specify the conditions and rules for compliance with this clause.

9. Owners of motorized means of transport for persons or goods, including land, river, sea, and air transportation.

10. Commercial agents.

11. Owners of motorized or sailing fishing vessels.

12. Notaries and legal notaries appointed by non-monks.

13. Mayors and sheikhs.

14. Tour guides, guides, and trackers.

15. Writers and artists.

16. Heirs of business owners in sole proprietorships. The executive regulations of this law shall specify the conditions for compliance.

17- Owners of home, environmental, rural, and family-based industries.

To benefit from the provisions of this clause, the insured must not be subject to the provisions of this law, in accordance with Clause 1 of this Article, and the insured must be at least twenty-one years of age.

The Authority's Chairman may decide to add additional categories in accordance with this clause, provided that the decision specifies the start date of benefit and other conditions for benefiting from the provisions of this law.

Third: Egyptian Workers Abroad:

1. Workers bound by personal employment contracts.

2. Self-employed.

3. Immigrants from the categories referred to in the previous clauses who retain Egyptian citizenship.

4. Seafarers who work on sea vessels flying the flag of a foreign country during the validity period of their seafaring passports.

Egyptian workers in units of international and regional organizations and foreign embassies within the Arab Republic of Egypt who are bound by a personal employment contract and are not subject to the Labor Law are considered Egyptian workers abroad.

The following conditions apply to benefiting from the provisions of this clause:

Not subject to the provisions of Clauses One and Two of this Article.

The insured person must be at least eighteen years of age.

Fourth: Irregular Workers:

1. Owners of built real estate whose annual income is less than the minimum contribution wage.

2. Migrant workers.

3. Small self-employed individuals, such as street vendors, car runners, newspaper distributors, itinerant shoe shiners, and other similar categories, as well as craftsmen.

4. Domestic servants and those similarly employed who work within homes.

5. Quran memorizers and reciters.

6. Chanters, custodians, and other church servants.

7. Heirs of business owners in sole proprietorships not subject to Clause Two, provided the following conditions are met:

(a) The establishment had no workers at the time of the deceased's death.

(b) The heir's share of the establishment's annual income, used as the basis for assessing income tax, was less than the minimum subscription wage.

(c) The heir was not managing the establishment.

8. Temporary workers in agriculture, whether in fields, gardens, or orchards, or in livestock, small animal, or poultry raising projects, in apiaries, or on reclaimed and cultivated land. Temporary workers are those whose employment with the employer is less than six consecutive months, or whose work is not, by its nature, part of the employer's business.

9. Owners of agricultural land whose holding area is less than one acre, whether they are owners, renters, or sharecroppers.

10. Owners of agricultural land who are not owners and whose ownership is less than one acre.

To benefit from the provisions of this clause, the insured must not be subject to the provisions of this law in accordance with clauses one, two, and three, and must be at least eighteen years of age.

The Authority's Chairman may decide to add other categories in accordance with this clause, provided that the decision specifies the commencement date of benefit, other conditions for benefiting from the provisions of this law, and the rules and procedures for payment of contributions.

The executive regulations of this law specify the conditions and controls governing the subjection of each of these categories to the provisions of this article.

Article 3

The social insurance system includes the following insurances:

1. Old-age, disability, and death insurance.

2. Work-related injury insurance.

3. Sickness insurance.

4. Unemployment insurance.

Article 4

Insurance, in accordance with the provisions of this law, shall be mandatory, except for the categories stipulated in Clause Three of Article (2) of this law, whose inclusion shall be voluntary. The Prime Minister, upon the recommendation of the Chairman of the Authority, may issue a decision mandating insurance for this category in countries where Egyptian workers are not insured.

The insured may not be charged any share of insurance expenses except where specifically provided for.

The insured or pensioner may not be deprived of their insurance rights, in whole or in part, for any reason.

Chapter Two - Administration and Financing of the Social Insurance and Pension System
Chapter One - Establishment, Financing, and Administration of the Fund
Article 5

A fund shall be established for the insurances stipulated in Article (3) of this Law. A special account shall be allocated within this fund for each type of insurance referred to.

Article 6

The funds of each of the accounts referred to in the previous Article shall consist of the following resources:

1. Contributions paid by employers on behalf of their employees, whether the employer's share or the insured's share.

2. Contributions paid by insured persons.

3. Additional amounts due.

4. Amounts paid by the State Treasury in accordance with the provisions of this Law.

5. Proceeds from the investment of account funds.

6. Proceeds from the cash consideration for services provided for under this Law.

7. Proceeds from fines imposed for violating the provisions of this Law.

8- Grants, donations, and gifts that the Board of Directors decides to accept.

9- Other resources generated by the Fund's activities.

The Board of Directors shall determine the allocation to each account from the proceeds of the resources stipulated in Clauses (6, 7, 8, and 9) of this Article.

Article 7

The financial position of the accounts referred to in Article (5) of this Law shall be examined at least once every three years by the Committee of Experts in an actuarial report submitted to the House of Representatives.

The actuarial report shall assess whether the subscription rates applied at the date of the actuarial examination and any subsequent increases stipulated by law are sufficient to meet the obligations for the benefits granted in each account, based on the following funding principles:

First - Old-age, disability, and death insurance benefits:

The examination shall be conducted on a partial funding basis, with a positive reserve maintained for a period of no less than 50 years after the date of the actuarial examination.

Second: Financial Benefits of Work Injury Insurance:

Short-term benefits are examined based on the annual budget funding system with the establishment of an emergency reserve, and long-term benefits are examined based on the full funding system.

Third: Financial Benefits of Sickness Insurance and Unemployment Insurance:

The examination is based on the annual budget system with the establishment of an emergency reserve.

The reserve balance for each benefit account shall be as follows:

Old-age, disability, and death insurance benefits:

Equal to the total reserves of the fund referred to in Article (5) of this law, less the reserve calculated for the branches of work injury, sickness, and unemployment insurance benefits.

Work Injury Insurance Benefits:

Establish an emergency reserve equal to twelve (12) months of expected short-term benefit expenditures, in addition to establishing a technical reserve equal to the current actuarial value of long-term benefits paid at the date of the actuarial valuation.

Financial Benefits of Sickness Insurance:

Establish an emergency reserve equal to twelve (12) months of expected expenditures.

Unemployment Benefits:

Establish a contingency reserve equal to twenty-four (24) months of expected expenditures.

If the subscription rates applied at the date of the actuarial examination and any subsequent increases stipulated by law are insufficient to cover the benefits of each benefit category, the actuarial report shall recommend the appropriate subscription rates to be applied in subsequent years.

If the Authority's cash flows are insufficient to meet its legally mandated cash obligations to stakeholders, the Public Treasury shall be obligated to provide the necessary amounts, provided that the Authority shall repay them to the Public Treasury in accordance with the rules and procedures agreed upon between the Chairman of the Authority and the Minister of Finance, with the approval of the Council of Ministers.

The implementing regulations of this law shall specify the criteria and bases for calculating actuarial assumptions upon which the actuarial valuation of social insurance accounts is prepared.

Article 8

The Authority shall administer the funds referred to in Articles (5) and (14) of this Law.

The Authority shall have a legal personality and an independent budget prepared in the manner of economic units. It shall also enjoy technical, financial, and administrative independence and shall report to the Minister responsible for social insurance.

A decision shall be issued by the Chairman of the Authority regulating the Authority's departments and sectors, defining their powers, and managing their work.

Article 9

The Authority shall be administered by a Board of Directors, composed as follows:

1. A full-time Chairman with experience in the field of pensions and social insurance.

2. Full-time Vice-Chairmen of the Authority with experience in the field of social insurance or insurance systems, one of whom must have experience in the field of investment.

3. The Head of the Fatwa Department at the State Council.

4. The Chairman of the Board of Directors of the General Authority for Comprehensive Health Insurance.

5. A sector head at the Ministry of Finance, selected by the Minister of Finance.

6. The Chairman of the General Federation of Egyptian Trade Unions, or his delegate.

7. The Chairman of the Federation of Chambers of Commerce, or his delegate.

8. The Chairman of the Federation of Egyptian Industries, or his delegate.

9. Two representatives of pensioners, selected by the Board of Directors.

10. Three independent experts in the Authority's fields of expertise, selected by the Board of Directors.

The Board shall be formed by a presidential decree for a four-year term.

The Chairman of the Authority, his deputies, and representatives of pensioners and experts shall be eligible for renewal only once.

The decree forming the Board shall specify the financial treatment of the Chairman of the Authority and his deputies, as well as the remuneration and allowances received by the Chairman and members of the Board.

The Board may form one or more committees from among its members to which it shall temporarily assign certain tasks. It may also delegate some of its powers to the Chairman of the Board or one of his deputies.

The Authority's Board of Directors shall form an Audit Committee consisting of at least three members, or others, for a term of three years, renewable once. The committee shall be responsible for reviewing the Authority's financial and investment reports, including the final accounts, before submitting them to the Authority's Board of Directors.

The Authority's Board of Directors shall also form a Governance Committee consisting of three members, two members of the Board of Investment Trustees, three social insurance experts, and a legal expert. The committee's term of membership shall be three years, renewable once. Membership in the Audit Committee may not be combined with membership in the Governance Committee. The Authority's Board of Directors shall determine the committee's responsibilities.

Article 10

The Authority's Board of Directors is the supreme authority overseeing its affairs and managing its affairs, and developing and implementing the policies necessary to achieve its purposes and objectives. It may make any final decisions it deems necessary to exercise its powers, without the need for approval from any other authority. In particular, it may:

1. Approve decisions of a legislative nature and internal decisions and regulations related to the Authority's technical, financial, and administrative affairs, without being bound by government rules and regulations. Financial regulations must be reviewed by the Ministry of Finance.

2. Approve internal decisions and regulations related to technical, financial, and administrative affairs, as well as the investment regulations of the Investment Fund, without being bound by government rules and regulations.

3. Oversee the Authority's workflow and review and approve its various policies and strategies in all areas.

4. Approve the Authority's organizational structure.

5. Study plans and approve the Authority's draft planning budget.

6. Study periodic follow-up and performance evaluation reports and issue the necessary decisions to improve performance.

7. Approving the Authority's budget and financial statements.

8. Proposing legislation related to social insurance.

9. Approving and monitoring plans and policies for investing social insurance funds.

10. Supervising and monitoring the management of the Social Insurance Investment Fund.

11. Appointing investment managers.

12. Nominating a committee of experts to examine and prepare the financial position of the social insurance scheme accounts.

13. Discussing and approving the Authority's actuarial reports to ensure the financial balance of the scheme.

14. Approving financial, administrative, and technical matters that laws, regulations, and decisions place within the Council's jurisdiction.

15. Exercising the powers and competencies assigned to the Ministry of Insurance and stipulated in Law No. 64 of 1980 regarding alternative private social insurance schemes.

16. Establishing a special system for the wages and rewards of the Authority's employees based on their performance ratings and the extent and level of their work accomplishment, without being bound by any other system or law. The Authority's budget includes allocations for contributions to the Social and Health Care Fund for the Authority's employees and their families.

The Authority's Chairman shall have the powers of the competent minister to contract, in accordance with the provisions of the Law Regulating Contracts Concluded by Public Entities, promulgated by Law No. 182 of 2018. This shall be used to secure the Authority's needs for headquarters, equipment, tools, and devices necessary for the smooth running of work and the provision of distinguished insurance services.

The Authority's Board of Directors must be consulted on draft laws related to the Authority's scope of work.

Article 11

The Authority's Chairman shall represent the Authority before the judiciary and in its dealings with third parties. He shall assume the following responsibilities:

1. Implementing the Board of Directors' decisions.

2. Managing the Authority, developing its work system, and monitoring its implementation.

3. Studying and approving financial, administrative, and technical matters for which he is responsible under the laws, regulations, and decisions.

4- Submit the Authority's draft budget and final accounts to the Board of Directors within six months of the end of the fiscal year, along with a report on the Authority's follow-up and performance evaluation.

5- Notify the relevant authorities of the Authority's draft final accounts within one month of the Board of Directors' approval.

6- Provide government agencies with the data and reports they request about the Authority.

The Authority's Chairman may delegate some of his powers to one of his deputies.

Article 12

A committee of experts shall be established within the Authority, consisting of no more than nine members. Its formation shall be determined by a decision issued by the Prime Minister based on a proposal from the Authority's Chairman, after approval by the Board of Directors. The decision shall specify its powers and the remuneration of its members. In particular, it shall be responsible for the following:

1. Determine the bases, assumptions, and life tables upon which actuarial valuations are based.

2. Conduct actuarial valuations of social insurance systems, approved by actuarial experts.

3. Provide expertise and consultations, both actuarial and insurance, to the Authority's Board of Directors.

4. Prepare studies and research assigned by the Board of Directors.

5. Express opinions on draft social insurance laws.

The executive regulations of this law shall specify the rules, procedures, and operating system of this committee.

Article 13

The Authority shall submit annual and quarterly financial statements to the President of the Republic, the Council of Ministers, and the House of Representatives. The executive regulations of this law shall specify the dates, rules, and procedures for submitting these statements, as well as the dates and method of their publication.

Chapter Two - Investment of Social Insurance and Pension Scheme Funds
Article 14

A fund shall be established to manage and invest the funds of the fund referred to in Article (5) of this law.

Article 15

A board of trustees shall be formed by a decision of the Prime Minister, after approval by the Authority's Board of Directors, with no more than fifteen members, specialized in investing social insurance funds. The board shall manage the fund referred to in the previous article. The decision shall specify the remuneration and bonuses of the chairman and members, without being bound by any other law. It shall also specify the cases of dismissal of the chairman and members, the conditions for membership, and the continuation of membership. The term of the chairmanship and membership of this fund shall be three years, renewable only once.

The executive regulations of this law shall specify the rules for forming this board, its operating system, and the rules and ratios for investing social insurance assets and funds.

Article 16

The Board of Trustees for the Investment of Social Insurance Funds shall be responsible for the following:

1. Establishing the general investment policy of the Investment Fund, supervising it, and developing the necessary plans and programs to ensure the development of its financial resources, taking into account the following principles:

(a) The liquidity required to disburse insurance benefits.

(b) Investing no less than 75% of the fund reserves in public treasury bills and bonds. This percentage may be reduced upon the proposal of the Chairman of the Authority, with the agreement of the Minister of Social Insurance and the Minister of Finance, and in accordance with the rules and procedures specified in the executive regulations of this law.

(c) Diversifying the portfolio among various investment instruments, provided that it includes a percentage in social investments, provided that the investment return on these instruments is not less than the actuarial discount rate.

(d) Operating and investment costs and expenses and their maximum limits.

(e) The achieved investment return shall not be less than the actuarial discount rate.

(f) The absorption capacity of the capital markets and the impact of social insurance fund flows into the market.

(g) Preserving the true value of the invested funds.

2. Preparing the draft annual budget for the Investment Fund.

3. Submitting periodic reports to the Authority's Board of Directors on the activities and performance of the Investment Fund.

4. Reviewing the final accounts of the Investment Fund.

5. Proposing the organizational structure and job schedule for the Social Insurance Investment Fund.

6. Proposing the appointment of the custodian and asset managers and monitoring their performance.

7. Other responsibilities determined by the decision forming the Board of Trustees of the Investment Fund.

Article 17

The Authority may establish joint-stock companies, alone or with other partners, in accordance with the provisions of the Joint-Stock Companies, Limited Partnerships, Limited Liability Companies, and Sole Proprietorships Law promulgated by Law No. 159 of 1981, provided that this does not conflict with the Authority's objectives. A decision shall be issued by the Authority's Chairman after the approval of the Council of Ministers and in accordance with the controls determined by the Board of Directors.

Article 18

The Authority shall establish a real estate investment fund in accordance with the provisions of the Capital Market Law.

The President of the Republic shall issue the necessary decisions to allocate real estate assets to the Authority, provided that a committee is formed by decision of the Prime Minister to evaluate these assets.

Chapter Three - Old-Age, Disability, and Death Insurance

Chapter One - Financing

Article 19

Old-age, disability, and death insurance contributions for the categories referred to in Article (2) of this law shall be determined as follows:

1. For the categories referred to in Clause One:

(a) The share to be paid by the employer is 12% of the monthly wages of the insured persons employed by him.

(b) The share to be paid by the insured is 9% of his monthly wages.

2. For the categories referred to in Clauses Two and Three: 21% of the monthly subscription income selected by the insured from the table attached to the executive regulations of this law.

3. For the categories referred to in Clause Four:

(a) The share to be paid by the insured is 9% of the minimum monthly subscription wage.

(b) The public treasury contribution is 12% of the minimum monthly subscription wage.

The contribution rate shall increase every seven years, starting from the effective date of this law, by 1%, and shall be divided equally between the employer and the insured, provided that the total contribution rate does not exceed 26%.

Article 20

The insured may request that a period be included in their contribution to the old-age, disability, and death insurance if the following conditions are met:

1. The period must be subsequent to the age at which the provisions of this law begin.

2. It must be a full year.

3. It must be prior to the last contribution period and not subject to the social insurance system.

The cost of calculating this period shall be estimated in accordance with Table No. (3) attached to this law.

The insured may pay the amounts required to calculate the period in accordance with one of the following methods:

1. A single payment within one year from the date of the calculation request, not later than the end-of-service date.

2. In installments in accordance with Table No. (4) attached to this law. The insured shall not be considered a contributor unless the first installment is paid to the Authority before the end-of-service date.

In all cases, a request for a period calculation may not be waived for any reason.

Chapter Two - Pensions and Compensation
Article 21

A pension is due in the following cases:

1. Reaching old age with at least 120 actual months of coverage in the old-age, disability, and death insurance. The period shall be 180 actual months five years after the effective date of this law.

2. Termination of service of an insured person in the categories referred to in Clause (1) of Article (2) of this law due to death, total disability, or permanent partial disability, provided that the employer proves that the insured has no other work.

In the event of the aforementioned partial disability, the absence of other work with the employer shall be proven by a decision of a committee formed by a decision issued by the Chairman of the Authority in agreement with the relevant ministers. The committee's members shall include a representative of the trade union organization or the workers, as the case may be, and a representative of the Authority. The decision shall specify the rules, procedures, and operating procedures of the committee.

The condition of absence of other work is exempted in cases where a decision is issued by the Chairman of the Authority based on the approval of the Board of Directors.

3- Total disability or death during the course of work or activity, as applicable, for the categories referred to in Clauses Two, Three, and Four of Article (2) of this Law.

4- Total disability or death within one year of the date of termination of the insured's service, work, or activity, provided that the insured has not exceeded the old age limit and that the lump sum compensation is not paid.

5- Total disability or death after one year from the date of termination of the insured's service, work, or activity, provided that the insured's insurance subscription period has been at least 120 actual months, and the period shall be 180 actual months five years after the effective date of this Law, provided that the insured has not exceeded the old age limit and that the lump sum compensation is not paid.

6- The insured's service, employment, or activity ends due to other than reaching old age, disability, or death, provided the following conditions are met:

(a) The insured has completed periods of subscription to the Old Age, Disability, and Death Insurance that entitle him to a pension of no less than 50% of the last settlement wage or income, and no less than the minimum pension referred to in the last paragraph of Article (24) of this Law.

(b) The subscription period referred to in Clause (a) must include an actual subscription period of no less than 240 months, with the actual subscription period being 300 months five years after the effective date of this Law.

(c) Submit a disbursement application.

(d) The insured must not be subject to Old Age, Disability, and Death Insurance on the date of submitting the disbursement application.

To be eligible for a pension in the cases referred to in Clauses (2, 3, and 4), the insured must have a subscription period of no less than three consecutive months or six intermittent months. This condition does not apply in the following cases:

(a) The insured persons referred to in Clause (1) and (2) of Article (2) of this Law.

(b) The insured persons referred to in Clause (3) of Article (2) of this Law who are subject to employment regulations issued pursuant to the Law or whose wages, bonuses, and promotions are determined pursuant to collective agreements concluded in accordance with the Labor Law, provided that the Chairman of the Authority approves these regulations or agreements.

(c) The transfer of the insured from the workers referred to in Clause (1) and (2) of Article (2) of this Law to the category referred to in Clause (3) of the same Clause, or to any of the other Clauses of the same Article.

(d) Proof of disability or death resulting from a work-related injury.

The retirement age may be reduced for insured persons working in difficult or hazardous jobs, as determined by a decision of the Prime Minister based on a proposal from the Chairman of the Authority. This decision must include the following:

(a) Specifying the age indicated for each of these jobs.

(b) Increasing the percentages upon which the pension is calculated to compensate the insured for the reduced age.

(c) Increasing the percentage of contributions borne by the employer to cover the burdens resulting from the benefits granted to the aforementioned workers.

Article 22

The settlement wage or income for the subscription period beginning from the effective date of this law shall be determined based on the monthly average of wages or incomes on which contributions were paid.

The following shall be taken into account in calculating the monthly average:

1. The starting month shall not be included in the average period unless it is a full month. The month in which the service ended shall be included in the average period.

2. The average shall be increased by a percentage equal to the average inflation rate during the period from the start of subscription until the insurance rights are due for each full year of the actual subscription period for this wage, provided that the average, after adding this increase, does not exceed the maximum subscription wage.

The implementing regulations of this law shall specify the rules and provisions for implementing this article.

Article 23

The insured's subscription period for old-age, disability, and death insurance is as follows:

1. Subscription periods in accordance with the social insurance laws prior to the date of entitlement to the provisions of this law. Any fraction of a month shall be added as a month in the total calculation of these periods, without prejudice to the provisions of Article (159) of this law.

2. The period commencing from the date of entitlement to the provisions of this law.

3. Periods added to the insured's subscription period in this insurance upon his request.

4. Periods added by special laws and decisions, provided that these periods are included in the pension as part of the subscription period at the rate of one-quarter, and the public treasury bears the cost incurred by adding this period.

A fraction of a month shall be added as a month in the total calculation of the aforementioned periods, and a fraction of a year shall be added as a full year in this total if this would entitle the insured to a pension.

Article 24

The pension for the period of participation in the old-age, disability, and death insurance beginning from the effective date of this law shall be settled at one part of the coefficient corresponding to the insured's age specified in Table No. (5) attached to this law for each year, with a maximum of (80%) of the settlement wage or income.

The pension for the period of participation prior to the effective date of this law shall be settled at the coefficient stipulated in the first paragraph and the settlement wage referred to in Article (156) of this law, with a maximum of (80%) of the settlement wage.

The pension shall be linked to the total pensions due, not to exceed (80%) of the highest settlement wage, in accordance with paragraphs one and two of this article.

If the total pension due, if due in accordance with clauses (2, 3, and 4) of Article (21) of this law, is less than (65%) of the highest settlement wage or income, it shall be increased to this amount.

In all cases, the total pension must not exceed 80% of the maximum contribution wage on the date of entitlement.

In cases where a pension is due in accordance with Clauses (1, 2, 3, 4, and 5) of Article (21) of this Law, the total pension due must not be less than 65% of the minimum contribution wage on the date of entitlement.

Article 25

The pension shall be due from the first of the month in which the cause of entitlement arose. The pension shall be due, if the conditions stipulated in Clause (6) of Article (21) are met, from the first of the month in which the payment request is submitted. If the payment request is not submitted until the insured reaches old age, is proven to be totally disabled, or dies, the pension shall be due from the first of the month in which one of the aforementioned events occurs.

Article 26

If the insured's service, activity, or employment ends and the conditions for pension entitlement are not met, the insured shall be entitled to a lump sum compensation for the periods of his/her subscription to the old-age, disability, and death insurance.

This compensation is calculated at a rate of 15% of the annual salary for each year of the insurance subscription period.

"Annual salary" means the settlement salary or income, as defined in Article (22) of this Law, multiplied by twelve.

This compensation is paid in the following cases:

1. The foreigner leaves the country permanently, works abroad permanently, or joins a diplomatic mission at the embassy or consulate of his country.

2. The insured person's emigration.

3. The insured person is finally sentenced to imprisonment for the remainder of the period until he reaches old age.

4. If the insured person develops a permanent partial disability during his imprisonment that prevents him from working.

5. The insured person becomes a monk.

6. The insured person becomes completely disabled.

7- Death of the insured. In this case, the full amounts due shall be disbursed to the pension beneficiaries, distributed among them proportionately to their pension shares. If there is only one pension beneficiary, the full amounts shall be paid to that beneficiary. If there is no other beneficiary, the amounts shall be disbursed to the legal heirs.

8- Reaching old age by the insured.

The cases stipulated in Clauses (5, 6, 7, and 8) are exempt from the application of the termination of employment condition for the insured persons referred to in Clause Two of Article (2) of this Law.

In the cases stipulated in Clauses (6, 7, and 8), the compensation amount shall be disbursed plus an amount calculated at a rate equal to the average price of treasury bills during the period from the end of the subscription period until the end of the month preceding the date on which the compensation payment becomes due.

Article 27

The pension of all those actually holding the positions of Vice President of the Republic, Speaker of the House of Representatives, Speaker of the Senate, the Prime Minister, their deputies, ministers, their deputies, governors, and their deputies shall be calculated at one-tenth of the settlement wage for each year of service in the position, taking into account the following:

1. The settlement wage shall mean the last bonus for the Speaker of the House of Representatives and the President of the Senate, or the last salary for all other categories, provided that it does not exceed the net maximum wage on the date the position ends.

2. The maximum pension shall be 80% of the settlement wage referred to in the previous clause.

3. If the pension is less than 25% of the settlement wage referred to in Clause (1) of this Article, it shall be increased to this amount. If the position ends due to death due to injury or total disability due to injury, the pension shall be 80% of the settlement wage referred to in Clause (1) of this Article.

4. Fractions of a month shall be rounded up to one month in calculating the periods referred to.

5- The provisions of this Article shall not apply to those holding the rank of Minister.

In the event of repeated benefit from the provisions of this Article, the pensions due in accordance with its provisions shall be combined, provided that they do not exceed the maximum pension limit referred to in Clause (2) of the previous paragraph.

The Public Treasury shall bear the pension due in accordance with this Article of this Law.

The provisions of this Article shall not apply to anyone against whom a final judgment has been issued for a felony, or against whom a conviction has been issued for a terrorist crime or a crime harmful to state security.

In all cases, pensions and the increases due therefrom, and those due in accordance with this Law or any other law, may not exceed the net maximum wage limit referred to in Law No. 100 of 1987 Determining the Financial Treatment of the Speaker of the House of Representatives, the Prime Minister, members of the Government, governors, and their deputies.

The executive regulations of this Law shall specify the rules for implementing this Article.

Chapter Three - Rules for the Treatment of Insured Persons Who Were Members of the Armed Forces
Article 28

The period of service in the Armed Forces shall be included in the period of subscription to old-age, disability, and death insurance for those transferred to the civil service, whether officers, honorary officers, assistants, non-commissioned officers, volunteer soldiers, those reserving service with high salaries, or military craftsmen.

The rights of the insured person referred to in the previous paragraph shall be settled upon the termination of his service in accordance with the provisions of this law, taking into account the following:

1. If he has not acquired a pension right for his period of military service, his rights shall be settled based on the two consecutive periods of service, in accordance with the provisions stipulated in this law.

2. If he has acquired a pension right for his period of military service, the pension shall be settled according to the most favorable of the two methods.

First Method: The pension for his period of military service shall be settled based on the last wage from which the pension reserve was deducted, at a rate of 1/36 of this wage for each year of service. The pension for the period of civil service subscription shall be settled in accordance with the provisions of this law.

Second Method: His pension shall be calculated based on the length of his military service being connected to his civilian service, in accordance with the provisions stipulated in this law.

In all cases stipulated in this clause, the following shall be observed:

(a) The length of military service shall be calculated in accordance with the Armed Forces Retirement, Insurance, and Pensions Law under which the service ended.

(b) The combination of the pension due for the military service and the pension due for the civilian service shall not exceed (80%) of the maximum contribution wage under this law.

(c) The fund referred to in Article (5) of this law shall be liable for its entitlements for all periods of the insured's contribution in accordance with this law, and the public treasury shall bear its share of the pension or compensation in proportion to the length of the insured's service in the armed forces to the total contribution period.

3. If a pension has been decided for him for his military service, his entitlements shall be settled in accordance with the provisions of Article (29) of this law, and the final pension shall be disbursed from the Armed Forces Insurance and Pensions Administration.

Article 29

If the military service of one of those referred to in the previous article ends and he/she joins a job subject to the provisions of this law, the following shall apply:

1. If he/she was entitled to a bonus and payments for his/her military service period but did not spend it, this period shall be counted as part of his/her subscription period to this insurance without any payment.

If he/she has spent it and wishes to count the aforementioned period as part of his/her subscription period to this insurance, he/she must return it to the fund stipulated in Article (5) of this law in a single cash payment within three years from the date on which he/she begins to benefit from the provisions of this law.

Upon the completion of his/her civil service, his/her rights for the military period counted as part of his/her subscription period to this insurance shall be settled with the civil period as a single unit in accordance with the provisions of this law.

2. If he/she is a military pensioner, his/her new subscription period shall be considered a separate period, and his/her insurance rights therefor shall be determined in accordance with the provisions of this law, taking into account the following:

(a) Non-repetition of the minimum pension.

(b) The military pension due on the date of termination of military service and the pension due for the most recent period may be combined, provided that it does not exceed the maximum pension stipulated in paragraph five of Article (24) of this Law on the date of entitlement for the most recent period.

(c) The military pension for those injured due to war operations or service may be combined with the pension due for the most recent period without limits.

(d) The military pension and the injury pension may be combined without limits.

(e) The final pension shall be paid by the Armed Forces Insurance and Pensions Administration.

Article 30

If an insured person who is a military pensioner, whether conscripted, retained, called up for military service, or assigned to military service, is entitled to a pension due to war operations, military service, or any of the cases mentioned in Article (31) of the Armed Forces Retirement, Insurance, and Pensions Law issued by Law No. 90 of 1975, and one of the pension entitlement conditions applies to his/her period of civil service, a pension shall be calculated for the entire period of his/her civil service contribution in accordance with the provisions of this law and shall be added to the military pension, and the two benefits may be combined without limit. If the aforementioned military pension is due to the death of the insured person, his/her beneficiaries shall have the right to combine the pension and the insurance benefits stipulated in this law and the aforementioned Armed Forces Retirement, Insurance, and Pensions Law.

The provisions for relapse or complications of injury stipulated in Part Four of this law shall apply to an insured person from the categories referred to in this article who is entitled to a disability pension in accordance with the provisions of the Retirement, Insurance, and Pensions Law issued by Law No. 90 of 1975.

The final pension is paid by the Armed Forces Insurance and Pensions Administration.

Chapter Four - Additional Rights
Article 31

Additional compensation is due in the following cases:

1. The insured's service has ended due to total or partial disability or death, provided this entitles the insured to a pension.

2. Proof of total disability or death resulting from a work-related injury after the end of service.

This compensation shall be equivalent to a percentage of the annual wage based on the insured's age at the date of death, in accordance with Table No. (6) attached to this law.

In this case, the annual wage shall mean the pension settlement wage multiplied by twelve.

In all cases, the additional compensation amount shall be increased by 50% in cases resulting from a work-related injury.

The additional compensation amount shall be doubled if the insured's service has ended due to death and there are no beneficiaries of the pension.

The additional compensation amount, in cases of death, is paid to the pension beneficiaries. If there is only one beneficiary, it is paid in full. If there are no beneficiaries, it is paid to the legal heirs.

Article 32

Upon the death of a pensioner, funeral expenses are paid at the rate of three months' pension. These expenses are paid to the widow or widower. If there is no widow, they are paid to the eldest child. If there is no widow, they are paid to the father of a person proven to have paid them.

These expenses must be paid within three days at most from the date of application submission.

Article 33

Upon the death of an insured or pensioner, a grant is due for the month of death and the two following months, in addition to the wages due for the days worked during the month of death.

The grant is calculated based on the wage or pension due for the month of death, and is borne by the entity that was paying the wage or the entity that is responsible for paying the pension, as the case may be.

For insured persons employed by the entities referred to in Clauses (1) and (2) of Article (2), the amount previously borne by the wage is deducted.

The amounts stipulated in this Article are due to pension beneficiaries. If there is only one beneficiary, they shall be paid in full.

Article 34

In the event of the loss of an insured person or pensioner, a monthly benefit equivalent to the pension they would be entitled to, assuming the insured person's death, shall be paid to beneficiaries starting from the first month of the loss until his death is proven, either in fact or legally.

If the insured person is lost while performing his work, the benefit shall be estimated at the equivalent of the pension stipulated for occupational injury insurance and the pension stipulated for old-age, disability, and death insurance.

The provisions of Article (35) of this Law shall apply to the benefit.

The implementing regulations of this Law shall specify the procedures to be taken to prove the loss. They shall also specify the rules and procedures to be followed regarding the amounts disbursed to beneficiaries if the insured person or pensioner is found alive.

After four years have passed from the date of loss or the actual or legal confirmation of death, the date of loss shall be considered the date of termination of service for the purpose of assessing all insurance benefits in accordance with the provisions of this law. Previously disbursed assistance shall be considered a pension from the date of occurrence of one of the aforementioned events.

The amounts stipulated in Articles 31, 33, and 37 of this law shall be disbursed to beneficiaries who are alive at the expiration of the aforementioned period of loss, or at the date of confirmation of actual or legal death.

Article 35

Pensions due on June 30 of each year shall be increased by the inflation rate, with a maximum increase of 15%. The value of the pension increase shall not exceed the percentage of the increase relative to the maximum monthly subscription wage on June 30 of each year. The Social Insurance Fund referred to in Article (5) of this law shall bear the percentage of the increase in the portion of the pension to which it is committed, while the Public Treasury shall bear the remaining value of the increase. The increase shall be considered part of the pension when calculating the next increase.

The Chairman of the Authority's Board of Directors shall issue a decision regarding the percentage increase based on the reports of the Expert Committee.

Provided that the value of the pension after the increase shall not be less than the minimum limit referred to in the last paragraph of Article (24) on the date of the increase determination. This paragraph shall not apply to the partial disability pension due to an injury that does not terminate service.

Without prejudice to the provisions of this Article, the recipient of a permanent full disability pension and a child who is unable to earn a living shall be entitled to a disability allowance estimated at 20% per month of the value of the pension and its increases if the Authority concerned with comprehensive health insurance determines that the recipient requires permanent assistance from another person to carry out the daily duties of his life. This allowance shall be discontinued in the event of employment, the disappearance of the condition according to the decision of the aforementioned Authority, or the recipient's death.

Chapter Five - Remuneration System
Article 36

The insured persons referred to in Clause 1 of Article (2) of this Law are subject to the Reward System.

The Reward System shall be funded by the following:

1. A share of 1% of the monthly subscription wage to be paid by the insured.

2. A share of 1% of the monthly subscription wage to be paid by the employer.

The aforementioned amounts shall be deposited in a personal account designated for the insured. An investment return shall be payable on the actual amounts deposited in this account for the period from the first of the month following the deposit of the amounts in the account until the end of the month preceding the date on which insurance benefits become due.

The Authority shall invest the funds in this account. The implementing regulations of this Law shall specify the rules and procedures governing the deposit of funds, the calculation of the investment return on the funds in this account, and the method of adding them to the balance.

Article 37

The insured subject to the Reward System shall be paid the balance available in their personal account upon the occurrence of insurance benefits in accordance with the provisions of Articles (21 and 26) of this Law.

In the event of his death, this balance shall be disbursed to the beneficiaries of the pension or lump sum compensation, according to their shares specified in Table No. (7) attached to this law. If there is only one beneficiary, the balance shall be paid in full. If there are no beneficiaries, this balance shall be disbursed to the legal heirs.

Chapter Six - Additional Pension
Article 38

An insured person whose wage exceeds the maximum insurance subscription wage may request an additional pension from the Authority in exchange for the portion of the excess wage, not exceeding 100% of the maximum subscription wage.

A personal account shall be created in the Social Insurance Fund stipulated in Article (5) in exchange for an additional pension for the insured person referred to in the previous paragraph.

The implementing regulations of this law shall specify the supplementary insurance system, the percentage of subscriptions to which the insured is obligated, and the terms and conditions for benefiting from this article.

Article 39

Monthly contributions shall be paid based on the wage or income in excess of the maximum insurance wage, not exceeding 100% of the maximum wage, based on the total percentage of contributions due for old-age, disability, and death insurance.

The provisions of paragraphs three and four of Article (36) of this Law shall apply to this calculation.

Article 40

An additional pension shall be due if the insured is entitled to a pension in accordance with the provisions of Article (21) of this Law.

The additional pension shall be calculated by dividing the balance of the personal account referred to in Article (38) of this Law by the life-saving payment. This pension shall be added to the pension due in accordance with the provisions of this Law and shall be included in the calculation of the pension increase referred to in Article (35) of this Law.

The life-saving payment shall be determined by a committee of experts and shall be issued by a decision of the Chairman of the Authority after approval by the Board of Directors, provided that it is reviewed every five years.

In the event that a lump sum compensation is due in accordance with the provisions of Article (26) of this Law, the available balance in the account shall be disbursed.

In the event of the death of the insured and the non-entitlement to a pension, this balance shall be disbursed to the beneficiaries of the pension or lump sum compensation according to their shares specified in Table No. (7) attached to this Law. If there is only one beneficiary, the amount shall be paid in full. If there are no beneficiaries of the pension, this balance shall be disbursed to the legal heirs.

Chapter Seven - General Provisions

Article 41

The Prime Minister, upon the proposal of the Minister responsible for insurance, shall issue a decision to gradually unify the retirement age to sixty-five years, effective July 1, 2040.

Article 42

The insured's service, work, or activity shall not be presumed to have ended if he/she moves between the categories or items stipulated in Article (2) of this Law. His/her entitlements shall be settled upon the end of his/her service for the total of his/her various subscription periods as a single unit.

The executive regulations of this Law shall specify the rules and provisions for implementing this Article.

Article 43

If the employer fails to implement the decision of the committee referred to in Clause (2) of Article (21) of this Law, he/she shall be obligated to pay the wages due until the date the insured joins another job. To benefit from these provisions, the conditions stipulated in Clause (4) of Article (87) of this Law must be implemented. The insured's right to wages shall be forfeited if he/she refuses to join suitable work.

Without prejudice to the provisions of the Labor Law, an employer may not terminate an employee's service during the period of his or her referral to the committee referred to in the preceding paragraph and until its decision is issued. The employment contract shall be deemed extended during the aforementioned period and until the committee's decision is issued.

The Authority's decision regarding the insured's entitlement to wages in this case shall constitute an enforceable document.

Article 44

If a pensioner entitled to a pension under the Old-Age, Disability, and Death Insurance returns to work or an activity subject to the provisions of this insurance, his or her new subscription period shall be considered a separate period, and his or her insurance rights therefor shall be determined in accordance with the provisions of this chapter.

In the event of entitlement to a pension for the last period, care shall be taken not to repeat the benefit of the minimum pension on the date of entitlement.

The provisions of Old-Age, Disability, and Death Insurance shall not apply to the insured if his or her age exceeds the age of old-age.

The implementing regulations of this law shall determine the rules and provisions for implementing this article.

Chapter Four - Work Injury Insurance
Article 45

The provisions of this chapter apply to the insured persons mentioned in Clause 1 of Article (2), in addition to the following categories:

1. Private sector workers under the age of 18.

2. Apprentices and industrial students.

3. Students working in summer employment projects.

4. Persons assigned to public service.

5. Persons employed after retirement age, to whom the provisions of old-age, disability, and death insurance do not apply.

Article 46

Without prejudice to the provisions of the Comprehensive Health Insurance System Law promulgated by Law No. 2 of 2018, work injury insurance shall be financed from the following:

1. A monthly subscription paid by the employer, set at 1% of the subscription wage for his employees, for those not subject to the provisions of the Comprehensive Health Insurance System Law referred to above, to be paid to the health insurance authority in exchange for treatment and medical care.

2- A monthly subscription paid by the employer, set at 0.5% of the employee's subscription wages, in exchange for the financial rights the Authority is obligated to pay. The monthly subscription rate may be increased to 1% depending on the risks of the facility's activity, as determined by the executive regulations of this law in this regard.

Units of the state's administrative apparatus, public bodies, other public legal entities, public sector units, and the public business sector are obligated to pay compensation for wages and transportation expenses in the event of injury, in exchange for a 50% reduction in the percentage of subscriptions they are obligated to pay in accordance with Clause (2) of this Article.

The Authority may approve the payment by employers of entities other than those referred to in the previous paragraph of this Article of compensation for wages and transportation expenses, in exchange for a 50% reduction in the percentage of subscriptions they are obligated to pay in accordance with Clause (2) of this Article.

3- Investment proceeds from the aforementioned subscriptions.

Employers are exempt from paying subscriptions for the insured persons referred to in Clauses (1, 2, 3, and 4) of Article (45) of this Law if they are not paid wages.

Article 47

"Treatment and medical care" refers to what is stated in Article (3) of the Comprehensive Health Insurance System Law promulgated by Law No. 2 of 2018.

Article 48

Without prejudice to the provisions of the Comprehensive Health Insurance System Law promulgated by Law No. (2) of 2018, the health insurance authority shall undertake the treatment and medical care of the injured person.

The injured person may receive treatment at a higher level than the insurance level, provided that he bears the cost differences, or the employer bears them if an agreement exists.

The employer may treat and medically care for the injured person if the health insurance authority authorizes him to do so, in accordance with the terms and conditions set forth in a decision issued by the Chairman of the Board of Directors of the health insurance authority in agreement with the Chairman of the Authority.

Article 49

If an injury prevents the insured from performing his work, the competent authority shall pay compensation for the period of absence due to the injury, equivalent to the full wage for which the subscription was paid. This compensation shall be paid to the injured person on the payroll payment dates for those who receive monthly wages, and weekly for others. This compensation shall continue to be paid for the duration of the injured person's inability to perform his or her work, or until permanent disability is established or death occurs.

Any relapse or complication resulting from the injury shall be considered an injury.

The employer shall be responsible for the wage for the day of the injury, regardless of the time of its occurrence. Daily compensation shall be calculated based on the monthly wage divided by thirty.

Article 50

Upon the occurrence of the injury, the employer shall be obligated to transport the injured person to the treatment site. The competent authority for disbursing the compensation shall bear the costs of transporting the injured person by regular means of transportation from the place of residence to the treatment site if it is located outside the city in which he or she resides. The compensation shall also bear the costs of transport by private means of transportation within or outside the city if the treating physician determines that the injured person's condition does not permit the use of regular means of transportation.

Transportation and its expenses shall be governed by the rules contained in the implementing regulations of this law.

Article 51

If the work-related injury results in total disability or death, the pension shall be limited to 80% of the wage stipulated in Article (22) of this law.

This pension shall be increased by 1% annually until the insured reaches the actual or de jure age of sixty if disability or death resulted in the termination of the insured's service. Each increase shall be considered part of the pension when determining the amount of the next increase.

Article 52

If the injury results in permanent partial disability estimated at 35% or more, the injured person shall be entitled to a pension equal to the percentage of that disability from the pension stipulated in Article (51) of this Law.

If this disability leads to the termination of the insured person's service due to the employer proving that he has no other work in accordance with the rules stipulated in Clause (2) of Article (21) of this Law, his pension shall be increased in accordance with the provisions of the last paragraph of Article (51) of this Law.

Article 53

Subject to Clause (2) of Article (21), if the injury results in permanent partial disability, the percentage of which does not reach 35%, the injured person shall be entitled to compensation equal to the percentage of that disability multiplied by the value of the full disability pension stipulated in Article (51) of this Law for four years. This compensation shall be paid in a single payment. Article 54

The death or total disability pension for those who do not receive a wage and are among the categories stipulated in Clauses (1, 2, 3, and 4) of Article (45) of this Law shall be equivalent to the minimum pension stipulated in the last paragraph of Article (24) of this Law, and shall not be less than the numerical minimum pension referred to in Article (163) of this Law.

If the injury results in permanent partial disability estimated at (35%) or more, the injured person shall be entitled to a pension equal to the percentage of that disability of the pension stipulated in the previous paragraph.

The provisions of the last paragraph of Article (51) of this Law shall apply to this pension.

If the injury results in permanent partial disability that does not reach (35%), the injured person shall be entitled to compensation estimated at the percentage of that disability multiplied by the value of the pension stipulated in the first paragraph of this Article for a period of four years. This compensation shall be paid in a single installment.

Article 55

The percentage of permanent partial disability shall be estimated according to the following rules:

1. If the disability is specified in Table No. (2) attached to this law, the percentage of the total disability specified therein shall be taken into account.

2. If the disability is not included in the aforementioned table, the percentage shall be estimated based on the worker's reduced ability to earn, provided that this percentage is stated in the medical certificate.

3. If the residual disability has a specific impact on the injured person's ability to earn in his original profession, the type of work performed by the injured person must be detailed, along with an explanation of the effect of this on increasing the degree of disability in those cases beyond the percentages specified in Table No. (2) attached to this law.

The Chairman of the Authority may increase the percentages included in the aforementioned table or add new cases to it based on the proposal of the Board of Directors. The decision shall specify the effective date of the table.

Article 56

If the injured person has previously sustained a work-related injury, the following rules shall be observed in his compensation:

1. If the percentage of disability resulting from the current injury and the previous injury is less than (35%), the injured person shall be compensated for his most recent injury based solely on the percentage of disability resulting from it and the wage referred to in Article (22) of this Law at the time the most recent disability was established.

2. If the percentage of disability resulting from the current injury and the previous injuries is equal to (35%) or more, he shall be compensated as follows:

(a) If the injured person was compensated for his previous injury in a lump sum, his pension shall be calculated based on the percentage of disability resulting from all his injuries and the wage referred to in Article (22) of this Law at the time the disability resulting from the most recent injury was established.

(b) If the injured person is entitled to a disability pension, his pension shall be calculated based on the percentage of disability resulting from all his injuries and the wage referred to in Article (22) of this Law at the time the disability resulting from the most recent injury was established, provided that this pension is not less than his pension for the previous injury.

Article 57

Wage and injury compensation are not due in the following cases:

1. If the insured deliberately injures himself.

2. If the injury occurs as a result of gross and intentional misconduct on the part of the injured person.

This includes:

Any act committed by the injured person under the influence of alcohol or drugs.

Any flagrant violation of preventive instructions posted in conspicuous places in the workplace.

This applies unless the injury results in the death of the insured person or results in permanent disability exceeding 25% of total disability.

Conditions 1 and 2 may not be invoked unless proven by an investigation conducted in accordance with Articles 61 and 62 of this law.

Article 58

The injured person, the medical facility, and the Authority may request a medical re-examination once every six months during the first year from the date of confirmation of disability, and once every year for the following three years. The medical facility must re-evaluate the degree of disability each time.

Without prejudice to the injured person's right to medical treatment and care, the degree of disability may not be reassessed after four years from the date of its confirmation.

As an exception to the provisions of the previous paragraph, the executive regulations of this law specify cases where medically proven need to extend the period for reassessing the degree of disability. This applies to the aforementioned cases, with no financial differences paid for the previous period.

Article 59

In the event of adjusting the degree of disability upon medical re-examination in accordance with Article (58) of this law, the following rules shall be observed:

1. If the insured person is a pensioner, the disability pension shall be adjusted as of the first of the month following the confirmation of the latest degree of disability, or it shall be suspended based on the findings of the medical re-examination, depending on whether the degree of disability increases or decreases. If the degree of disability falls below (35%), the pension shall be permanently suspended, and the injured person shall be granted a lump sum compensation in accordance with the provisions of Article (53) of this law.

2- If the insured has previously been compensated for the initially established degree of disability with a lump sum compensation, the following shall be observed:

(a) If the degree of disability assessed upon re-examination is greater than the previously estimated degree and less than (35%), the injured person shall be entitled to compensation calculated on the basis of the latter percentage and the wage upon the first confirmation of the disability, less the previously paid compensation. A reduction in the degree of disability below the previously estimated percentage shall have no consequences.

(b) If the degree of disability assessed upon re-examination is (35%) or greater, the injured person shall be entitled to a disability pension calculated in accordance with the provisions of Article (52) of this Law based on the wage upon the first confirmation of the disability. This pension shall be paid to the injured person as of the first of the month following the date on which the last degree of disability was established, less the difference between the compensation previously paid to him and the value of the pension, assuming he was entitled to it based on the degree of disability assessed upon the first confirmation, within the limits referred to in Article (133) of this Law.

Article 60

Disability pension payments shall be suspended as of the first of the month following the date set for a medical re-examination if the beneficiary fails to submit to the re-examination requested by the treating entity or the Authority by the date notified.

Disbursement of the pension shall continue to be suspended until the beneficiary submits for a re-examination. If the re-examination results in a reduction in the degree of disability from the previously estimated percentage, the new percentage shall be considered the basis for settlement as of the date set for the medical re-examination.

The Authority may waive the injured person's failure to submit to a medical re-examination if they provide acceptable reasons.

Disbursements for the period of suspension shall be based on the outcome of the medical re-examination.

Article 61

A private sector employer or the person in charge of its management is obligated to report to the police any accident that occurs to one of their workers that incapacitates them from work within 48 hours of the date of absence from work. The report shall include the injured person's name and address, a statement of the accident and its circumstances, the injured limb, and the facility to which the injured person was transferred for treatment.

An administrative investigation report conducted by the employer's competent authority shall suffice in the event that an accident occurs within the workplace, for the insured persons referred to in Clauses (1) and (2) of Article (2) of this Law.

Article 62

The investigating authority shall conduct a two-part investigation into each report. The investigation shall detail the circumstances of the accident and the statements of witnesses, if any. It shall also specify, in particular, whether the accident resulted from deliberate or gross misconduct on the part of the injured person, in accordance with the provisions of Article (57) of this Law. It shall also include the statements of the employer or his representative, and the statements of the injured person if his condition permits. This authority shall provide the Authority with a copy of the investigation, and the Authority may request a continuation of the investigation if it deems it necessary.

Article 63

The employer must provide first aid to the injured person, even if the injury does not prevent him from performing his work.

An employer who employs an insured person under clauses (3, 4, and 5) of Article (2) of this Law, or the actual person responsible for its management, must notify the Authority immediately upon occurrence of any work-related injury to his workers, using the form it prepares for this purpose. A copy of this notification must be delivered to the injured person upon transfer to the treatment facility or to his companion.

Article 64

The competent authority shall be bound by all rights stipulated in the provisions of this chapter, even if the injury entails liability for damages to a person other than the employer, without prejudice to the rights of the insured person against the responsible person.

Article 65

The competent authority shall be bound by the rights guaranteed by this chapter for a period of one calendar year from the date of termination of the insured's service if symptoms of an occupational disease appear during that period, whether the insured is unemployed or works in an industry that does not cause the disease.

This obligation shall continue for diseases whose symptoms do not appear until after the expiration of the aforementioned period, which is determined by the implementing regulations of this Law after consulting the health insurance authority.

Article 66

The injured person or his beneficiaries may not claim compensation against the Authority for injury under any other law.

The same applies to the employer unless the injury resulted from his own fault.

Article 67

The insured person shall not benefit from the provisions for medical treatment, care, or wage compensation during the period of his secondment or assignment outside the country.

Article 68

The Chairman of the Authority may, by a decision issued upon the proposal of the Board of Directors, amend Table No. (1) attached to this law by adding new cases. This amendment shall apply to events prior to its issuance.

Article 69

The insured person, pensioner, or beneficiaries may combine the pensions stipulated in the Work Injury Insurance with the wages or other rights stipulated in this law in accordance with the following:

1. The insured person may combine the injury pension with his wages without limits.

2. The insured person may combine the injury pension with unemployment compensation without limits.

3- The insured, pensioner or beneficiaries may combine the injury pension with the pension stipulated in the old-age, disability and death insurance without limits.

Chapter Five - Sickness Insurance
Article 70

Without prejudice to the provisions of the Comprehensive Health Insurance System Law promulgated by Law No. 2 of 2018, sickness insurance shall be financed from the following:

1. Monthly contributions of the insured persons referred to in Article (2) of this Law, including:

(a) The employer's share, estimated as follows:

1. (3%) of the wages of the insured persons referred to in Clauses (1 and 2) of Clause (First) of Article (2) of this Law, for treatment and medical care. The aforementioned entities shall be obligated to pay the wage compensation and transportation expenses stipulated in this Chapter.

2. (3.25%) of the wages of the insured persons referred to in Clauses (3, 4, and 5) of Clause (First) of Article (2) of this Law.

(b) The insured persons' share, estimated as follows:

1. (1%) of the wages of employees.

2- (4%) of the monthly subscription income or wage for insured persons in the categories referred to in Clauses Two and Four of Article (2) of this Law.

3- (1%) of the pension for pensioners who benefit from the treatment and medical care provisions stipulated in this Chapter.

4- (2%) of the pension for beneficiaries who benefit from the treatment and medical care provisions stipulated in this Chapter.

The percentages of health insurance subscriptions are distributed as follows:

(4%) for treatment and medical care for non-pensioners.

(0.25%) for the payment of wage compensation and transportation expenses for insured persons stipulated in Clauses (3, 4, and 5) of Clause One of Article (2) of this Law. The Chairman of the Authority may exempt the employer from paying this subscription in exchange for his obligation to pay wage compensation and transportation expenses.

An employer may provide medical treatment and care to a patient with the approval of the health insurance authority, in accordance with the terms and conditions contained in the decision stipulated in Article (48) of this law. This is in exchange for reducing the percentage of contributions allocated for medical treatment and care to 1% of the insured's wages, borne by the employer, in addition to the percentage of contributions allocated to compensate for wages and transportation expenses, set at 0.25% of the insured's wages.

2- Proceeds from investing the funds of this insurance.

Article 71

The provisions of this chapter shall apply gradually to insured persons identified by a decision issued by the Chairman of the Board of Directors of the Health Insurance Authority, without prejudice to the rights of insured persons who have benefited from health insurance in accordance with the provisions of the Social Insurance Law promulgated by Law No. 79 of 1975. The executive regulations of this law shall specify the rules and procedures for collecting contributions and remitting them to the Authority for insured persons within the categories referred to in clauses two and four of Article (2) of this law.

Article 72

The provisions of this chapter shall apply to pensioners and beneficiaries in accordance with the rules and priorities issued by a decision of the Chairman of the Board of Directors of the Health Insurance Authority, after agreement with the Chairman of the Authority. This shall not prejudice the rights of pensioners and beneficiaries who benefited from health insurance in accordance with the provisions of the Social Insurance Law promulgated by Law No. 79 of 1975.

Article 73

To benefit from the benefits of this insurance, a patient must have been a subscriber for three consecutive months or six intermittent months, with the last two months being consecutive. This period shall include the periods of benefiting from treatment benefits provided by the employer at his own expense.

The condition stipulated in the previous paragraph shall not apply to the categories referred to in Clauses (1 and 2) of Clause (1) of Article (2) of this Law, nor shall it apply to pensioners.

Article 74

Without prejudice to the provisions of the Comprehensive Health Insurance System Law promulgated by Law No. (2) of 2018, the provisions of this insurance shall cease to apply during the following periods:

1. The period of the insured's employment with an entity not subject to this insurance.

2. The period of compulsory military service, retention, and call-up to the armed forces.

3. Periods of special leave, secondment, study leave, and academic missions spent by the insured outside the country.

Article 75

The health insurance authority shall undertake the treatment and medical care of the injured or sick person until they recover or are proven disabled. The authority shall have the right to monitor the injured or sick person wherever they are being treated.

The term "treatment and medical care" refers to what is stipulated in Article (47) of this law, as well as medical care and treatment for insured women during pregnancy and childbirth.

Article 76

If illness prevents the insured from performing their work, the competent authority is obligated to pay the compensation for the period of illness, which shall be equivalent to 75% of the daily wage for which contributions have been paid, for a period of ninety days. This compensation shall then be increased to 85% of the aforementioned wage.

In all cases, the compensation shall not be less than the minimum wage established by law.

The compensation shall continue to be paid throughout the duration of the illness, or until the insured is fully disabled or dies, provided that the period does not exceed 180 days in a calendar year.

As an exception to the above provisions, a patient suffering from a chronic illness shall be granted compensation equivalent to the contribution wage for the duration of their illness until they recover, their condition stabilizes to the point where they can return to work, or their total disability is determined.

The authority responsible for the compensation may decide to suspend payment for the period during which the insured violates treatment instructions.

The units of the state's administrative apparatus, public bodies, public sector units, and public business sector units shall implement this provision without the need for a decision from the Chairman of the Board of Directors of the Health Insurance Authority referred to in Article (70) of this Law.

Article 77

In the event of pregnancy and childbirth, an insured woman shall be entitled to wage compensation equal to (75%) of the wage referred to in the first paragraph of Article (76) of this Law, to be paid by the authority responsible for disbursing the wage compensation, for the duration of the maternity and childbirth leave stipulated in the Child Law, the Labor Law, or the regulations for civil servants in the state, the public sector, or the public business sector, as the case may be, provided that the duration of her insurance subscription is not less than ten months.

Article 78

The authority responsible for disbursing the wage compensation shall bear the expenses of transporting the patient by regular means of transportation from the place of residence to the place of treatment if it is located outside the city in which she resides, and by private means of transportation if the treating physician determines that the patient's health condition does not permit the use of regular means of transportation.

The organization and expenses of transportation shall be governed by the rules issued by a decision of the Chairman of the Authority, based on the approval of the Board of Directors.

In all cases, the provisions regarding compensation for wages and transportation expenses do not apply to pensioners or beneficiaries.

Article 79

The provisions of this insurance shall not prejudice any rights of the injured or sick person established under laws, regulations, special systems, joint contracts, agreements, or other provisions regarding compensation for wages and service levels, with respect to any amount in excess of the rights established under this insurance.

Article 80

Subject to the provisions of Article (47) of this law, the treatment and medical care of the injured or sick person shall be provided at the treatment facilities designated by the health insurance authority. This authority may not perform such treatment or provide medical care in clinics, specialized clinics, public hospitals, or specialized centers except pursuant to special agreements concluded for this purpose. These agreements shall specify the minimum levels of medical service and their fees. In this case, the level of medical service may not be less than the minimum set by a decision issued by the Chairman of the Board of Directors of the health insurance authority in agreement with the Chairman of the Authority.

Article 81

The Health Insurance Authority is obligated to examine workers at risk of contracting one of the occupational diseases listed in Table (1) attached to this law. This fee is charged at the employer's expense in the amount of fifty Egyptian pounds for each insured person at risk of contracting the aforementioned diseases.

Article 82

The medical facility is obligated to notify the injured or sick person of the end of treatment, the remaining disability, and its percentage. The patient may request a review of the report of the end of treatment or the remaining disability in accordance with the provisions of medical arbitration stipulated in Article (140) of this law.

The medical facility is also obligated to provide the notification referred to in the previous paragraph to both the employer and the Authority, stating the days of absence from treatment, if any. This is all in accordance with the terms and conditions set forth in a decision issued by the Chairman of the Board of Directors of the Health Insurance Authority in agreement with the Chairman of the Authority.

The medical facility's decision regarding the duration of sick leave is binding on the employer.

Article 83

The cases of disability stipulated in this law shall be proven by a certificate from the health insurance authority. The details of this certificate shall be determined by a decision issued by the head of the authority, based on the approval of the board of directors.

The health insurance authority may authorize medical councils to prove the aforementioned cases of disability.

In the event that a decision by the health insurance authority conflicts with the decision of another competent medical council, the matter shall be referred to a committee whose formation and work organization shall be determined by a decision issued by the head of the authority in agreement with the head of the board of directors of the health insurance authority. In this case, its decision shall be binding on both parties.

Article 84

The head of the board of directors of the health insurance authority, in agreement with the head of the authority, shall issue the decisions implementing the provisions of this chapter, except where otherwise specifically provided.

Chapter Six - Unemployment Insurance
Article 85

The provisions of this chapter apply to the insured persons referred to in Clauses (2, 3) of Article (2) of this Law. Exemptions apply to workers employed in casual or temporary work, particularly contractor workers, migrant workers, seasonal workers, loading and unloading workers, land transport workers, agricultural workers, and fishing workers.

To be eligible for this insurance, the insured person must be under sixty years of age.

Article 86

Unemployment insurance shall be financed from the following:

1. The employer's share of 1% of the monthly wages of his insured persons.

2. The income from investing this insurance funds.

Article 87

The following conditions must be met to be eligible for unemployment compensation:

1. The insured must not have resigned from service, including absence from work.

2. The insured must not have terminated his service as a result of a final judgment in a felony or misdemeanor involving honor, trustworthiness, or public morals, or as a result of assuming a false identity or submitting forged certificates or documents.

3. The insured must have been a participant in this insurance for at least one year, including the six consecutive months preceding each period of unemployment.

4. The insured must have registered his name in the register of unemployed persons at the relevant manpower office and must report to the manpower office where his name is registered at the times specified by a decision of the Minister of Manpower.

Article 88

Unemployment compensation is due starting from the eighth day after the date of termination of service or employment contract, as the case may be.

Compensation continues until the day preceding the insured's date of employment or for a period of 12 weeks, whichever comes first. This period extends to 28 weeks for the insured's first unemployment if the insurance subscription period exceeds 36 months.

Compensation is also paid during the vocational training period determined by the Manpower Office.

Article 89

Unemployment compensation for the insured during the period of unemployment is estimated according to the following percentages of the last subscription wage:

1. (75%) for the first four weeks.

2. (65%) for the second four weeks.

3. (55%) for the third four weeks.

4. (45%) for the remaining weeks.

Article 90

As an exception to the provisions of Article (89) of this law, the insured is entitled to unemployment compensation at a rate of 40% of the last subscription wage if the insured's service ends for one of the following reasons:

1. Committing an error that resulted in a significant loss to the employer, and the employer reports it to the competent authorities within 24 hours of becoming aware of it.

2. Failing to comply with the instructions necessary for the safety of workers and the facility, provided that these instructions are written and posted in a conspicuous place.

3. Failing to perform essential work obligations.

4. Disclosing work-related secrets.

5. Being intoxicated or under the influence of a narcotic substance while working.

6. Assaulting the employer or the responsible manager, or seriously assaulting a superior at work during or as a result of work.

Article 91

The right to unemployment compensation shall be forfeited in the following cases:

1. If the insured refuses to take a job that the competent Manpower Office deems suitable for him. A job shall be deemed suitable if it meets the following conditions:

(a) The wage shall be equivalent to at least 75% of the wage on the basis of which unemployment compensation is paid.

(b) The job shall be compatible with the insured's qualifications, experience, and professional and physical abilities.

(c) The job nominated for shall be within the governorate in which he was employed at the time of his unemployment.

2. If it is proven that the insured is self-employed.

3. If it is proven that the insured is working for a third party for a wage equal to or greater than the amount of the compensation.

4. If the insured is entitled to a pension equal to or greater than the amount of unemployment compensation, subject to the provisions of Clause (2) of Article (69) of this Law.

5. If the insured emigrates or leaves the country permanently.

6. If the insured reaches retirement age.

Article 92

Unemployment compensation shall be suspended in the following cases:

1. If the insured fails to report to the Manpower Office where he/she is registered as unemployed within the specified timeframes, unless the reason for doing so is acceptable.

2. If the insured refuses the training determined by the competent Manpower Office.

The right to receive compensation in the two previous cases shall be restored upon the cessation of the reason for suspension, for the remaining period of eligibility.

3. If the insured is conscripted. The right to receive compensation shall be restored upon the completion of the conscription period. This period shall not be counted as part of the period of eligibility for compensation.

4. If the insured works for a third party for a wage less than the value of unemployment compensation.

5. If the unemployed insured is entitled to a pension less than the value of unemployment compensation.

In the two cases stipulated in Clauses 4 and 5, the difference between the unemployment compensation due and the wage or pension shall be paid for the remaining period of eligibility.

Article 93

If a dispute arises over the reason for termination of service, unemployment compensation shall be paid at a rate of 40% of the final wage for a period of four weeks, during which the competent Labor Relations Office shall express its opinion on the dispute in accordance with the procedures specified in a decision issued by the Authority's Chairman in agreement with the Minister of Manpower.

In light of the conclusion reached by the aforementioned office based on the apparent documents, the following shall be implemented:

1. Payment of the compensation due shall be made when the remaining conditions stipulated in this chapter are met.

2. Refund of any previously paid compensation to the insured if it is proven that the insured is not entitled to compensation.

Chapter Seven - Social Care for Pensioners

Article 94

The provisions of this chapter shall apply to pensioners designated by a decision issued by the Authority Chairman after approval by the Board of Directors.

Article 95

A social welfare account for pensioners shall be established in the fund referred to in Article (5) of this Law. Its funds shall consist of the following resources:

1. Any amount allocated by the Social Insurance Fund for the benefit of the social welfare account for pensioners, as determined by the Authority's Board of Directors.

2. Any amount allocated by the State Treasury for the benefit of the social welfare account for pensioners.

3. Return on investment of the funds and reserves of the social welfare account for pensioners.

4. 30% of any fines imposed in accordance with the provisions of this Law.

5. Donations, gifts, and grants accepted by the Board of Directors.

6. Any other resources allocated to this fund.

Article 96

The Board of Directors is responsible for proposing various activities and services to be provided to pensioners and setting controls and conditions for their use, particularly the following:

1. Assistance in delivering pensions to the homes of sick, disabled, and elderly pensioners and their beneficiaries.

2. Providing recreational facilities such as trips, theater performances, summer and winter resorts, and visiting public parks.

3. Negotiating with various entities to obtain benefits and services for pensioners and implementing laws and decisions related to the additional rights and benefits of pensioners.

4. Any other additional social activities specified by the executive regulations of this law.

Article 97

The Prime Minister, upon the proposal of the Chairman of the Authority, shall issue a decision granting special concessions to pensioners who benefit from the provisions of this chapter, particularly the following:

1. A relative reduction in the fare for railway transportation, as well as state-owned public transportation within cities.

2- Reduction in entry fees to state-owned clubs, museums, exhibitions, cinemas, and theaters.

3- Reduction in accommodation costs in medical facilities affiliated with the state administrative apparatus.

4- Reduction in the costs of trips organized by the state administrative apparatus, public bodies, public institutions, or their affiliated economic units, both inside and outside the Republic.

The reduction shall, in all cases, not exceed 75% of the official value.

5- Priority in the facilities decided by the Board of Directors of EgyptAir regarding airfares on its aircraft.

6- Priority in the facilities provided by the General Authority of Nasser Social Bank, banks, and other entities.

Chapter Eight - Pension Beneficiaries
Article 98

If the insured or pensioner dies, his beneficiaries shall be entitled to receive a pension according to the shares stipulated in Table No. (7) attached to this law, starting from the first month of the month in which the death occurred.

Beneficiaries include widows, widowers, sons, daughters, parents, brothers, and sisters who, on the date of death of the insured or pensioner, meet the eligibility requirements stipulated in this chapter.

Article 99

For a widow or widower to be eligible, the marriage must be documented or established by a final court ruling, and the widower must not be married to another woman.

The implementing regulations of this law shall specify the cases in which proof of marriage by means other than those specified in the previous paragraph is acceptable, as well as the means of such proof.

Article 100

For a daughter to be eligible, she must be unmarried.

For a son to be eligible, she must not have reached the age of twenty-one. The following cases are exempt from this condition:

1. Persons unable to earn a living.

2. Students in any stage of education that does not exceed the stage of obtaining a bachelor's degree, or its equivalent, provided that they are under twenty-six years of age and are not employed or practicing a profession.

3. Persons who have obtained a final qualification that does not exceed the stage referred to in the previous clause and are not employed or practicing a profession. They are not under twenty-six years of age for those who hold a bachelor's degree, and twenty-four years of age for those who hold lower qualifications.

Article 101

In addition to the eligibility requirements for sons and daughters, brothers and sisters must prove that the insured or pensioner supports them in accordance with the terms and conditions specified in the executive regulations.

The maintenance conditions referred to in the previous paragraph shall be reconsidered with each change in the pension status.

Article 102

If a beneficiary meets the eligibility conditions for more than one pension from the Authority and the Public Treasury, they shall only be entitled to one pension. Priority of eligibility shall be according to the following order:

1. The pension due for themselves.

2. The pension due for their spouse.

3. The pension due for their parents.

4. The pension due for their children.

5. The pension due for their brothers and sisters.

If pensions are due for insured persons or pensioners of the same category, the pension that is first eligible shall be the pension.

If the pension due is less than the other pension, as stated above, the difference shall be paid from that pension.

The extent and value of the difference in the other pension shall be determined in light of the development in the value of each pension at any subsequent date, in accordance with the provisions of this chapter. The executive regulations of this law shall specify the controls and procedures for implementing this article.

Article 103

The pension of the beneficiary shall be suspended in the following cases:

1. Engaging in any job and receiving a net income equal to or greater than the value of the pension. If the income falls below the pension, the difference shall be paid to the beneficiary on the date of joining the job and then in January of each year. The executive regulations of this law shall specify what is meant by net income.

2. Practicing a commercial or non-commercial profession regulated by laws or regulations for a period exceeding five consecutive or intermittent years. The right to receive a pension shall resume if the beneficiary ceases to practice this profession, effective from the first of the month following the date of leaving the profession. The executive regulations of this law shall specify the cases and conditions for practicing the profession.

Article 104

As an exception to the prohibition on combining pensions stipulated in Articles (102 and 103), the beneficiary may combine pensions, or combine income from work or profession with a pension, within the following limits:

1. The beneficiary may combine pensions within the limits of the minimum pension stipulated in the last paragraph of Article (24) of this Law. The pension shall be supplemented to this amount in accordance with the order stipulated in Article (102) of this Law.

2. The beneficiary may combine income and pension within the limits of the minimum pension stipulated in the last paragraph of Article (24) of this Law.

3. A widow may combine her husband's pension with her pension as a beneficiary of the provisions of this Law. She may also combine her husband's pension with her income from work or profession, without limits.

4. A widow may combine his wife's pension with his pension as a beneficiary of the provisions of this Law. She may also combine his wife's pension with his income from work or profession, without limits.

5. Children may combine the pensions due to their parents without limits.

6. A beneficiary may combine the pensions due to him for one person without limits.

Article 105

The beneficiary's pension shall be discontinued from the beginning of the month following the month in which one of the following cases occurs:

1. Death of the beneficiary.

2. Marriage of the widow, widower, daughter, or sister.

3. Reaching the age of twenty-one by the son or brother. The following cases are excluded from this provision:

(a) A person unable to earn a living until the disability ceases.

(b) A student until the date he joins a job or begins a profession or reaches the age of twenty-six, whichever is earlier. The pension of a student who reaches the age of twenty-six during the academic year shall continue to be paid until the end of that year.

(c) Holders of a final qualification by the date they join a job or practice a profession, or by the date they reach the age of twenty-six for holders of a bachelor's degree, and by the age of twenty-four for holders of lower final qualifications, whichever is earlier.

4- The conditions for entitlement to another pension are met, taking into account the provisions of Articles 102 and 104 of this law.

A son or brother, if the pension is discontinued for reasons other than death or entitlement to a higher-priority pension, and a daughter or sister, if the pension is discontinued for marriage, shall receive a grant equal to one year's pension, with a minimum of five hundred pounds. This grant shall only be disbursed once, and the implementing regulations of this law shall specify the rules and procedures for disbursing this grant.

Article 106

In the event that all or part of a beneficiary's pension is suspended or cut off, it shall be remitted to the remaining beneficiaries in that beneficiary's category. If there are no other beneficiaries in that category, the remaining beneficiaries in other categories shall be repaid. If the beneficiary's share exceeds the maximum share specified in Table No. (7) attached to this law, according to the situation on the date of the repayment, the remainder shall be repaid to the next category, taking into account the order specified in the executive regulations of this law in this regard.

In the event that the reason for suspending all or part of the pension for a beneficiary ceases, the pension shall be redistributed among all beneficiaries on the date the reason ceases.

The share of the beneficiary to whom a portion of the pension is repaid shall be determined, not exceeding the maximum share specified in Table No. (7) attached to this law.

In the event that the parents' pension is cut off in Case No. (2) of the attached Table No. (7), the remainder of their share, after the repayment to the widows' category, shall be remitted to the brothers and sisters who meet the conditions for pension entitlement on that date, up to a quarter.

In the event that the widow's pension is discontinued in the case referred to in the previous paragraph, a quarter of the deceased's pension shall be transferred to the brothers and sisters who meet the pension eligibility criteria on that date.

Article 107

The pension shall be redistributed among the beneficiaries starting from the first of the month following the occurrence of one of the following events:

1. Divorce or widowhood of a daughter or sister.

2. Incapacity of a son or brother to earn a living.

The executive regulations of this law shall include the rules and procedures for implementing the provisions of this chapter.

Article 108

The provisions of this chapter shall apply to beneficiaries of those covered by special pension laws, except where a specific provision is provided for.

Chapter Nine - The Public Treasury
Article 109

The funds of the Social Insurance Fund referred to in Article (5) of this Law are private funds and enjoy all the protections and forms provided for public funds. These funds, along with their returns, are the right of their beneficiaries. The Authority and all state agencies must treat them as private funds, and they may only be disbursed for the purposes for which they were established and specified in accordance with this Law.

Article 110

The rights established pursuant to the provisions of this Law are the only ones that the Social Insurance Fund referred to in Article (5) of this Law is obligated to honor. If the insured, pensioner, or their beneficiaries are entitled to an increase therein pursuant to special laws or decisions, the Public Treasury shall be obligated to honor that increase.

The Public Treasury may authorize the Authority to disburse on its behalf, provided that the Authority repays the disbursed funds within thirty days from the date of disbursement. In the event of delay, the Public Treasury shall be obligated to pay interest on the unpaid amounts for the period from the date of disbursement until the date of repayment. The interest shall be calculated based on the average return on Treasury bills and bonds issued during the same period. Article 111

The Public Treasury shall be obligated to pay an annual installment to the Authority of EGP 160.5 billion, increasing at a compound annual rate of 5.7%. This installment shall be paid over a period of fifty years. In exchange, the Social Insurance Fund stipulated in Article (5) of this Law shall bear the following:

1. The Public Treasury's obligations for pensions due up to the effective date of this Law.

2. The Public Treasury's obligations stipulated under the provisions of this Law, as stipulated in Articles Two and Three of the Issuance Law, and Articles Nos. 19 (Clause B of Clause 3), 23 (Clause 4), 27, 28 (Clause C), 29, 35, 159, and 163 of this Law.

3. The Public Treasury's contribution for the categories referred to in Clause Four of Article (2) of this Law.

4. The amounts deposited in the account of the Social Insurance Funds at the National Investment Bank on the effective date of this Law.

5- The amounts of the bonds issued by the Ministry of Finance to the two Social Insurance Funds prior to the effective date of this Law.

6- The entire debt owed by the Public Treasury to the two Social Insurance Funds prior to the effective date of this Law.

7- The actuarial deficit in the current Social Insurance System as of the effective date of this Law. The aforementioned annual premium does not include the following:

1- Exceptional pensions established by Presidential Decree Law No. 71 of 1964, which are effective from the effective date of this Law.

2- Any additional benefits established after the effective date of this Law and borne by the Public Treasury, whether by increasing benefits or creating additional benefits for certain categories.

After the expiration of the fifty-year period stipulated in the first paragraph of this Article, the Public Treasury shall pay the financial dues established in accordance with the provisions of this Law to the Authority.

A decision shall be issued by the Prime Minister, based on a proposal from the Minister of Finance and the Minister responsible for Social Insurance, setting the rules and provisions for implementing this Article.

Article 112

The adequacy of the premium due from the Public Treasury shall be reviewed thirty years after the effective date of this Law. This shall be done through the preparation of a financial and actuarial study of the Social Insurance System by a committee of experts. If the study concludes that the premium amount is increased, the necessary legislative measures shall be taken to implement this.

Article 113

The Public Treasury shall be obligated to pay the annual premium referred to in Article (112) of this Law, one-twelfth of the amount, during the year for which the premium is due. Payment of the due portion shall be made within the month of maturity, but no later than the end thereof. In the event of delay, the Public Treasury shall be obligated to pay interest on unpaid amounts for the period from the disbursement date until the payment date. Interest shall be calculated based on the average return on Treasury bills and bonds issued during the same period.

In the event of delay in payment for a period of three consecutive months, the Chairman of the Authority shall submit the matter to the Council of Ministers for necessary action.

Article 114

Without prejudice to the provisions of Article (113) of this Law, the Public Treasury shall, when submitting the draft general budget law to the House of Representatives, submit a report stating that the Public Treasury has paid the amounts stipulated in Article (111) of this Law.

The draft general budget law of the State may not be approved unless the amounts stipulated in Article (111) of this Law are included in the draft.

Chapter Ten - General and Miscellaneous Provisions
Chapter One - Rules for Calculating Contributions
Article 115

The employer shall be obligated to pay the contributions due on behalf of his employees in accordance with the provisions of this Law, including the portion he is obligated to pay and the portion he is obligated to deduct from the insured's wages.

The contributions paid by the employer for the insured persons referred to in the first paragraph of Article (2) shall be calculated as follows:

(a) With respect to Clauses (1 and 2): Based on the wages due to the insured person for each month.

(b) For the remaining items: During a calendar year, based on their wages in January of each year. If the worker joins the service after the aforementioned month, contributions are calculated based on the wage for the month of joining the service until the following January, after which they are treated on the aforementioned basis.

In calculating wages, the number of working days per month shall be determined as thirty for those not paid monthly.

Contributions are not due for the month in which the service begins unless it is a full month. Contributions are due in full for the month in which the service ends.

The insured and the employer are exempt from contributions due for the period of compulsory military service.

Article 116

Without prejudice to the minimum contribution wage, the executive regulations of this law shall specify the contribution wage for certain categories of insured persons, the method of calculating it, the method of calculating contributions, the parties obligated to pay them, and the dates of payment.

Article 117

An insured person in the categories referred to in clauses two and three of Article (2) of this Law may request to amend his/her subscription income to a higher income category, provided that he/she has paid all amounts due up to the date of submitting the amendment request. He/she may also request to amend his/her subscription income category to a lower income category immediately after submitting justified reasons. The amendment shall not be made until these reasons are examined and approved by the Authority.

The amendment to the subscription income category shall take effect as of the first of the month following the date of submitting the amendment request.

The monthly subscription income of the aforementioned insured persons must be amended to the next higher income category after a maximum of three years of continuous subscription in the lower income category.

The executive regulations of this Law shall specify the conditions and procedures necessary for implementing these provisions.

Article 118

The insured person referred to in Article (117) may request to amend the income of his/her actual subscription periods from the start of his/her subscription to his/her subscription income on the date of the amendment request, or to any higher income. He/she may also amend some of his/her subscription categories, starting consecutively from the first period, to a higher category. In all cases, the following conditions must be met for an amendment request to be accepted:

1. The insured must have paid all amounts due to the Authority by the date of submitting the amendment request.

2. The medical authority must determine the insured's health fitness. The executive regulations of this law shall specify the procedures for determining the insured's health status.

In the event of an amendment request, the insured is obligated to pay the difference in subscriptions and an additional amount equal to the average of the Treasury bills and bonds issued from the total of these differences, starting from the date of subscription until the end of the month preceding the payment date.

The insured is not considered a contributor to the amended income unless these amounts are paid within one year from the date of notification of their determination and before the occurrence of any of the rights stipulated in this law.

Article 119

Contributions are due for the following periods in accordance with the rules and provisions indicated next to each:

1. Periods of unpaid foreign secondments and periods of special leave to work abroad: The insured is obligated to pay his share and the employer's share of the subscriptions, which are paid in a foreign currency.

The executive regulations of this law, after agreement with the competent minister, shall specify the type of foreign currency, the exchange rate, the method and dates of payment of contributions, and the additional amounts due in the event of late payment, in accordance with the percentages stipulated in Article (121) of this law.

2- Periods of unpaid special leave: The insured shall be liable for his share and the employer's share of contributions if he wishes to have them included in his insurance subscription period. The executive regulations of this law shall specify the provisions regulating the method and dates of expressing his desire and paying contributions and the additional amounts due in the event of late payment, in accordance with the percentages stipulated in Article (121) of this law.

If it is proven that the insured has joined a job during the leave period, the insured's share and the employer's share of contributions shall be paid. The executive regulations of this law shall specify the payment dates, the amounts due, and the additional amounts due in the event of late payment, in accordance with the percentages stipulated in Article (121) of this law.

3- Extensions of unpaid study leave: The employer shall be obligated to pay his share of the contributions, which shall be paid on the regular dates, and the insured person shall be obligated to pay his share, which shall be paid on the dates specified in the executive regulations of this law.

4- Unpaid Scientific Mission Periods: The sending entity shall be liable for the employer's share of the subscriptions and the insured's share, and shall pay them on a regular schedule.

5- Internal Secondment Periods: The receiving entity shall be liable for the employer's share of the subscriptions and shall deduct the insured's share from their wages. The secondment shall be paid to the receiving entity on a regular schedule.

This clause shall also apply to cases of full secondment.

6- Call-up and Retention Periods: The receiving entity shall be liable for the employer's share of the subscriptions during these periods. The receiving entity shall also deduct the insured's share from their wages and shall pay both shares to the Authority on a regular schedule.

Article 120

The private sector employer shall be liable for providing the Authority with employee data, wages, and subscriptions, in accordance with the forms prepared by the Authority and in accordance with the terms and conditions stipulated in Article (127) of this Law.

Subscriptions are calculated based on the data contained in these forms.

If the employer does not provide the aforementioned data, subscriptions are calculated based on the last statement submitted to the Authority or according to the results of its investigations. In such a case, the Authority is obligated to notify the employer of the value of subscriptions and other amounts due. The employer may object to this claim with the competent office within thirty days from the date of receipt of the notification, along with payment of an objection fee of one hundred pounds, which shall be transferred to the account stipulated in Article (150) of this Law. The objection shall not be deemed accepted until the aforementioned fee is paid.

The Authority shall respond to this objection within thirty days from the date of receipt.

If the Authority rejects the employer's objection, the employer may request that the dispute be referred to the Dispute Review Committee stipulated in Article (148) of this Law. The Authority shall notify the employer of the committee's decision and adjust the dues in accordance with this decision.

The employer may appeal the committee's decision before the competent court within thirty days of its issuance. The account shall become final and the dues shall become due upon the expiry of the appeal period without an appeal, or upon the Authority's rejection of the employer's objection and failure to request that the dispute be referred to the Dispute Review Committee within thirty days of receiving the notice of rejection.

Article 121

The employer shall be obligated, with respect to the insured persons referred to in Clause (1) of Article (2) of this Law, and the insured person shall be obligated, in accordance with the provisions of Clauses (2), (3), and (4) of the same Article, as the case may be, to pay the following amounts within the dates specified next to each:

1. Contributions due for the month, on the first of the month following the month in which they are due.

2. Installments due from the insured, on the first of the month following the month in which they are due.

3. Installments due for overdue amounts, on the first of the month for which the installment is due.

4. Amounts deducted monthly from the insured's wages, within the limits permitted for attachment or waiver, and which were unlawfully disbursed to the insured by the Authority, effective from the first of the month following the date of notification to the employer.

In the event of delay in payment of any of the aforementioned amounts, the party obligated to pay, including the state administrative apparatus and public bodies, shall be entitled to an additional monthly amount for the period of delay from the due date of payment until the end of the payment month. The additional amount is calculated at a rate equal to the average Treasury bill and bond issuances in the month preceding the month in which the amounts are due, plus 2%.

The additional amount is waived if payment is made within fifteen days of the due date.

In all cases, the obligor shall bear the costs of sending subscriptions and amounts due to the Authority. The Authority may collect a fee equal to one-thousandth of the value of the collected amounts, with a minimum of ten pounds and a maximum of one hundred pounds. This amount shall be transferred to the account stipulated in Article (150) of this Law.

As an exception to the provisions of the preceding paragraphs, the Authority may, with the approval of the Board of Directors, use other methods and means to collect subscriptions in cases where it requires them, particularly the following:

1. Assigning the collection of social insurance subscriptions to administrative bodies in agreement with the competent authorities. These bodies shall collect subscriptions and remit them on the specified dates immediately upon their collection to the Authority, no later than the first of the month following the month of collection. This fee shall be allocated to the account of the employees responsible for collecting. To collect the Authority's dues, these bodies shall have the authority to impose administrative seizures in accordance with Article (132) of this Law.

2- Determining the additional amounts due from the party obligated to collect in the event of delays in delivery beyond the specified dates, provided that they do not exceed the percentages stipulated in this article.

The executive regulations of this law shall, in all cases, specify the dates, conditions, and procedures to be followed in collecting contributions and amounts due to the Authority in accordance with the provisions of this law.

Chapter Two - Special Provisions for Payment of Contributions for Certain Categories of Insured Persons
Article 122

Without prejudice to Article (120) of this law, the employer in the private sector shall pay the contributions in full if the employment contract is suspended or the wages of the insured are insufficient to pay them. The amounts paid by the employer on behalf of the insured persons shall be considered a loan, and repayment thereof shall be in accordance with the provisions specified in the executive regulations of this law.

The employer in the private sector shall be obligated to post in the workplace a certificate indicating payment of his contribution to the Authority. The executive regulations of this law shall include the details pertaining to this certificate.

Article 123

The Authority may use the necessary means to collect subscriptions and other financial dues, disburse pensions, and other rights stipulated in this law, including financial instruments, electronic means, and the use of banking and government electronic payment and collection networks.

Chapter Three - Exemption from Taxes and Fees for Services
Article 124

The value of subscriptions due in accordance with the provisions of this law shall be exempt from all taxes and fees of any type, currently or in the future.

Forms, documents, cards, contracts, receipts, certificates, printed matter, and all documents required for the implementation of this law shall be exempt from stamp duties.

The Authority's fixed and movable assets and all its investment operations, regardless of their type, shall be exempt from all types of taxes, including general value-added taxes, property taxes, and fees currently or in the future imposed by the government or any other public authority within the Arab Republic of Egypt, as well as from notarization, registration, and stamp duties for any registration or registration activity.

The Authority's operations are also exempt from the provisions of laws regulating the supervision and control of insurance agencies.

The Authority is exempt from paying taxes and fees on items imported from abroad for its operations.

Article 125

All rights and amounts paid in accordance with the provisions of this law are exempt from taxes and fees of all kinds. This exemption also applies to outstanding rights.

Article 126

Claims filed by the Authority, insured persons, pensioners, or beneficiaries pursuant to the provisions of this law are exempt from court fees at all levels of litigation. Such cases shall be heard expeditiously, and the court may, in all cases, rule for immediate enforcement without bail.

Article 127

Rights established pursuant to this law shall be estimated based on the data and documents contained in the insured's social insurance file, without reference to the service file.

The executive regulations of this law specify the records and books that the employer is obligated to keep, the files he creates for each insured person, and the documents to be deposited therein. They also specify the data and forms he is obligated to submit to the Authority regarding his employees, their wages and contributions, and the deadlines for submitting such data and forms.

Chapter Four - Disbursement Documents, Disbursement Request Deadlines, and Dispute Resolution
Article 128

The executive regulations of this law, based on a proposal from the Authority's Board of Directors, specify the terms, conditions, and documents necessary for settling and disbursing the rights stipulated in this law.

Article 129

As an exception to the provisions of the Civil Code, a request for disbursement of a pension, compensation, or any amounts due in accordance with the provisions of this law must be submitted no later than five years from the date on which the cause of entitlement arose. If the request is submitted after the expiry of the aforementioned deadline, the pension shall be disbursed as of the first of the month in which the request was submitted, in addition to the value of the pensions due for the five years preceding the date of submitting the disbursement request. The right to disburse any remaining rights shall be forfeited.

A claim for any of the rights stipulated in the provisions of this law shall be deemed inclusive of any other claim.

The aforementioned period shall be interrupted for all beneficiaries if any of them submits a claim within the specified timeframe.

Payment of a pension that is not disbursed shall be suspended for a period of six months, and the provisions of the first paragraph shall apply upon the submission of a request by the person concerned to reinstate the pension.

Article 130

The Authority shall take the necessary measures to ensure that insurance benefits are assessed and disbursed within four weeks from the date on which the insured or beneficiaries submit a request, accompanied by all required documents.

If the disbursement of the due amounts is delayed beyond the deadlines referred to in the previous paragraph, the Authority shall, upon the request of the interested party, undertake to pay them, plus an additional amount for each month during which disbursement is delayed beyond the specified deadline. The additional amount shall be calculated at a rate equal to the average of the Treasury's issuances of bills and bonds, from the date the insured or beneficiaries complete the required documents, and not exceeding the value of the original dues.

The Authority shall recover from the party responsible for the delay in disbursement the value of the additional amounts it has committed to pay, unless it is proven that the delay was due to a service error.

The additional amounts referred to in cases of disputes shall not be due until the date of filing the lawsuit.

Article 131

Without prejudice to the provisions of Articles 56 and 59 of this Law, the Authority may not amend the rights stipulated in this Law after three years from the date of notification of the final assessment of insurance rights. The right to file a claim to amend these rights shall lapse after the expiry of the aforementioned period, except in the following cases:

1. Issuance of a final court ruling.

2. Issuance of a subsequent law that stipulates an increase in insurance rights.

3. Material errors in the calculations during settlement.

4. Cases of fraud and deception.

5. Cases in which the interested party is not entitled to the original insurance right.

The executive regulations of this Law shall specify the notification form referred to in the first paragraph.

In all cases, the right to file a claim to amend these rights shall lapse after fifteen years from the due date.

Chapter Five - Collection Guarantees
Article 132

Amounts due to the Authority under the provisions of this Law shall have a lien on all of the debtor's movable and immovable assets and shall be collected prior to court costs. The Authority has the right to collect these amounts through administrative seizure and may distribute the amounts due from the interested party in installments, subject to the terms and conditions specified in the executive regulations of this Law.

Article 133

The entitlements of the insured, pensioner, or beneficiaries held by the Authority may not be seized or assigned.

As an exception to the provisions of the previous paragraph, the aforementioned entitlements may be seized or assigned to settle the following rights:

1. Expenses, subject to the provisions of Law No. 1 of 2000 Regulating Certain Procedures and Litigation in Personal Status Matters.

2- Any amounts frozen by the Authority against the concerned party.

3- Amounts due for military pensions and social security.

Regarding the monthly pension, the deduction shall be limited to 25%. In the event of a conflict, the alimony debt shall be deducted within the limits of the portion that may be seized, minus the pension value to settle the Authority's debt.

4- Nasser Social Bank loan installments.

5- Installments due to the Authority.

6- Cases approved by the Board of Directors, at the request of the concerned party.

Subject to the previous paragraph, the Authority may deduct any amounts due from the insured or pensioner before their death from the total insurance benefits of the beneficiaries, to be divided among them in proportion to the amount paid to each.

The Authority may accept payment of the amounts due to it by the insured in installments in accordance with the attached Table No. (4). The remaining installments shall be forfeited in the event of entitlement to a disability or death pension in accordance with the provisions of Article (21) of this Law.

The pension due in accordance with Clause (6) of Article (21) of this Law shall not be disbursed until the amounts due from the insured and the current value of the installments have been paid in accordance with the current value table attached to the implementing regulations of this Law.

In the event that lump sum compensation is disbursed without entitlement to a pension, the current value of the installments due from the insured shall be deducted from the amounts due to the insured.

Payment of installments due from the insured shall be suspended in all cases for which the insured is not entitled to wages or wage compensation. Payment shall resume immediately upon wages being due, and the installment period shall be extended by the period during which payment of installments was suspended.

The Authority may accept payment of the amounts due to it by the insured, the pensioner, or the beneficiaries over five years.

The Authority may also seize the insured's wages to pay outstanding contributions and outstanding amounts due to it, subject to the limits and rules stipulated in the second paragraph of this Article.

Article 134

The insured, pensioner, or beneficiary may request any information regarding their insurance status in exchange for a fee not exceeding ten pounds per request. The executive regulations of this law shall specify the value of the service fee, the procedures for obtaining the information, and the cases of exemption from the aforementioned fee.

Article 135

The Board of Directors shall determine the fee for using the insurance services provided by the Authority to third parties.

Article 136

The Authority shall provide private sector employers with a certificate, in exchange for a fee not exceeding ten pounds, indicating their regular subscription to the Authority for all their employees. They must post this certificate in a conspicuous place at their workplace, and it shall be renewed annually.

Each insured person in the categories referred to in Clause Four of Article (2) is obligated to register with the Authority at the Authority's office in their place of residence. The profession identified on their national ID card shall be used exclusively to determine their occupation.

All state agencies shall suspend dealings with business owners or insured persons until they submit a certificate proving their membership in the Authority.

The executive regulations of this law shall specify the rules and procedures for implementing this article, after coordination with the relevant ministers.

Article 137

The proceeds of fees and fees for the performance of services stipulated under this law shall accrue to the account stipulated in Article (150) thereof.

Article 138

The establishment, with all its material and intangible components, regardless of its ownership, shall guarantee all the Authority's dues.

The successor shall be jointly liable with the previous business owners, whether they were owners or tenants of the property where the activity is located, for the fulfillment of all their obligations.

However, if a component of the facility is transferred to a third party through sale, merger, will, inheritance, assignment, or other disposition, the successor's liability shall be limited to the value of the asset transferred to him.

The only precaution to be met in accordance with the foregoing is the submission by the person to whom the facility or property is transferred of a certificate issued by the Authority on a date prior to the transaction with the facility, proving that the facility had no debts on the date on which the facility or property was transferred.

Article 139

The disbursement of insurance rights due to the insured persons referred to in clauses two, three, and four of Article (2) of this Law requires the fulfillment of the obligations stipulated in accordance with the provisions of this Law.

Chapter Six - Miscellaneous Provisions
Article 140

The insured may submit a request to reconsider the medical authority's decision within one week of the date of notification of the end of treatment, the date of return to work, or the absence of an occupational disease, and within one month of the date of notification of the non-establishment of disability or the submission of the percentage.

A son or brother may also submit a request to reconsider the medical authority's decision not to establish his inability to earn a living within one month of the date of notification of the non-establishment of disability.

The request shall be submitted to the Authority's Medical Arbitration Committee, along with medical certificates supporting his opinion, and a fee of twenty Egyptian pounds for the service.

The executive regulations of this law shall specify the provisions regulating the formation of the Medical Arbitration Committee, the procedures and organization of its work, and the means of notification of the outcome of the committee's decision, after agreement with the Minister of Manpower.

Article 141

The Authority shall be obligated to fulfill its obligations in full to the insured and beneficiaries, even if the employer does not subscribe to the Authority on their behalf. The amounts due shall be assessed in accordance with the provisions stipulated in this law.

If the Authority fails to verify the accuracy of the information regarding the duration of insurance subscription or wage, the pension or compensation shall be based on the undisputed duration and wage.

The pension or compensation shall be paid based on the legally prescribed minimum wage if the wage value cannot be verified.

As an exception to the rules and provisions of contributions, the employer is obligated to pay to the Social Insurance Fund the capital value of the pension and the value of other insurance benefits arising from the employment relationship.

The implementing regulations of this law shall specify the rules and provisions for calculating the capital value.

Article 142

The employer is obligated to provide the Authority with a statement of the names of his employees whose service has ended due to reaching the pension entitlement age, at least three months prior to the end of service date.

For each month during which the employer delays notifying the Authority of the termination of the insured's service, he is obligated to pay an additional amount of 20% of the value of the subscription due for the last month of the insured's subscription period, in the cases and under the conditions and rules specified in the implementing regulations of this law.

Article 143

Any employee assigned by the Authority shall have the right to enter workplaces, including establishments located in free zones and other special legal zones, during regular business hours to conduct the necessary investigations and review records, books, papers, documents, files, and financial documents related to the implementation of the provisions of this law. The Minister of Justice, in agreement with the Chairman of the Authority, shall determine which Authority employees shall have judicial police powers in implementing the provisions of this law.

Article 144

Anyone who entrusts a contractor with the execution of any work shall be required to notify the Authority of the contractor's name, address, and details of the operation at least seven days prior to the commencement of work. The contractor shall not be liable for any dues until he provides proof of payment of social insurance contributions for such work. The contractor shall be jointly liable with the contractor for fulfilling the obligations stipulated in accordance with the provisions of this law in the event of his breach of the aforementioned obligations.

The competent authorities issuing building or demolition permits, or issuing violations, are also obligated to provide the Authority with the license information, the name and address of the contractor implementing the project, or the name and address of the person against whom the violations were issued, within the period specified in the preceding paragraph.

Article 145

Government agencies and departments, including the Egyptian Tax Authority and the General Directorate of Passports, Immigration, and Nationality, as well as banks, unions, and associations, are required to provide the Authority with all information it requests in implementing the provisions of this law. This shall not be considered a disclosure of professional secrets or a breach of the requirements of the job.

The Civil Status Sector is also obligated to provide the Authority with all information and data necessary to implement the provisions of this law, particularly occupational data, the marital status of pension beneficiaries (marriage, divorce, and any changes thereto), and deaths of pensioners receiving the Authority's pensions.

Providing the Authority with the aforementioned information is free of charge.

The executive regulations of this law shall specify the rules and provisions for implementing this article.

Article 146

State administrative units, bodies, associations, unions, companies, and employers who employ a pensioner or beneficiary in accordance with the provisions of this law must notify the Authority of the name of the person they employ, the date they joined the workforce, the amount of their wages, and the entity from which their pension is paid, within one month of the date of employment.

The pensioner, beneficiary, or the person on whose behalf the pension is paid must notify the Authority of any change in the method of entitlement that leads to the interruption, reduction, or suspension of the pension, within one month at most from the date of the change.

Article 147

As an exception to the provisions of the Civil Code, the Authority's rights against employers, insured persons, pensioners, and beneficiaries expire fifteen years after the date of entitlement, provided the debtor maintains this.

Without prejudice to the grounds for interrupting the statute of limitations stipulated in the Civil Code, the statute of limitations shall be interrupted by any action taken by the Authority that reveals its adherence to its claims against the debtor, particularly by notifying the debtor to pay the amounts due under the provisions of this Law by registered mail with acknowledgment of receipt, by administrative seizure, or by other actions deemed conclusive in this regard.

In all cases, the statute of limitations shall not apply to the Authority with respect to a debtor who uses any fraudulent or deceptive means to obtain the Authority's funds or who fails to fully pay its claims. Similarly, the statute of limitations shall not apply with respect to an employer who has not previously subscribed to insurance for all or some of his workers until the date the Authority becomes aware of their employment.

Article 148

The Authority shall establish committees to examine disputes arising from the implementation of the provisions of this Law. Their formation, operating system, and remuneration of their members shall be determined by a decision issued by the Authority's Chairman after approval by the Authority's Board of Directors.

Before resorting to the courts, employers, insured persons, pensioners, beneficiaries, and other beneficiaries shall submit a request to the Authority to refer the dispute to the aforementioned committees for amicable settlement.

Without prejudice to the provisions of Article (118) of this Law, no lawsuit may be filed before thirty days have passed from the date of submission of the aforementioned request.

Article 149

The Authority shall have the authority to request the opinion of the State Council regarding the implementation of the provisions of this Law.

Article 150

All commercial banks, Nasser Social Bank, the Postal Authority, and other entities shall be obligated to disburse pensions referred to them by the Authority.

The executive regulations of this Law shall specify the dates and methods of disbursing pensions and the entities from which they shall be disbursed.

The Authority may provide technological services to pensioners and beneficiaries, either on its own or through contracts with specialized companies or banks. The executive regulations of this law shall specify these services, the method of provision, and the fees for their performance, provided that the Authority shall not incur any additional costs for providing these services.

A fee of 0.2% of the amount due, not to exceed twenty Egyptian pounds, shall be imposed on the pensioner or beneficiary for disbursing any of the amounts due in accordance with the provisions of this law. The executive regulations of this law shall specify cases of exemption from this fee.

If there is a person disbursing on behalf of more than one beneficiary, the fee they incur shall not exceed the maximum limit specified.

The proceeds of the aforementioned fee shall be transferred to a special account allocated for the benefit of Authority employees. The executive regulations of this law shall specify the disbursements from this account and its rules. The executive regulations of this law may decide to extend the services it determines in this regard to the aforementioned pensioners.

The executive regulations of this law also specify the percentage to be paid to the disbursing entities. Half of this percentage is allocated to the employees who pay pensions at those entities.

Article 151

The fractional part of the pound shall be ignored when calculating insurance benefits and the total amounts the employer is obligated to pay.

Article 152

An institute called the "National Social Insurance Institute" shall be established, affiliated with the Authority. It shall have a legal personality and an independent budget, and shall be headquartered in Cairo. The Institute aims to develop the skills of workers in the field of social insurance, keeping pace with global developments and establishing sound professional standards.

The Institute's bylaws shall be issued by a decision of the Prime Minister, based on the approval of the Board of Directors, and shall include the following:

1. The tasks and responsibilities of the Institute.

2. The formation of the Institute's Board of Directors, its responsibilities, procedures for calling Board meetings, and its operating procedures.

3. Rules for selecting experts, trainers, technicians, researchers, and employees.

4- The Institute's financial and administrative regulations shall apply without being bound by the regulations in force in the government, public sector, or public business sector.

Article 153

The Institute's fiscal year shall begin and end with the Authority's fiscal year. The Institute shall have a special account into which its resources shall be deposited, and this account shall be carried over from one year to the next.

The Institute's resources shall consist of the following:

1- Appropriations allocated by the Board of Directors.

2- Amounts paid by entities for training their employees.

3- Fees for services provided by the Institute.

4- Return on investment of the Institute's funds.

5- Donations, gifts, and grants received by the Institute from various entities that the Board of Directors decides to accept.

The amount stipulated in Clauses (2 and 3) shall be determined by a decision of the Board of Directors, based on a proposal from the Institute's Board of Directors.

Chapter Eleven - Transitional and Temporary Provisions
Article 154

Taking into account the Authority's organizational structure, employees of the Ministry of Insurance's General Office shall be transferred to the Authority's Presidency, with their grades and employment statuses as of the effective date of this Law. They shall be financially treated as Authority employees.

Article 155

The funds of the two social insurance funds stipulated in the Social Insurance Law promulgated by Law No. 79 of 1975 shall be transferred to the fund established pursuant to Article (5) of this Law.

The rights and obligations arising from the implementation of the laws related to social insurance shall be transferred to the fund established pursuant to Article (5) of this Law.

The Committee of Experts shall determine the beginning balance of the social insurance accounts, and a decision shall be issued by the Authority's Chairman after approval by the Board of Directors.

The aforementioned Fund and the Public Treasury, each within its jurisdiction and in accordance with the provisions of the laws related to social insurance, shall be bound by the value of the rights stipulated therein and the rights stipulated by the accompanying law for pensioners and beneficiaries subject to those laws prior to the effective date of its provisions.

Article 156

The settlement wage or income for the period of subscription to old-age, disability, and death insurance prior to the effective date of this law shall be determined for both the basic wage and the variable wage in accordance with the provisions of the Social Insurance Law under which the period was completed. The settlement wage or income shall be increased by the average inflation rate for each year from the effective date of this law until the date of entitlement.

Article 157

The bonus for the period prior to the effective date of this law shall be calculated at one month's salary for each year of the subscription period during the aforementioned period.

The salary for calculating the bonus shall be calculated based on the basic salary pension calculation salary stipulated in the previous article.

With regard to the periods calculated in the bonus system pursuant to Article 34 of the Social Insurance Law promulgated by Law No. 79 of 1975, the following shall be taken into account:

1- The bonus for this period shall be calculated in cases of reaching the age of pension entitlement and death in accordance with the provisions of the two preceding paragraphs.

2- In cases other than those referred to in the previous clause, the bonus shall be calculated in accordance with Table No. (4) attached to the Social Insurance Law promulgated by Law No. 79 of 1975, based on the insured's eligibility age on the date this law comes into effect and the bonus calculation fee referred to in the previous paragraph.

The executive regulations of this law shall specify the rules, provisions, and procedures for implementing the provisions of this article.

Article 158

The decisions and agreements concluded with entities that have requested an increase in the contribution of their employees to the bonus system in accordance with the Social Insurance Law promulgated by Law No. 79 of 1975 and its amending and supplementing laws shall be suspended, and the bonus shall be calculated in accordance with the rules referred to in the previous article.

The executive regulations of this law shall specify the rules, provisions, and procedures for implementing the provisions of this article.

Article 159

The subscription period, according to the Comprehensive Social Insurance Law promulgated by Law No. 112 of 1980, for which the insured paid contributions prior to the implementation of this Law, shall be considered a subscription period in accordance with the provisions of this Law and based on the minimum subscription wage or income, as the case may be, in accordance with the provisions of Social Insurance Laws Nos. 79 of 1975 and 108 of 1976, taking into account the progression of subscription wage or income over the entire subscription period referred to.

The Public Treasury shall be obligated to pay a financial contribution equivalent to the employer's share for this period.

The executive regulations of this Law shall specify the rules and procedures for implementing this Article.

Article 160

An insured person who was previously subject to the provisions of the Comprehensive Social Insurance Law promulgated by Law No. 112 of 1980 or the Social Insurance Law for Employers and Those in Similar Status promulgated by Law No. 108 of 1976, and to whom the provisions of this Law do not apply, shall have the right to request benefit from the provisions of Clause Four of Article (2) within one year from the date of the implementation of the provisions of this Law.

In the event of the death of the insured before expressing a desire to benefit, his beneficiaries have the right to express their desire within the period referred to in the previous paragraph.

Article 161

The limits for combining pensions or pension and income stipulated in this law shall apply to cases of entitlement prior to the effective date of this law, in which the beneficiary was deprived of the other pension or part thereof, pursuant to the previous limits for combining, within the limits of the undistributed portion of the pension.

Article 162

Recovery of any remaining amounts disbursed prior to the implementation of this law in violation of the provisions prohibiting combining pensions or combining pensions with income, according to the Social Insurance Law promulgated by Law No. 79 of 1975, the Social Insurance Law for Employers and Those Like Them promulgated by Law No. 108 of 1976, and the Social Insurance Law for Egyptian Workers Abroad promulgated by Law No. 50 of 1978, shall be waived within the limits permitted by this law to combine more than one pension or combine pensions with income.

Article 163

Old-age, disability, and death insurance pensions due under this law shall be increased by an amount equal to the difference between EGP 450 and 33% (thirty-three percent) of the total pension value on the due date.

The payment of the increase shall be suspended if the pensioner returns to work or resumes a profession before reaching retirement age.

If the pension, after adding this increase, falls below EGP 900, it shall be increased to this amount. The provisions of this Article may only be invoked once upon pension allocation.

The State Treasury shall bear the burdens resulting from the implementation of the provisions of this Article.

The executive regulations of this Law shall determine the controls for implementing this Article.

Chapter Twelve - Penalties
Article 164

Without prejudice to any more severe penalty stipulated by the Penal Code or any other law, the crimes stipulated in the following articles shall be punished with the penalties prescribed for them.

Article 165

Anyone who prevents Authority employees who have judicial police capacity from entering the workplace, or prevents them from accessing the records, books, documents, and papers required to implement the provisions of this Law, or provides incorrect information, or refuses to provide the information stipulated in this Law or its implementing decisions or regulations shall be punished with a fine of no less than thirty thousand Egyptian pounds and no more than one hundred thousand Egyptian pounds.

The penalty shall be doubled in the event of a repeat offense.

Article 166

Anyone who unlawfully obtains the Authority's funds, knowingly provides false information, or refrains from providing information that must be disclosed in accordance with the provisions of this Law or its implementing decisions or regulations shall be punished by a fine of no less than twenty thousand Egyptian pounds and no more than fifty thousand Egyptian pounds.

The same penalty shall be imposed on anyone who intentionally fails to pay the amounts due to the Authority in accordance with the provisions of this Law by providing false information or concealing information.

Article 167

A competent employee in government agencies, the public sector, or the public business sector, or the actual manager of an employer, shall be punished by imprisonment for a period not exceeding one year and a fine of no less than fifty thousand Egyptian pounds and no more than one hundred thousand Egyptian pounds, or by one of these two penalties, if he commits any of the following acts:

(a) Failure to transport the injured person to the place of treatment in violation of Article (50) of this Law.

(b) Failure to report to the police, without an acceptable excuse, any accident that befalls an employee subject to the provisions of this Law, in violation of Article (61) of this Law.

The penalty shall be imprisonment for a period not exceeding three years and a fine not exceeding one million Egyptian pounds, if the failure to transport the injured person results in his death or results in a disability rate exceeding (50%).

The penalty shall be a fine of not less than twenty thousand Egyptian pounds and not exceeding fifty thousand Egyptian pounds if they commit any of the following acts:

(a) Failure to provide the Authority with data on the names of employees, their wages, and their contributions, in violation of Articles (120 and 142) of this Law.

(b) Failure to provide the Authority with the insured's social insurance file upon request.

(c) Violation of the provisions of Article (142) of this Law or the decisions and regulations implementing it.

(d) Refusal to implement the Authority's request to deduct amounts disbursed to the insured without justification or failure to remit these amounts to the Authority on the due dates for payment of contributions.

The penalty shall be doubled in the event of a repeat offense.

Article 168

The actual manager of the employer's administration or the competent employee in government agencies, the public sector, or the public business sector who fails to subscribe to the Authority for any of their workers subject to the provisions of this law, or fails to subscribe for them for the actual terms or wages, shall be punished with a fine of no less than twenty thousand pounds and no more than one hundred thousand pounds.

The same penalty shall be imposed on the actual manager of the employer's administration or the competent employee in government agencies, the public sector, or the public business sector who charges the insured any share of insurance expenses not stipulated in this law. The court shall, of its own accord, order him to reimburse the insured the value of the insurance expenses they incurred.

The fine shall be doubled in the event of a repeat offense.

Article 169

Any Authority employee who discloses an industrial, professional, or work secret or other work method, or who enables, permits, assists, or facilitates a third party, directly or indirectly, to access any such secret that he has learned under Article (143) of this Law, or who assists an employer in evading his obligations under this Law, shall be punished by imprisonment for a period of not less than six months and a fine of not less than twenty thousand Egyptian pounds and not more than one hundred thousand Egyptian pounds, or by either of these two penalties.

The court shall, of its own motion, dismiss him from his position.

Article 170

The value of the fines stipulated in this section shall be reviewed every ten years from the date on which this Law comes into effect.