• Penalties involving the deprivation of liberty

• Abolish all penalties involving the deprivation of liberty
• The insurable earnings should not be less than 50% of the total earnings of the employee, with a maximum of LE 6,520; this is the maximum cap (base earnings + variable earnings) prescribed in the law, which is scheduled to come into force on 1/1/2020.
• Exclude all elements of variable earnings, including incentives and allowances, not to exceed 100%, from the total insurable earnings. (SEIF)
• Dividends paid to employees should not be considered as earnings for the purpose of calculating insurable earnings.
• Do not increase the maximum cap amount of insurable earnings beyond the amount which will be applied on 1/1/2020, when the law enters into force (LE 6,520); contributions against any amount that exceeds this cap should be borne only by the insured, however, the amount should not exceed double the total maximum limit on 1/1/2020. 

A new Social Insurance and Pension Law No. 148 of /2019 was issued on 19/08/2019. Key features of the law include:

• Elimination of penalties involving the deprivation of liberty.
• Monetary penalties—fines— are reduced, and the amount of the fine varies according to the offense committed. For example, the fine was reduced from LE 50,000 to LE 20,000; the LE 20,000 is set as the fine floor, and LE 100,000 the fine ceiling, if the offense is not repeated. 
• Allowances are fully excluded from the calculation of the insurable earnings.