How is social insurance calculated in Egypt 2026?

In Egypt 2026, social insurance is calculated at 11% from the employee and 18.75% from the employer on the insurable wage, which is capped at EGP 16,700 per month (minimum EGP 2,700). Housing, transport, and meals allowances are excluded from the insurable base if their total does not exceed 30% of the gross salary.

What is the income tax rate in Egypt 2026?

Egypt uses progressive income tax brackets effective February 2026 (Law 7/2024): 0% up to EGP 40,000, 10% from 40,001–55,000, 15% from 55,001–70,000, 20% from 70,001–200,000, 22.5% from 200,001–400,000, 25% from 400,001–1,200,000, and 27.5% above EGP 1,200,000 annually.

What is the personal tax exemption in Egypt?

The annual personal tax exemption in Egypt is EGP 20,000 for all employees. Persons with disabilities receive an exemption of EGP 30,000 per year, as per Law 7/2024 effective February 2026.

What is the Emergency Relief Fund in Egypt payroll?

The Emergency Relief Fund is an employer-only cost of 1% of the basic salary, with the base capped between EGP 440 and EGP 2,720 per month, resulting in a maximum of EGP 27.20 per employee per month. It is NOT deducted from the employee salary.

كيف يتم حساب التأمين الاجتماعي في مصر 2026؟

يُحسب التأمين الاجتماعي في مصر 2026 بنسبة 11% من الموظف و18.75% من صاحب العمل على وعاء التأمين، الذي يُحدد بحد أقصى 16,700 جنيه وحد أدنى 2,700 جنيه شهرياً. بدلات السكن والمواصلات والوجبات تُستبعد من الوعاء إذا كان مجموعها لا يتجاوز 30% من الراتب الإجمالي.

Updated January 2026 · Law 148/2019

Egyptian Social Insurance 2026

Complete guide to social insurance contributions, caps, mandatory funds, and the 30% exclusion rule — effective January 2026.

Contribution Rates

Employee Contribution

11%

of insurable wage · deducted from salary

Employer Contribution

18.75%

of insurable wage · paid by company only

Insurable Wage Caps (2026)

	Monthly Amount	Annual Amount
Minimum insurable wage	EGP 2,700	EGP 32,400
Maximum insurable wage	EGP 16,700	EGP 200,400
Max employee contribution	EGP 1,837	EGP 22,044
Max employer contribution	EGP 3,131.25	EGP 37,575

Caps increase by 15% annually per Circular 1/2020, continuing through 2028.

The 30% SI Exclusion Rule

Which allowances are excluded from the SI base?

✓ Excludable (if within 30%)

• Housing allowance
• Transport allowance
• Meals allowance
• Travel allowance

✗ Always insurable

• Mobile/phone allowance (cash)
• Car allowance (cash)
• Other cash allowances
• Basic salary

Rule: Total excluded allowances ≤ 30% of gross salary

If the total of excluded allowances exceeds 30% of gross salary, the excess amount becomes part of the insurable wage base.

Commercial Register Managers

Managers and owners registered in the Commercial Register are subject to a flat rate of 21% of the maximum insurable wage (EGP 16,700), paid entirely by the company.

Monthly flat contribution: EGP 3,507 — the employee pays nothing.

Mandatory Funds

Martyrs & Victims Fund (Law 4/2021)

Employee

Rate: 0.05% of gross salary

Cap: No cap

Deducted from employee monthly

Emergency Aid Fund

Employer only

Rate: 1% of basic salary

Cap: Base capped EGP 440–2,720 → max EGP 27.20/month

Not deducted from employee

Training Fund (Law 14/2025)

Employer only (30+ employees)

Rate: 0.25% of min. insurance wage

Cap: Annual EGP 10–30 per employee

Not deducted from employee

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