--- title: "Egypt" id: "11766" type: "global-payroll" slug: "egypt" published_at: "2025-08-05T06:27:36+00:00" modified_at: "2026-10-13T12:30:05+00:00" url: "https://topsourceworldwide.com/global-payroll/egypt/" markdown_url: "https://topsourceworldwide.com/global-payroll/egypt.md" taxonomy_continent: - "Africa" --- # Payroll Services in Egypt Fully managed payroll in Egypt: salary tax under Law No. 7 of 2024, NOSI social insurance and the new Labour Law, with a named specialist a phone call away. [Get in touch](https://topsourceworldwide.com/contact-us/) TopSource rated 5/5 by our customers - - - - - [Read reviews](#testimonials) ## What a payroll company in Egypt handles for you Payroll in Cairo and across Egypt runs on three sets of rules: salary tax under the Income Tax Law, social insurance under Law No. 148 of 2019 and, since 1 September 2025, the new Labour Law No. 14 of 2025. Every January the insurable wage limits rise and employers update their salary records. ### Salary tax from 0% to 27.5% Salary tax is withheld every month on progressive bands from 0% to 27.5%, after a personal exemption of EGP 20,000 a year, and paid to the Egyptian Tax Authority within 15 days of the following month. ### Social insurance at 18.75% and 11% Employers pay 18.75% and employees 11% of the insurable wage to the National Organization for Social Insurance (NOSI), between EGP 2,700 and EGP 16,700 a month in 2026. ### Contributions due monthly Social insurance for each month falls due on the first day of the following month. Paid within 15 days there is no surcharge; after that, NOSI adds a monthly surcharge on the amount overdue. ### The new Labour Law Labour Law No. 14 of 2025, in force since 1 September 2025, sets an annual raise of at least 3% of the insurable wage, four months of maternity leave and written contracts in Arabic. ### Minimum wage of EGP 7,000 The private-sector minimum wage set by the National Wages Council is EGP 7,000 a month, in force since 1 March 2025. ## Our Partners Globally ## Calculate Your Employee Costs in Egypt Enter a gross annual salary to see the employer’s social insurance cost in Egypt for 2026: 18.75% of the insurable wage, up to EGP 16,700 a month. ##### Employment Cost Calculator *Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us/) ##### Egypt Annually Monthly | | British Pound | Egypt | | --- | --- | --- | | Base Salary (per month) | | | | Employer Contributions | | | | Total Cost (Annual) | | | | Total Cost (Monthly) | | | Employer of Record services in [Learn more](#) Payroll Outsourcing in [Learn more](#) ## Know your Egypt hiring costs before you commit Tell us the role, the city and the salary. We’ll send back the full employer cost, social insurance and net pay within one business day. [Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/) > “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.” Director of Research Operations, > “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.” Chief Human Resources Officer, > “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.” Senior Manager, Human Resources , ## Employer Costs in Egypt Explained Employers in Egypt pay 18.75% of the insurable wage in social insurance. Because the insurable wage is capped at EGP 16,700 a month in 2026, the cost falls as a share of higher salaries: about 10.4% on EGP 30,000 a month. Here’s the breakdown. #### Social insurance under Law No. 148 of 2019 Private-sector employees are insured with the National Organization for Social Insurance (NOSI). The employer pays 18.75% and the employee 11% of the insurable wage, which is the actual wage within a minimum of EGP 2,700 and a maximum of EGP 16,700 a month in 2026. NOSI raises both limits every January: in 2026 they rose from EGP 2,300 and EGP 14,500. Most of the contribution funds old-age, disability and death insurance, at 12% for the employer and 9% for the employee. Article 19 of the law raises that rate by one point every seven years from the law’s start in January 2020, shared equally, so from January 2027 the totals are due to rise to 19.25% for the employer and 11.5% for the employee. #### Paying contributions to NOSI Contributions for each month fall due on the first day of the following month, with the employee’s share deducted from pay. Paid within 15 days of that date, no surcharge applies; after that, NOSI adds a monthly surcharge equal to the average Treasury bill and bond yield of the previous month plus 2%. Wage changes are reported to NOSI on Form 2, which private-sector employers file every January when the new limits and annual raises take effect. #### Salary tax under Law No. 7 of 2024 Salary tax is withheld every month on annual taxable pay, after the employee’s social insurance contributions and a personal exemption of EGP 20,000 a year. Law No. 7 of 2024, in force for salaries since March 2024, set bands of 0% up to EGP 40,000, then 10%, 15%, 20%, 22.5% and 25%, and 27.5% above EGP 1.2 million. Higher earners lose the lower bands step by step: above EGP 600,000 of taxable income the 0% band no longer applies, and above EGP 1.2 million all income up to that level is taxed at 25%. Employers pay the tax withheld to the Egyptian Tax Authority within 15 days of the following month and file quarterly statements and an annual reconciliation. #### What an Egypt employee actually costs For an employee on EGP 30,000 a month, the insurable wage is capped at EGP 16,700. The employer pays EGP 3,131.25 in social insurance, for a monthly cost of EGP 33,131.25, 10.4% on top of pay. The employee pays EGP 1,837 in social insurance, about EGP 4,690.73 in salary tax and EGP 15 to the Martyrs’ Fund, and takes home about EGP 23,457.27 a month. #### Labour Law No. 14 of 2025 The new Labour Law replaced Law No. 12 of 2003 on 1 September 2025. It sets an annual periodic raise of at least 3% of the insurable wage, four months of paid maternity leave from the first day of service, up to three times, and annual leave of 15 working days in the first year, 21 days after that and 30 days after ten years of service. Contracts must be in writing and in Arabic, and foreign employees need a work permit before they start. Employers also keep a statement of their employees and salaries with the labour authorities, updated every January. ## Egypt payroll contributions and rates, 2026 | Item | Employer | Employee | Applies to | | --- | --- | --- | --- | | Social insurance (NOSI) | 18.75% | 11% | Insurable wage of EGP 2,700 to 16,700 a month | | Of which old-age, disability and death | 12% | 9% | Rises one point every seven years, shared equally | | Martyrs’ Fund | — | 0.05% | Gross salary | | Salary tax | — | 0% to 27.5% | Annual taxable pay after a EGP 20,000 exemption | | Salary tax payment | Within 15 days | — | Of the following month, to the Egyptian Tax Authority | | Social insurance payment | 1st of next month | — | No surcharge if paid within 15 days | | Annual raise | At least 3% | — | Of the insurable wage, under Labour Law No. 14 of 2025 | | Minimum wage | EGP 7,000 | — | A month in the private sector, since 1 March 2025 | ### Salary tax bands in Egypt | Annual taxable income | Rate | | --- | --- | | Up to EGP 40,000 | 0% | | EGP 40,000 to 55,000 | 10% | | EGP 55,000 to 70,000 | 15% | | EGP 70,000 to 200,000 | 20% | | EGP 200,000 to 400,000 | 22.5% | | EGP 400,000 to 1,200,000 | 25% | | Above EGP 1,200,000 | 27.5% | ### Gross to net and employer cost in Egypt, monthly | Monthly gross salary | Employee social insurance | Salary tax | Net pay | Employer social insurance | Total monthly cost | | --- | --- | --- | --- | --- | --- | | EGP 10,000 | EGP 1,100 | EGP 592.50 | EGP 8,302.50 | EGP 1,875 | EGP 11,875 | | EGP 30,000 | EGP 1,837 | EGP 4,690.73 | EGP 23,457.27 | EGP 3,131.25 | EGP 33,131.25 | | EGP 60,000 | EGP 1,837 | EGP 12,353.13 | EGP 45,779.88 | EGP 3,131.25 | EGP 63,131.25 | The bands apply in full to taxable income up to EGP 600,000; above that the lower bands are lost step by step, as in the EGP 60,000 example. The gross-to-net table assumes an employee with no other income, salary tax spread evenly over 12 months and the 0.05% Martyrs’ Fund deduction. These are TopSource calculations from the verified rates. Rates and thresholds shown were verified on 12 October 2026 against the Income Tax Law (Law No. 91 of 2005) as amended by Law No. 7 of 2024, the Social Insurance and Pensions Law (Law No. 148 of 2019), the National Organization for Social Insurance’s announcement of the 2026 insurable wage limits and Labour Law No. 14 of 2025. This page is general information, not tax or legal advice. [Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/) ## How our Egypt payroll service works 1. Map your setup We confirm your commercial registration, tax card and NOSI employer number, and the contract terms that set pay, allowances, leave and notice for each employee. 2. Migrate or onboard New hires are registered with NOSI from their start date, foreign employees’ work permits are checked, and year-to-date pay, tax and leave balances are carried across. 3. Run and review Each month you receive a payroll report for approval before anything is paid: gross to net per employee and every tax and social insurance line, with variances explained. Nothing is paid until you approve it. 4. File and pay We pay salary tax to the Egyptian Tax Authority and social insurance to NOSI within the monthly deadlines, and file the quarterly statements and the annual reconciliation. 5. Stay current NOSI raises the insurable wage limits each January, the pension rate is due to rise in January 2027 and the National Wages Council reviews the private-sector minimum wage. We apply each change as it takes effect and re-verify the figures on this page. ## Why Choose TopSource for Global Payroll in Egypt TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option. We don’t hide fees or sneak price increases. We run Egypt payroll in-house and file under your own tax and NOSI registrations rather than a bureau’s, so the same team that pays your salaries answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, contributions and fees, and one live Portico view of Egypt beside every other country we run for you, across the Middle East, Africa and beyond. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified. [Global Payroll](https://topsourceworldwide.com/global-payroll/) [Get Started](https://topsourceworldwide.com/contact-us/) ## Other services Accelerating your growth in Egypt and beyond #### TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment. ### Global Employer of Record (EOR) services With our Global EOR services, you can hire talent in any country without establishing a legal entity. We handle employment contracts, payroll, benefits, and compliance on your behalf, enabling fast, risk-free global expansion. ### Actionable HR Advisory On demand access to our fractional and regional HR professionals who understand local laws, cultures, and best practices. Bespoke talent intelligence including salary, business and talent market benchmarking. ### Global entity management Our global entity management team helps you establish and maintain your corporate entities worldwide. We ensure full compliance with local laws and regulations, streamline administrative processes, and minimize risk — so you can focus on growing your business. ### Accounting We offer comprehensive accounting solutions tailored to meet your international needs. From bookkeeping and financial reporting to tax filings and audits, our services help you maintain transparency, accuracy, and compliance in every jurisdiction. ## Meet our experts for Egypt Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way. [Our People](https://topsourceworldwide.com/our-people/) ## Beyond a payroll service **A globalization accelerator** A payroll platform for your employees is just the beginning. We are constantly evaluating your entire organisation to identify compliance issues and ways to accelerate your global growth. - [Payroll platform](#) - [Audit](#) - [Intelligence](#) - [Advisory](#) ##### Payroll platform ###### Global payroll simplified Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity. ##### Audit ###### Eliminate barriers to growth Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals. ##### Intelligence ###### Build a data-driven talent strategy Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits. ##### Advisory ###### Expert guidance that turns complexity into clarity. Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion. ## Egypt payroll FAQs ### What are employer payroll contributions in Egypt in 2026? Employers pay 18.75% of the insurable wage to NOSI and employees pay 11%. The insurable wage is the actual wage within EGP 2,700 and EGP 16,700 a month, so the employer’s cost is at most EGP 3,131.25 a month per employee. ### How is salary tax calculated in Egypt? Tax is worked out on annual pay after the employee’s social insurance and a personal exemption of EGP 20,000, on bands from 0% up to EGP 40,000 to 27.5% above EGP 1.2 million, and withheld monthly. Above EGP 600,000 of taxable income the lower bands are lost step by step. ### What is the maximum insurable wage in Egypt in 2026? EGP 16,700 a month, and the minimum is EGP 2,700. NOSI raised both limits on 1 January 2026, from EGP 14,500 and EGP 2,300, and raises them again each January. ### When are salary tax and social insurance due in Egypt? Salary tax withheld is paid to the Egyptian Tax Authority within 15 days of the following month. Social insurance falls due on the first day of the following month, with no surcharge if paid within 15 days. ### How much does it cost to employ someone in Egypt? An employee on EGP 30,000 a month costs EGP 33,131.25 a month with social insurance, 10.4% on top of pay, and takes home about EGP 23,457. Tell us the role and salary and we’ll send the full cost within one business day. ### What is the minimum wage in Egypt? The private-sector minimum wage is EGP 7,000 a month, set by the National Wages Council from 1 March 2025. The minimum for government employees rose to EGP 8,000 in July 2026, but that increase has not been extended to private employers. ### What changed with Egypt’s new Labour Law? Labour Law No. 14 of 2025 took effect on 1 September 2025. It sets an annual raise of at least 3% of the insurable wage, four months of maternity leave from the first day of service, 15 to 30 days of annual leave by length of service and written contracts in Arabic. ### Will social insurance rates rise in 2027? Yes. Article 19 of Law No. 148 of 2019 raises the pension rate by one point every seven years from 2020, shared equally, so from January 2027 employers are due to pay 19.25% and employees 11.5%. ### What is the Martyrs’ Fund deduction? Employers deduct 0.05% of each employee’s gross salary every month for the Martyrs and Victims Fund, under Law No. 4 of 2021, and pay it over with the payroll. ### Can a foreign company run payroll in Egypt without an entity? Running payroll in Egypt means a registered company or branch with a tax card and a NOSI employer number. TopSource can run payroll for your Egyptian entity or employ your team through our Employer of Record service. [Couldn’t find what you were looking for?](/contact-us/) ## Looking at other markets too? We help organizations employ and pay teams in 164 countries. 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krone](https://topsourceworldwide.com/global-payroll/norway/) [Oman Capital: Muscat Currency: Rial](https://topsourceworldwide.com/global-payroll/oman/) [Pakistan Capital: Islamabad Currency: Pakistani Rupee](https://topsourceworldwide.com/global-payroll/pakistan/) [Panama Capital: Panama City Currency: Balboa (PAB) and United States dollar (USD)](https://topsourceworldwide.com/global-payroll/panama/) [Papua New Guinea Capital: Port Moresby Currency: Papua New Guinean Kina](https://topsourceworldwide.com/global-payroll/papua-new-guinea/) [Paraguay Capital: Asunción Currency: Paraguayan guaraní](https://topsourceworldwide.com/global-payroll/paraguay/) [Peru Capital: Lima Currency: Peruvian sol](https://topsourceworldwide.com/global-payroll/peru/) [Philippines Capital: Manila Currency: Peso](https://topsourceworldwide.com/global-payroll/philippines/) [Portugal Capital: Lisbon Currency: Euro](https://topsourceworldwide.com/global-payroll/portugal/) [Puerto Rico Capital: San Juan Currency: United States dollar](https://topsourceworldwide.com/global-payroll/puerto-rico/) [Qatar Capital: Doha Currency: Riyal](https://topsourceworldwide.com/global-payroll/qatar/) [Romania Capital: Bucharest Currency: Romanian Leu](https://topsourceworldwide.com/global-payroll/romania/) [Rwanda Capital: Kigali Currency: Rwandan franc](https://topsourceworldwide.com/global-payroll/rwanda/) [Saint Kitts & Nevis Capital: Basseterre Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-kitts-nevis/) [Saint Lucia Capital: Castries Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-lucia/) [Saint Maarten Capital: Philipsburg Currency: Caribbean guilder (Cg)](https://topsourceworldwide.com/global-payroll/st-maarten/) [Saint Vincent & the Grenadines Capital: Kingstown Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-vincent-the-grenadines/) [Saipan Capital: Capitol Hill Currency: U.S. Dollar](https://topsourceworldwide.com/global-payroll/saipan/) [San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/global-payroll/san-marino/) [Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/global-payroll/saudi-arabia/) [Senegal Capital: Dakar Currency: West African CFA franc](https://topsourceworldwide.com/global-payroll/senegal/) [Serbia Capital: Belgrade Currency: Serbian dinar](https://topsourceworldwide.com/global-payroll/serbia/) [Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/global-payroll/seychelles/) [Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/global-payroll/slovakia/) [Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/global-payroll/slovenia/) [Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/global-payroll/solomon-island/) [South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/global-payroll/south-korea/) [South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/global-payroll/south-sudan/) [Sri Lanka Capital: Colombo Currency: Sri Lankan Rupee](https://topsourceworldwide.com/global-payroll/sri-lanka/) [Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/global-payroll/sudan/) [Sweden Capital: Stockholm Currency: Swedish krona](https://topsourceworldwide.com/global-payroll/sweden/) [Taiwan Capital: Taipei Currency: Dollar](https://topsourceworldwide.com/global-payroll/taiwan/) [Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/global-payroll/thailand/) [Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago dollar](https://topsourceworldwide.com/global-payroll/trinidad-tobago/) [Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/global-payroll/tunisia/) [Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/global-payroll/uganda/) [US Virgin Island Capital: Charlotte Amalie Currency: Dollar](https://topsourceworldwide.com/global-payroll/us-virgin-island/) [Venezuela Capital: Caracas Currency: Venezuelan bolívar](https://topsourceworldwide.com/global-payroll/venezuela/) [Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/global-payroll/zambia/) [Zimbabwe Capital: Harare Currency: Zimbabwe Gold (ZiG)](https://topsourceworldwide.com/global-payroll/zimbabwe/) Load more