Calculation methodology

Exactly how SalaryEG calculates every figure, so you can check it against your own payroll.

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

1. The insurable wage

The insurable wage is the basic wage plus insurable additions, bounded between EGP 2,700 and 16,700 a month in 2026. With the allowances option at N%, the gross is treated as basic + N% allowances, so insurable = gross ÷ (1 + N/100).

2. Social insurance

Employee 11% and employer 18.75% of the insurable wage (Law 148/2019), plus the 1% employer Emergency Fund on the insurable wage (Law 156/2002). An uninsured employee has no insurance and no Emergency Fund.

3. Salary tax

Annual taxable income = (basic + taxable additions) × 12 − employee insurance × 12 − the EGP 20,000 personal exemption, rounded down to EGP 10. The progressive bands of Law 91/2005 as amended by Laws 30/2023 and 7/2024 apply; above EGP 600,000 the lower bands fall away until 27.5% applies to the whole income above EGP 1,200,000. Monthly tax = annual ÷ 12.

Bands for taxable income up to EGP 600,000 a year, after the EGP 20,000 personal exemption.

Each row is an annual income range; the coloured cells are the bands that still apply to it.

4. Martyrs' Fund and net pay

0.05% of gross pay is deducted for the fund (Law 16/2018). Net = gross − employee insurance − tax − Martyrs' Fund − other deductions. Employer cost = gross + employer insurance + Emergency Fund.

5. Net to gross

The engine bisects to find the gross that yields the requested net. At tier boundaries net dips slightly as gross rises, so no gross may give the net to the piastre; the closest net is then shown with a note.

Example matched to a real payroll sheet

Gross salary	18,874.33
Insurable wage (÷ 1.30)	14,518.72
Employee social insurance (11%)	1,597.06
Salary tax	2,267.83
Martyrs' Fund (0.05%)	9.44
Net pay	15,000.00
Employer social insurance (18.75%)	2,722.26
Total cost to employer	21,741.78

Rule versions

2025: insurable wage 2,300–14,500, exemption 20,000
2026: insurable wage 2,700–16,700, exemption 20,000

General information, not legal or tax advice. Rules change; check the official sources and your adviser for your situation. Payroll Guides.