Egypt social insurance rates 2026: the 11% and 18.75% contributions explained

In 2026 an employee in Egypt's private sector pays 11% of their insurable wage into social insurance and the employer pays 18.75%, a combined 29.75%. Both percentages apply to the insurable wage, which from 1 January 2026 is capped between EGP 2,700 and EGP 16,700 a month. The employer also pays 1% to the Emergency Fund, and 0.05% of gross pay is deducted from the employee for the Martyrs' and Victims' Fund.

How the contributions work

Law 148/2019, the unified Social Insurance and Pensions Law, has applied since 1 January 2020. It replaced the old split between a "basic wage" and a "variable wage" with a single insurable wage (the law calls it "أجر الاشتراك", the contribution wage). Every month the employer:

1. Works out each employee's insurable wage, within the minimum and maximum set by the National Organization for Social Insurance (NOSI).
2. Deducts the employee's 11% from the salary.
3. Adds its own 18.75% and pays the total to NOSI.

The employer is responsible for the whole payment, including the employee's share. It cannot pass any part of its own share on to the employee.

What each share funds

The 11% and 18.75% are totals. Law 148/2019 builds them from separate branches, each with its own rate:

Branch	Employee	Employer	Total
Old age, disability and death (pension)	9%	12%	21%
End-of-service reward system (Article 20)	1%	1%	2%
Sickness	1%	3.25%	4.25%
Work injury	–	1.5%	1.5%
Unemployment	–	1%	1%
Total	11%	18.75%	29.75%

The pension branch is by far the largest. The law schedules an increase of 1 percentage point in the pension contribution every seven years from the start of the law, split equally between employer and employee, until the pension branch reaches 26%. Several Egyptian payroll advisers read this as the first step applying from 1 January 2027 (employee 11.5%, employer 19.25%). SalaryEG will update its rates when NOSI confirms the figure.

The insurable wage limits for 2026

Contributions are calculated on the insurable wage, not on the full salary. NOSI sets a floor and a ceiling and raises both every January. Under the executive regulations the limits rise by 15% a year (rounded up to the nearest EGP 100) for the first seven years of the law, up to 2027, and then in line with inflation.

	2025	From 1 January 2026	Change
Minimum insurable wage	EGP 2,300	EGP 2,700	+EGP 400
Maximum insurable wage	EGP 14,500	EGP 16,700	+EGP 2,200
Employee share at the maximum (11%)	EGP 1,595	EGP 1,837	+EGP 242
Employer share at the maximum (18.75%)	EGP 2,718.75	EGP 3,131.25	+EGP 412.50
Combined at the maximum	EGP 4,313.75	EGP 4,968.25	+EGP 654.50

Two consequences for payroll:

• An employee earning below EGP 2,700 is still insured on EGP 2,700. The contributions are calculated on the minimum, not the actual pay.
• An employee earning above EGP 16,700 is insured on EGP 16,700. Anything above the ceiling carries no social insurance, so the effective rate falls as salaries rise.

NOSI announced the 2026 limits on 30 November 2025, and employers with more than 100 insured employees were asked to submit the January 2026 wage-adjustment forms early in the year.

Worked example: EGP 12,000 gross, fully insured

Try it in the calculator

Common mistakes

• Applying 11% to the whole salary when it exceeds the ceiling. From January 2026 the base is capped at EGP 16,700. Over-deducting is as much an error as under-deducting.
• Forgetting the January update. The limits change on 1 January every year. Payroll run on the old EGP 14,500 ceiling in 2026 under-pays NOSI by up to EGP 654.50 per employee per month.
• Insuring below the minimum. A part-timer paid EGP 2,000 is still insured on EGP 2,700.
• Treating the Emergency Fund 1% as part of the 18.75%. It is a separate payment under a separate law (Law 156/2002). See the guide on the Emergency and Martyrs' Funds.
• Deducting the employer's share from the employee. Article 168 of Law 148/2019 punishes charging employees any insurance cost the law does not place on them, and the court orders the amount refunded.

FAQ

Is the 11% deducted before or after tax?

Before. The employee's social insurance contribution is deducted from gross pay first, and the salary tax is then calculated on what is left (after the EGP 20,000 personal exemption). That is why a higher insurable wage slightly reduces the tax bill.

Does the 18.75% appear on the payslip?

Usually not. It is an employer cost on top of the salary, not a deduction. Many employers show it on a separate "total cost" line for transparency, but the employee's net is unaffected.

What happens to the rates in 2027?

The pension branch is due to rise by 1 percentage point (0.5% each side), which would make the totals 11.5% and 19.25%, and the wage limits are expected to rise another 15% to roughly EGP 3,100–3,200 and EGP 19,200–19,300. Wait for NOSI's official announcement, usually published in late November or December, before changing payroll settings.

Do foreign employees pay social insurance?

Foreign nationals working in Egypt are covered only when a reciprocal agreement exists between Egypt and their home country, or when they choose to join. Check the individual case with NOSI.

Does a salary paid in foreign currency count?

Yes. The insurable wage is the Egyptian-pound equivalent of the cash pay received for the main job, subject to the same limits.

Sources

• Law 148/2019 on Social Insurance and Pensions, Official Gazette, 19 August 2019 (Articles 1, 19, 20, 121 and 164–168); full text at ar.wikisource.org.
• Prime Minister's Decree 2437/2021 issuing the executive regulations of Law 148/2019.
• NOSI announcement of the 2026 insurable wage limits, 30 November 2025, reported by Zawya and Al-Ahram Gate.
• International Social Security Association, Egypt country profile (branch-by-branch rates): issa.int.
• Andersen Egypt, "Social Insurance in Egypt": eg.andersen.com.
• PwC Worldwide Tax Summaries, Egypt, Other taxes: taxsummaries.pwc.com.