The Martyrs Fund contribution is a monthly deduction of 0.05% of salary, or EGP 5 for every EGP 10,000, borne by the employee. It was imposed by item 1 of Article 8 of the law establishing the fund, issued by Law No. 16 of 2018, as replaced by Law No. 4 of 2021, and the employer pays the salary after deducting it.
Step by step
- 1
Who it applies to
Employees of public bodies, public sector authorities and companies and public business sector companies, and employees of private legal entities covered by the Labor Law.
- 2
Who is excluded
Irregular and daily-paid workers, under the same item.
- 3
Calculate the amount
Multiply the monthly gross salary by 0.05%, so a salary of EGP 12,000 has EGP 6 deducted. The deduction is not tied to the insurable wage limits.
- 4
Deduct it before payment
The employer pays the salary after deducting the contribution, and the Ministry of Finance collects it and transfers it to the fund's account.
- 5
Show it on the payslip
Give it its own line on the payslip, so the employee does not confuse it with tax or social insurance.
A common mistake is calculating it on the insurable wage up to its maximum. The contribution applies to the whole gross salary, and it shows as a deduction from the employee's pay, not as part of the employer's insurance share.
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