Persons with Disabilities Law No. 10 of 2018
There are multiple economic benefits to hiring individuals with disabilities since this essentially widens the workforce and diversifies the national labour market.
From the perspective of human rights, diversity, equity, and inclusion are all pillars of a successful workplace in companies of all sizes. To actualize this, all employees must have equal employment opportunities, accounting for their physical and psychological well-being whilst also retaining the same level of freedom, dignity, and living security, as others.
Pursuant to this, Law No. 10 of 2018 was issued committing governmental and non-governmental agencies, in addition to employers who have a workforce of 20 or more individuals, to hire at least 5% of their employees, with disabilities.
-The Law grants a person with a disability, or whoever employs or sponsors a person with a disability, the following advantages:
- Increases the tax exemption stated within Article 13.1 of Income Tax Law No.91 of 2005 for a person with a disability or anyone who sponsors a person with a disability by 50%. “The executive regulation of this law specifies the procedures and rules applicable.”
- An employer whose workforce consists of over 5% employees with disabilities shall have the right to increase the rate of personal exemption stipulated in Article 1, clause 13 of the aforementioned Income Tax Law by 5% for each additional employee hired above the stipulated percentage for employees with disabilities.
-In order to avoid the misuse of the above incentives by those who fraudulently claim to be disabled, the Executive Regulation of this Law has put in place the below conditions which must be satisfied to rely on these exemptions:
- Have a disability certificate issued by the Ministry of Social Solidarity which determines the type and degree of disability.
- The individual must be of Egyptian nationality, or a foreign resident in Egypt (as long as they come from a country that fulfills the ‘condition of reciprocity', namely, that it has similar laws in place to regulate the treatment of foreign disabled employees within their country).
To conclude, this article aims to highlight the importance of treating those with disabilities with the same dignity and respect as the remainder of the workforce within Egypt, and to create a legal framework that ensures complete protection of their human rights and freedoms, whilst simultaneously aiding their integration with the rest workforce in an equal and fair manner. Ultimately this will benefit employers, individuals with disabilities, and the wider Egyptian public.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.