Under Social Insurance Law 148 of 2019, contributions are calculated on the monthly insurable wage, which ranges from EGP 2,700 to EGP 16,700 in 2026: the employee pays 11%, deducted from salary, and the employer pays 18.75% on top of salary.
Step by step
- 1
Employee share of 11%
9% for old age, disability and death, 1% for the lump-sum benefit scheme and 1% for sickness insurance.
- 2
Employer share of 18.75%
12% for old age, disability and death, 1% for the lump-sum benefit scheme, 1.5% for work injury, 3.25% for sickness insurance and 1% for unemployment insurance.
- 3
Apply the minimum and maximum
If the wage is below the minimum, contributions are calculated on the minimum, and if it is above the maximum, they are calculated on the maximum.
- 4
Work out the full cost
The cost of an employee to the company is the gross salary plus the employer share, and this is the figure that goes into the budget.
The minimum and maximum insurable wage change every year, so check them each January before you run that month's payroll.
Employee cost and net salary template for Egypt 2026
Social insurance, income tax, the Martyrs Fund, net salary and the full cost to the company for each employee, under the rules in force in October 2026.
Download the template free- social insurance percentage for employee and employer in egypt
- egypt social insurance calculation 2026