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[ADD] Payroll: Egyptian localization
closes odoo/documentation#13924
X-original-commit: e44ca6bfa2
Signed-off-by: Felicia Kuan (feku) <feku@odoo.com>
This commit is contained in:
larm-odoo
@@ -26,7 +26,7 @@ Payroll localization modules are available for the countries listed below.
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- :doc:`Australia <payroll_localizations/australia>`
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- :doc:`Belgium <payroll_localizations/belgium>`
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- Bangladesh
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- Egypt
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- :doc:`Egypt <payroll_localizations/egypt>`
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- :doc:`Hong Kong <payroll_localizations/hong_kong>`
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- India
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- Indonesia
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@@ -53,6 +53,7 @@ Payroll localization modules are available for the countries listed below.
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payroll_localizations/australia
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payroll_localizations/belgium
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payroll_localizations/egypt
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payroll_localizations/hong_kong
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payroll_localizations/jordan
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payroll_localizations/united_arab_emirates
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298
content/applications/hr/payroll/payroll_localizations/egypt.rst
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298
content/applications/hr/payroll/payroll_localizations/egypt.rst
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@@ -0,0 +1,298 @@
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=====
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Egypt
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=====
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The Egypt **Payroll** localization package enables payroll processing that fully complies with
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Egyptian labor laws. It calculates progressive income tax, employee- and employer-paid social
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security, and core salary components, including housing and transportation allowances.
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Configuration
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=============
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:ref:`Install <general/install>` the following modules to get all the features of the Egypt
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**Payroll** localization:
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.. list-table::
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:header-rows: 1
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* - Name
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- Technical name
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- Description
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* - :guilabel:`Egypt - Payroll`
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- `l10n_eg_hr_payroll`
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- Payroll module includes all salary rules, leave logic, and compensation rules compliant with
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Egyptian Labor Law.
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* - :guilabel:`Egypt - Payroll with Accounting`
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- `l10n_eg_hr_payroll_account`
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- Adds account mappings related to payroll calculations.
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.. seealso::
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:doc:`Egypt fiscal localization documentation <../../../finance/fiscal_localizations/egypt>`
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Egyptian employee contracts
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===========================
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Once an employee has been :doc:`created in the database <../../employees/new_employee>`, a
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:ref:`contract must be created <payroll/new-contract>`.
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To check if the user already has a contract, navigate to the **Employees** app, then click on the
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employee's Kanban card. The :icon:`fa-book` :guilabel:`Contracts` smart button displays a red zero
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when no contract exists. Otherwise, it displays :guilabel:`In contract since (contract start date)`
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in green.
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.. note::
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Contracts can also be found by navigating to :menuselection:`Employees app --> Employees -->
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Contracts`. All contracts appear in a list view, grouped by status.
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Populate the following contractual information in the :guilabel:`Salary Information` tab of the
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contract:
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- :guilabel:`Social Insurance Reference Amount`: Used as the base amount for calculating the
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:ref:`social insurance employee and employer portions
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<payroll/payroll_localizations/social-insurance>`.
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- :guilabel:`Number of Leave Days`: Used for calculating the :ref:`provision amount for the annual
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leave for the employee <payroll/payroll_localizations/provisions>`.
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- :guilabel:`Provision Number of Days`: Corresponds with the number of days used in the calculation
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of the :ref:`provision value of the end of service for the employee
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<payroll/payroll_localizations/provisions>`.
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- :guilabel:`Total Number of Days`: Refers to the number of days used to calculate the
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:ref:`end-of-service benefit paid to the employee when their employment with the company ends
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<payroll/payroll_localizations/end-of-service>`.
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.. _payroll/payroll_localizations/social-insurance:
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Social insurance
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================
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Social insurance rules calculate the contribution amounts that are to be paid by the employer and
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employee to the :abbr:`NOSI (National Organization for Social Insurance)`. This is only available
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for Egyptian employees.
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The employer contributes 18.75% of the social insurance reference amount for the employee. On the
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other hand, the employee contributes 11% of their insurance reference amount, and that amount gets
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deducted from the payslip amount.
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.. important::
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The social insurance reference amount is set per employee in their contracts.
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Leaves
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======
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The following leave types are available to employees working in Egypt: :ref:`Annual leave
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<payroll/payroll_localizations/annual>`, :ref:`Sick leave <payroll/payroll_localizations/sick>`,
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:ref:`Unpaid leave <payroll/payroll_localizations/unpaid>`, and :ref:`Other leave types
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<payroll/payroll_localizations/other>`.
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.. _payroll/payroll_localizations/annual:
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Annual leave
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------------
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Employees are eligible for 21 days of annual leave, and if the employee requires more days, they
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have to be :ref:`requested from HR managers <time_off/request-allocation>` accordingly.
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.. important::
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Since the annual leave is fully paid, it is not connected to a salary rule, but it will appear on
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the worked days on the payslip form and on the PDF printout.
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.. _payroll/payroll_localizations/sick:
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Sick leave
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----------
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Three cases exist for sick leaves in terms of the amount to be deducted from the employee:
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- :guilabel:`Fully paid`: first 30 calendar days each year (affects only working entries; no payroll
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deduction).
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**Payroll computation** =(Daily Wage)
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- :guilabel:`75% paid`: next 60 days; payroll rule deducts 25% of an employee's salary.
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**Payroll computation** =(Daily Wage * 0.25)
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- :guilabel:`0% paid`: after 90 days; payroll rule deducts 100% of an employee's salary.
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**Payroll computation** =(Daily Wage * 0.00)
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.. _payroll/payroll_localizations/unpaid:
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Unpaid leave
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------------
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Deductions are applied on the employee's salary based on the number of unpaid leave days taken, and
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it is calculated by dividing the monthly salary for the employee by 30 to get the daily salary and
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then multiplying it by the number of unpaid leave days taken.
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.. _payroll/payroll_localizations/other:
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Other leave types
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-----------------
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These are leave types considered fully paid and do not affect the end payslip, but are tracked in
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the working entries:
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- Maternity leave
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- Hajj leave
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- Death leave
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Income tax
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==========
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In Egypt, employees are subject to a progressive income tax system, where tax rates increase with
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higher annual income brackets.
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Tax brackets
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------------
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Depending on the annual income of the employee, the following rates apply:
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.. list-table::
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:header-rows: 1
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:stub-columns: 1
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* - Taxable Amount
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- <600k
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- 600k - 699k
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- 700k - 799k
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- 800k - 899k
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- 900k - 1.2M
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- >1.2M
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* - 0%
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- 1-40k
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- -
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- -
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- -
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- -
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- -
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* - 10%
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- More than 40k to 55k
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- 1 - 55k
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- -
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- -
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- -
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- -
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* - 15%
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- More than 55k to 70k
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- More than 55k to 70k
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- 1 - 70k
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- -
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- -
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- -
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* - 20%
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- More than 70k to 200k
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- More than 70k to 200k
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- More than 70k to 200k
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- 1 - 200k
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- -
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- -
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* - 22.5%
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- More than 200k to 400k
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- More than 200k to 400k
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- More than 200k to 400k
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- More than 200k to 400k
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- 1 - 400k
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- -
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* - 25%
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- More than 400k
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- More than 400k
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- More than 400k
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- More than 400k
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- More than 400k
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- 1 - 1.2M
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* - 27.5%
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- -
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- -
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- -
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- -
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- -
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- More than 1.2M
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Exemptions
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----------
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Employees are eligible to an EGP 20,000 personal exception on their gross income.
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Overtime
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========
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Depending on the time of day and the time at which the overtime is recorded in, the additional
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amount to be paid to the employee can be as follows:
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- During daytime hours on working days, the amount is 1.35x times the employee's hourly wage.
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- During nighttime hours on working days, the amount is 1.70x times the employee's hourly wage.
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- On rest days and public holidays: The amount is 2.0x times the employee's hourly wage.
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.. note::
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Overtime hours are registered as other inputs directly on payslips.
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.. _payroll/payroll_localizations/provisions:
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Provisions
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==========
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Provisions are the amounts computed by the employer to account for the payments made to the employee
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for :abbr:`EOS (end-of-service)` benefits or annual leave. And it is computed on a monthly basis.
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End of service benefit provision
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--------------------------------
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It is computed by dividing the end of service Provision Number of Days by 12 and multiplying the
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result by the daily salary for the employee.
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.. math::
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:class: overflow-scroll
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\text{Payroll computation} = \frac{\text{Provision Number of Days}}{12} \times \frac{\text{Wage} + \text{Allowances}}{30}
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Annual leave provision
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----------------------
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It is computed by dividing the number of leave days by 12 and multiplying the result by the daily
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salary for the employee.
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.. math::
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:class: overflow-scroll
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\text{Payroll computation} = \frac{\text{Number of Leave Days}}{12} \times \frac{\text{Wage} + \text{Allowances}}{30}
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.. _payroll/payroll_localizations/end-of-service:
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End of service
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==============
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At the end of the service slip that is generated for the employee, there are the following points
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that are unique only to the payslip:
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Unused leaves compensation
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--------------------------
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The number of available annual leaves is shown on the employee's record. It is based on the annual
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leave type defined in the Payroll settings. It is calculated as the total remaining allocations for
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that specific leave type assigned to the employee.
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That number is then multiplied by the daily rate for the employee and added as an allowance on their
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payslip.
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End of service benefit
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----------------------
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It is calculated by multiplying the daily wage of the employee by the number of days for the end of
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service that is set in the employee's contract.
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.. math::
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:class: overflow-scroll
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\text{Payroll computation} = \frac{\text{Wage + Allowances}}{30} \times \text{End of Service Number of Days}
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Out of contract
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===============
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Out-of-contract days are the days that fall within the payslip period but are not included in the
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employee's contract period. The corresponding amount is added as a deduction on the payslip and is
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calculated by multiplying the number of out-of-contract days by the employee's daily wage.
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.. math::
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:class: overflow-scroll
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\text{Payroll computation} = \frac{\text Wage + Allowances}{\text{Days in the Month}} \times \text{Out of Contract Days}
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