Egypt payroll calendar 2026: monthly, quarterly and annual deadlines for tax, insurance and labour

Egyptian payroll runs on three clocks. Every month the employer pays the withheld salary tax and the social insurance contributions, generally within the first 15 days of the following month. Every quarter it files the Form 4 salary tax declaration, in January, April, July and October. Every year it files the annual salary tax settlement by the end of January, applies the new insurance wage limits from 1 January, and grants the statutory 3% annual raise on each employee's anniversary. This guide puts all of them on one calendar.

Monthly

Task	Due	Legal basis	Notes
Pay salaries	By the date in the contract or company policy	Labour Law 14/2025	Wages are paid at least monthly, on a working day, with a payslip showing the deductions.
Remit withheld salary tax	Within 15 days after the end of the month in which salaries were paid (e.g. January salaries by 15 February)	Income Tax Law 91/2005; Unified Tax Procedures Law 206/2020	Paid through the ETA's unified payroll system (UPTCP). Late payment attracts a delay charge under the tax procedures law.
Pay social insurance contributions	Generally within the first 15 days of the following month	Social Insurance Law 148/2019 and its executive regulations (Decree 2437/2021)	Covers the employee's 11%, the employer's 18.75% and the 1% Emergency Fund, on the insurable wage. Late payment carries an additional amount set by the law.
Remit the martyrs' fund contribution	With the monthly tax or insurance run, per the fund's collection rules	Law 16/2018	0.05% of gross pay, deducted from the employee.
Register new joiners with NOSI	At the start of employment	Law 148/2019	Form 1 (joining); Form 6 on leaving. Late notification can be fined.

The two 15-day deadlines fall on the same day, so most payroll teams close the month, generate the tax and insurance files, and pay both in the first week of the next month.

Quarterly

Quarter	Declaration	Filing window	Legal basis
Q1 (January–March)	Form 4 salary tax declaration	During April	Law 206/2020; ETA payroll system guides
Q2 (April–June)	Form 4	During July	Law 206/2020
Q3 (July–September)	Form 4	During October	Law 206/2020
Q4 (October–December)	Form 4	During January	Law 206/2020

Form 4 reports, for each employee, the gross pay, exemptions, insurance, taxable income and tax withheld for the three months. It is filed electronically through the ETA's unified payroll tax system; tax itself is not paid with the form, because it was already remitted monthly. The ETA has in some years announced the exact last day (for example, end of April for the first quarter), so treat "during the month after the quarter" as the window and confirm the closing date each quarter.

Annual

Task	Due	Legal basis	Notes
Annual salary tax settlement declaration	By 31 January of the following year	Law 206/2020; ETA announcements	Reconciles the tax withheld during the year with the tax actually due per employee; differences are settled with the January remittance. Filed on the ETA payroll system.
Apply new insurance wage limits	1 January	Law 148/2019	2026: EGP 2,700 minimum, EGP 16,700 maximum. Limits rise 15% each January until 2027, then follow inflation. Update the payroll system before the January run.
Statutory annual raise	On each employee's anniversary of hiring or of the last raise	Labour Law 14/2025; National Wages Council	At least 3% of the insurance wage, with a minimum of EGP 250 a month, for private-sector employees.
Reset annual leave balances	Start of each leave year (usually the hire anniversary or 1 January, per company policy)	Labour Law 14/2025	15 days in year one (after 6 months), 21 from year two, 30 after ten years' service or at age 50, 45 for persons with disabilities. Unused leave is settled under the law's rules; it does not simply vanish.
Check the minimum wage	1 March (date of the last change)	National Wages Council decision, February 2025	Private-sector minimum EGP 7,000 a month since 1 March 2025; no further increase decided as of October 2026.
Review the tax rules	1 January or when a new law is issued	Law 91/2005 as amended	Brackets and the EGP 20,000 exemption have applied unchanged since 1 March 2024.
Issue annual tax statements to employees	After the annual settlement	Law 91/2005	Employees who had more than one employer file their own return by 31 March; they need the statement.

The year at a glance

Month	What is due
January	Monthly tax and insurance for December (by 15th); Form 4 for Q4; annual salary tax settlement (by 31st); new insurance limits apply from 1st.
February	Monthly tax and insurance for January (by 15th), computed on the new limits.
March	Monthly for February; minimum wage anniversary; employees with multiple employers file by 31st.
April	Monthly for March; Form 4 for Q1.
May	Monthly for April.
June	Monthly for May.
July	Monthly for June; Form 4 for Q2.
August	Monthly for July.
September	Monthly for August; Labour Law 14/2025 anniversary (in force 1 September 2025).
October	Monthly for September; Form 4 for Q3.
November	Monthly for October.
December	Monthly for November; prepare year-end reconciliation and the January limit change.

Plus, every month: the 3% raise for employees whose anniversary falls that month, and NOSI notifications for anyone joining or leaving.

A worked example: one employee through January

Try it in the calculator

SalaryEG applies the 2026 limits and brackets automatically; the deadlines above still need a diary.

Common mistakes

• Running January on December's limits. The cap moves on 1 January. If the system is updated late, January insurance is under-paid and the correction attracts an additional amount.
• Treating Form 4 as a payment. It is a declaration; the tax was due monthly. Filing Form 4 on time does not cure a late monthly payment.
• Missing the annual settlement because "the quarterly forms cover it". They do not; the January settlement is a separate filing.
• Giving the 3% raise once a year for everyone on 1 January. The law counts from each employee's anniversary of hiring or of the last raise.
• Paying the raise on the basic wage. It is calculated on the insurance wage, with the EGP 250 floor.
• Letting leave balances lapse silently. Settle or pay out unused leave according to the law's rules and keep the record.

FAQ

What happens if the 15th falls on a weekend?

In practice the ETA and NOSI accept payment on the next working day, but the safe course is to pay before the weekend.

Do I file Form 4 if nothing changed this quarter?

Yes. The form is due every quarter for every employer with employees, even if headcount and figures are unchanged.

Is the annual settlement the same as the employee's own tax return?

No. The employer files the settlement for all employees by 31 January. An employee who earned salary from more than one employer files a personal return by 31 March.

When exactly do the 2027 insurance limits apply?

From 1 January 2027, 15% above the 2026 figures. NOSI confirms the exact rounded amounts each year.

Sources

• Income Tax Law 91/2005 and its executive regulations (withholding and monthly remittance of salary tax).
• Unified Tax Procedures Law 206/2020 (quarterly salary tax declarations and the annual settlement; penalties), as amended by Law 7/2025.
• Ministry of Finance Decree 1440/2020 (electronic filing of Form 4 and the annual reconciliation through the ETA portal), summarised by PwC: pwc.com — Egypt issuance of Ministerial Decree 1440/2020.
• Egyptian Tax Authority, unified payroll tax system guides: UPTCP Quarterly Payroll Form Submission Guide and payroll system FAQs.
• ETA announcement of the 31 January deadline for annual salary settlement declarations, reported by Bloomberg Tax: news.bloombergtax.com and Akhbar El Yom: akhbarelyom.com.
• KPMG Egypt, business taxation (monthly remittance within 15 days): kpmg.com/eg; Andersen Egypt, salary tax declarations: eg.andersen.com.
• Social Insurance and Pensions Law 148/2019 and Prime Ministerial Decree 2437/2021 (executive regulations); NOSI, nosi.gov.eg.
• Labour Law 14/2025 (leave, annual raise), summarised by EY: ey.com — Egypt enacts new labor law and Clyde & Co: clydeco.com.
• National Wages Council decision of February 2025 (minimum wage EGP 7,000 from 1 March 2025; 3% annual raise, minimum EGP 250), reported by Enterprise: enterpriseam.com.