Egyptian payroll glossary: 50 tax, insurance and labour terms in English and Arabic

Egyptian payroll mixes three vocabularies: the tax law's (taxable income, personal exemption, brackets), the social insurance law's (insurable wage, contribution, NOSI) and the labour law's (basic wage, overtime, notice). Most of it circulates in Arabic on payslips and official forms, and in English in HR systems and offer letters. This glossary gives the 50 terms a payroll specialist meets most often, with the Arabic term used in Egypt and a plain explanation of what each one means in 2026.

How to use this glossary

Terms are grouped in four tables: salary tax, social insurance and funds, labour law, and the payroll sheet itself. Where a figure is quoted it is the 2026 value under the rules currently in force. For how the terms combine into a calculation, see the worked examples guide; for the dates, see the payroll calendar.

Salary tax terms

English term	Arabic term	Plain meaning
Salary tax (tax on salaries and the like)	ضريبة المرتبات / ضريبة كسب العمل	The income tax employees pay on employment income. The employer withholds it every month and remits it to the Tax Authority.
Egyptian Tax Authority (ETA)	مصلحة الضرائب المصرية	The government body that collects salary tax and receives the quarterly and annual declarations.
Gross salary	إجمالي الراتب / الأجر الإجمالي	Everything the employee earns before any deduction: basic wage plus allowances, overtime and bonuses.
Taxable income	الدخل الخاضع للضريبة / الوعاء الضريبي	Annual gross pay minus the employee's social insurance and the personal exemption, rounded down to the nearest EGP 10. Tax is calculated on this figure.
Personal exemption	الإعفاء الشخصي	A fixed EGP 20,000 a year deducted from everyone's income before tax.
Tax bracket / band	الشريحة الضريبية	A slice of annual taxable income taxed at one rate: 0%, 10%, 15%, 20%, 22.5%, 25% or 27.5%.
Progressive tax	ضريبة تصاعدية	A system where higher slices of income are taxed at higher rates; each band applies only to the income inside it.
Tier (income level)	المستوى / فئة الدخل	In Egypt the lower bands fall away as annual taxable income passes EGP 600,000, 700,000, 800,000, 900,000 and 1,200,000. Each level is a tier.
Marginal rate	المعدل الحدي	The rate charged on the next pound of income.
Effective tax rate	المعدل الفعلي للضريبة	Total tax divided by total gross pay; always lower than the top marginal rate.
Withholding (deduction at source)	الخصم من المنبع / الاستقطاع	The employer deducting tax from the salary before paying it, and paying it to the authority on the employee's behalf.
Monthly tax remittance	توريد الضريبة الشهري	Paying the withheld tax to the ETA, within 15 days after the end of the month.
Form 4 (quarterly salary tax declaration)	نموذج 4 (الإقرار الربع سنوي لضريبة المرتبات)	The return the employer files in January, April, July and October listing employees, pay and tax withheld for the quarter.
Annual settlement (reconciliation)	التسوية السنوية لضريبة المرتبات	The January filing that compares the tax withheld during the year with the tax actually due per employee and corrects the difference.
Exempt income	الدخل المعفى	Pay that is excluded from the tax base by law, such as the employee's social insurance contribution.
In-kind benefit	المزايا العينية	Non-cash benefits (car, housing, meals) valued and added to taxable income under the tax law's rules.
Delay charge (late payment interest)	مقابل التأخير	The additional amount charged by the ETA when tax is paid after the deadline.

Social insurance and funds terms

English term	Arabic term	Plain meaning
Social insurance	التأمينات الاجتماعية	The state pension, disability, work-injury and unemployment scheme under Law 148/2019.
NOSI (National Organisation for Social Insurance)	الهيئة القومية للتأمين الاجتماعي	The authority that registers employees, collects contributions and pays pensions.
Insurable wage (contribution wage)	الأجر التأميني / أجر الاشتراك	The wage on which contributions are calculated: basic plus variable components, bounded by a legal minimum and maximum (EGP 2,700–16,700 a month in 2026).
Insurance minimum / maximum	الحد الأدنى / الحد الأقصى للأجر التأميني	The floor and ceiling of the insurable wage. They rise 15% every January until 2027.
Employee contribution	حصة العامل	11% of the insurable wage, deducted from the salary.
Employer contribution	حصة صاحب العمل	18.75% of the insurable wage, paid by the employer on top of the salary.
Emergency Fund	صندوق الطوارئ	A 1% employer contribution on the insurable wage under Law 156/2002, used to support workers in firms in difficulty.
Martyrs' and Victims' Fund	صندوق تكريم الشهداء والضحايا	A 0.05% deduction from gross pay under Law 16/2018, borne by the employee.
Insurance number	الرقم التأميني	The employee's lifetime identifier with NOSI.
Form 1 (joining) / Form 6 (leaving)	نموذج 1 (التحاق) / نموذج 6 (انتهاء خدمة)	The NOSI notifications filed when an employee starts or leaves.
Pension	المعاش	The monthly amount NOSI pays after retirement, based on contribution years and insurable wage.
Contribution period	مدة الاشتراك	The months of contributions credited to the employee; it determines pension eligibility.
Insured employee	المؤمَّن عليه	An employee registered with NOSI and for whom contributions are paid.

Labour law terms

English term	Arabic term	Plain meaning
Basic wage	الأجر الأساسي	The fixed salary stated in the contract, before allowances and variable pay.
Allowances	البدلات	Regular additions to the basic wage (transport, housing, nature of work). In common practice they total 30% of basic.
Comprehensive wage	الأجر الشامل	The labour law's broad definition of wage: basic plus all regular additions. Used for end-of-service and compensation.
Minimum wage	الحد الأدنى للأجور	The lowest lawful monthly pay. Private sector: EGP 7,000 since 1 March 2025.
Annual raise (periodic increment)	العلاوة الدورية السنوية	The statutory yearly increase of at least 3% of the insurance wage, minimum EGP 250 a month, on the employee's anniversary.
Overtime	العمل الإضافي / الأوفر تايم	Hours beyond the normal working time, paid at +35% by day and +70% at night.
Working hours	ساعات العمل	A maximum of 8 hours a day and 48 a week under Labour Law 14/2025.
Annual leave	الإجازة السنوية	Paid leave: 15 days in the first year, 21 from the second, 30 after ten years or at age 50, 45 for persons with disabilities.
Sick leave	الإجازة المرضية	Paid leave for illness, certified by the medical authority, at the rates set by the law.
Maternity leave	إجازة الوضع	Four months of paid leave, up to three times during service.
Probation period	فترة الاختبار	An initial period, up to three months, during which either party can end the contract more easily.
Notice period	فترة الإخطار / مهلة الإخطار	The warning that must be given before ending an indefinite contract; three months under the new law.
End-of-service gratuity	مكافأة نهاية الخدمة	A lump sum some employers pay when employment ends; the law sets it in specific cases only.
Resignation	الاستقالة	The employee's written decision to end the contract.
Termination	إنهاء الخدمة / الفصل	The employer ending the contract, lawfully or otherwise; unlawful dismissal gives rise to compensation.

Payroll sheet terms

English term	Arabic term	Plain meaning
Payroll (sheet)	كشف المرتبات / مسير الرواتب	The monthly schedule listing every employee's gross pay, deductions and net.
Payslip	قسيمة الراتب / مفردات المرتب	The statement given to the employee showing how the net was calculated.
Net salary (take-home)	صافي الراتب	Gross minus social insurance, tax, the martyrs' fund and any other deductions: what reaches the bank.
Statutory deductions	الاستقطاعات القانونية	The deductions required by law: employee insurance, salary tax and the martyrs' fund.
Other deductions	استقطاعات أخرى	Voluntary or contractual deductions: loans, advances, absence, union fees.
Employer cost (cost to company)	تكلفة صاحب العمل / التكلفة الكلية	Gross plus employer insurance and the Emergency Fund: what the employee really costs.
Net to gross (grossing up)	تحويل الصافي إلى إجمالي	Finding the gross that pays an agreed net; done by iteration because tax is progressive.
Variable pay	الأجر المتغير	Pay that changes month to month: commission, bonuses, overtime.
Bonus	المكافأة / الحافز	A discretionary or performance payment; taxable, and insurable within the limits.
Advance	السلفة	Money paid before payday and deducted from the next salary.
Pay period	فترة الأجر	The period a payroll run covers, normally the calendar month in Egypt.
Cut-off date	تاريخ الإقفال	The last day whose changes (joiners, leavers, overtime) are included in the current payroll.

1. Gross salary
2. − Employee social insurance (11% of insurable wage)
3. − Personal exemption (20,000 ÷ 12)
4. = Taxable income (rounded down to EGP 10 a year)
5. × Brackets → salary tax
6. − Tax − Martyrs' Fund 0.05% − other deductions
7. = Net pay

A payslip, term by term

Try it in the calculator

SalaryEG labels every line of its result with these terms in both languages.

Common mistakes with the terms

• "Basic" and "gross" used interchangeably. The insurable wage and the 3% raise rely on specific definitions; a contract that says "salary" without saying which one invites disputes.
• "Net" without a definition. Say which deductions are included.
• Translating "exemption" as "allowance". الإعفاء الشخصي is the tax-free EGP 20,000; البدلات are the pay components. Different things.
• Calling the employer's 18.75% a "deduction". It is a cost on top of the salary, not taken from it.
• Confusing Form 4 (tax) with Form 1 and Form 6 (insurance). Different authorities, different purposes.

FAQ

Is "ضريبة كسب العمل" the same as "ضريبة المرتبات"?

Yes. Both refer to the salary tax under Law 91/2005. The law's own heading is "tax on salaries and the like"; payroll people say كسب العمل.

What is the difference between the insurable wage and the comprehensive wage?

The insurable wage is the social insurance base and is capped; the comprehensive wage is the labour law's definition used for compensation and gratuity, with no cap.

What does "CTC" mean in Egyptian offers?

Cost to company, the employer cost: gross plus employer contributions. Candidates usually mean gross or net when they quote a figure, so confirm.

Which figure goes on the NOSI form?

The insurable wage: basic plus variable components within the limits, not the net and not necessarily the full gross.

Sources

• Income Tax Law 91/2005 as amended by Law 30/2023 and Law 7/2024; Unified Tax Procedures Law 206/2020; Egyptian Tax Authority, eta.gov.eg.
• Social Insurance and Pensions Law 148/2019 and Decree 2437/2021; NOSI, nosi.gov.eg.
• Labour Law 14/2025 (in force 1 September 2025), summarised by EY: ey.com.
• Law 156/2002 (Emergency Fund); Law 16/2018 (Martyrs' and Victims' Fund).
• National Wages Council decision of February 2025 (minimum wage EGP 7,000; 3% annual raise).
• PwC Tax Summaries, Egypt: taxsummaries.pwc.com/egypt/individual/taxes-on-personal-income.