Payroll Guides
Plain-language explanations of Egyptian salary tax, social insurance and labour law, with worked examples and the current figures. Reviewed and updated when the rules change.
Salary income tax
Egypt salary tax brackets 2026: how the progressive tiers work
The 2026 Egyptian salary tax brackets explained: the EGP 20,000 exemption, the 0% to 27.5% bands, the tier system above EGP 600,000, and a worked example.
Last reviewed: 30 Oct 2026
Taxable vs exempt salary income in Egypt: what goes into the tax base
Which parts of an Egyptian salary are taxed and which are exempt: the EGP 20,000 exemption, allowances, bonuses, overtime, in-kind benefits and social insurance.
Last reviewed: 30 Oct 2026
How monthly salary tax is calculated in Egypt, step by step
A step-by-step method for Egyptian monthly salary tax in 2026: annualise, deduct insurance and the EGP 20,000 exemption, round down to EGP 10, apply the brackets, divide by 12.
Last reviewed: 30 Oct 2026
Annual salary tax settlement in Egypt: the year-end reconciliation, Form 4 and deadlines
What Egyptian employers file for salary tax: monthly payment by the 15th, the quarterly Form 4 declaration, the annual settlement due by 31 January, and the penalties for missing them.
Last reviewed: 30 Oct 2026
How Egypt's salary tax law changed: from Law 91/2005 to today
A short history of Egyptian salary tax: Law 91/2005, the 2020 bracket reform, the 2023 and 2024 increases to the personal exemption, and what has not changed since.
Last reviewed: 30 Oct 2026
Social insurance
Egypt social insurance rates 2026: the 11% and 18.75% contributions explained
Employee 11%, employer 18.75%, insurable wage EGP 2,700–16,700 from January 2026. What each share funds, the 15% yearly rise and a worked example.
Last reviewed: 30 Oct 2026
The insurable wage in Egypt: basic pay, allowances and the 30% practice
What counts as the insurable wage under Law 148/2019, which allowances are excluded, why many firms insure basic pay only, and how the EGP 16,700 cap applies.
Last reviewed: 30 Oct 2026
Employer social insurance obligations in Egypt: registration, monthly payment and penalties
What an Egyptian employer must do under Law 148/2019: register the company and each employee, pay contributions on time, file the January wage update and close files.
Last reviewed: 30 Oct 2026
Egypt's Emergency Fund 1% and Martyrs' Fund 0.05%: who pays and how
The employer's 1% Emergency Fund contribution (Law 156/2002) and the 0.05% Martyrs' and Victims' Fund deduction from employees (Law 16/2018): base, payer, deadline.
Last reviewed: 30 Oct 2026
Labour law and pay
Egypt minimum wage, working hours and overtime 2026: the rules for private-sector payroll
The EGP 7,000 private-sector minimum wage, the 48-hour week, overtime premiums of 35% and 70%, rest-day and holiday pay, with a worked example.
Last reviewed: 30 Oct 2026
Leave and pay in Egypt 2026: annual, sick, maternity and other leave under Labour Law 14/2025
Annual leave tiers, how sick pay works with social insurance, four months' maternity leave, casual, pilgrimage and study leave, and paying out unused leave.
Last reviewed: 30 Oct 2026
End of service in Egypt 2026: notice, resignation, termination and the final settlement
Notice periods, resignation rules, dismissal with and without cause, two months' pay per year for unlawful dismissal, end-of-service gratuity and the exit checklist.
Last reviewed: 30 Oct 2026
Practical payroll
Gross to net salary in Egypt 2026: five worked examples from EGP 6,000 to EGP 120,000
Step-by-step gross-to-net calculations for five Egyptian salaries in 2026: insurance, tax, martyrs' fund, net pay and employer cost.
Last reviewed: 30 Oct 2026
Net to gross in Egypt: how to price a job offer when the candidate asks for a net salary
How to turn a net salary demand into the gross figure for the offer letter, with three 2026 examples and what each one costs the employer.
Last reviewed: 30 Oct 2026
Egypt payroll calendar 2026: monthly, quarterly and annual deadlines for tax, insurance and labour
Every recurring payroll deadline in Egypt: monthly tax and insurance remittance, quarterly Form 4, the January annual settlement, insurance limit changes and the 3% raise.
Last reviewed: 30 Oct 2026
Egyptian payroll glossary: 50 tax, insurance and labour terms in English and Arabic
Plain-English definitions of the payroll terms used in Egypt, with the Arabic term HR and accountants use: tax, social insurance, labour law and payslip vocabulary.
Last reviewed: 30 Oct 2026
General information, not legal or tax advice. Rules change; check the official sources and your adviser for your situation.