Quarterly Payroll Return (Form 4)
The quarterly return of employees and total pay for the previous three months. Form 4 summarises the quarter's payroll. Because the unified payroll system builds it from the monthly calculations, mistakes in a month carry into the quarterly return.
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Who this applies to
- Every employer (simplified-regime members file payroll returns annually)
What to file
Number of employees and total pay for the quarter. The unified payroll system fills Form 4 from the monthly calculations. Form 4 is filed in the month after each quarter, covering the three months before.
How to file
Through the ETA. AccountsOS does not submit to the Egyptian Tax Authority. The company or its accountant files. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
Tax is paid monthly, not with Form 4.
Penalties for missing this deadline
The ETA has quoted fines of EGP 3,000 to EGP 50,000 for a return up to 60 days late and EGP 50,000 to EGP 2 million beyond that, under Law 206 of 2020 before its 2025 amendments. Confirm the current amounts with your accountant or the ETA. Late payment adds a late payment charge.
Filing checklist
- Check the three monthly calculations
- Review the pre-filled Form 4
- Submit
- Reconcile the quarter's salary tax payments with the three monthly calculations
- Keep the submission receipt
- Correct any month in the payroll system first
Documents you'll need
- Monthly payroll calculations for the quarter
- Salary tax payment receipts for the quarter
- Joiners and leavers in the quarter
- Your ETA account login
Common mistakes to avoid
- Leaving staff who joined or left during the quarter off the return
- Submitting Form 4 before correcting a wrong monthly calculation
- Forgetting that simplified-regime members file annually instead
- Not keeping the submission receipt
- Leaving bonuses paid in the quarter out of total pay
Never miss a Egypt deadline
AccountsOS tracks every Egyptian Tax Authority (ETA) and General Authority for Investment and Free Zones (GAFI) and the Commercial Register deadline and reminds you weeks ahead.
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