Social insurance contribution rates in Egypt are two numbers on every payroll register: 18.75% paid by the employer and 11% deducted from the worker. The calculation does not always start from the actual wage, but from the insurable wage and its annual limits.
The short version in three lines
- The employer pays 18.75% and the worker 11% of the insurable wage.
- The insurable wage in 2026 runs between 2,700 and 16,700 EGP a month, and anything above the ceiling carries no contributions.
- Contributions fall due at the start of the following month, with no additional amount if paid within 15 days.
What is the insurable wage?
Contributions are not calculated on any figure the employer chooses. They are calculated on the insurable wage, between a floor and a ceiling that the National Organisation for Social Insurance announces for each year.
| Year | Monthly floor | Monthly ceiling |
|---|---|---|
| 2025 | EGP 2,300 | EGP 14,500 |
| 2026 (from 1 January) | EGP 2,700 | EGP 16,700 |
Every January: update the limits in the payroll system before the first register of the year. A register run on the previous year’s limits means differences to settle later.
Social insurance contribution rates: who pays what?
The two rates, 18.75% and 11%, are the sum of five insurance branches set by Law 148 of 2019:
| Insurance branch | Employer | Worker | Article |
|---|---|---|---|
| Old age, disability and death | 12% | 9% | 19 |
| End-of-service gratuity | 1% | 1% | 36 |
| Work injuries | 1.5% | — | 46 |
| Sickness | 3.25% | 1% | 70 |
| Unemployment | 1% | — | 86 |
| Total | 18.75% | 11% |
Article 19 provides for the old age, disability and death rate to rise by 1% every seven years. The rise is split equally between the two parties, until the rate reaches 26%. Check the date of the next rise with the Organisation when you prepare the annual budget.
Calculating social insurance: 2026 examples in EGP
Three workers on different wages, with the calculation on the monthly insurable wage:
| Monthly wage | Insurable wage | Employer 18.75% | Worker 11% | Total |
|---|---|---|---|---|
| 7,000 (minimum wage) | 7,000 | 1,312.50 | 770.00 | 2,082.50 |
| 12,000 | 12,000 | 2,250.00 | 1,320.00 | 3,570.00 |
| 20,000 | 16,700 (the ceiling) | 3,131.25 | 1,837.00 | 4,968.25 |
So a worker on the minimum wage costs the company 8,312.50 EGP a month before any other item. That is 7,000 in wages and 1,312.50 as the insurance share. He receives 6,230 EGP before tax.
When are contributions paid, and what if they are late?
Monthly contributions fall due at the start of the following month. No additional amount is charged if they are paid within 15 days of that date (Article 121).
After that, an additional amount is charged for each month, from the due date to the end of the month of payment. Its rate is the average yield on treasury bills and bonds in the previous month, plus 2%.
The safe calendar: close the month’s register before the month ends and pay the wages. Then pay the contributions in the first week of the following month, not in the last days of the grace period.
Universal Health Insurance: an extra contribution in certain governorates
In the governorates where the Universal Health Insurance system operates, its contributions are added under Law 2 of 2018. Up to September 2026 the system operates in Port Said, Luxor, Ismailia, South Sinai, Suez and Aswan.
The employer pays 4%, with a floor of 50 EGP a month, and the worker pays 1%. Additional rates apply for a non-working wife and for children. Because the way these sit alongside the Law 148 contributions needs confirmation in each case, check with the competent authority before the first register.
And payroll tax on the same register
Tax on wages is governed by the brackets of Law 7 of 2024, after a personal exemption of 20,000 EGP a year. The brackets on annual net income up to 600,000 EGP are:
| Annual net income | Rate |
|---|---|
| Up to 40,000 | 0% |
| 40,000–55,000 | 10% |
| 55,000–70,000 | 15% |
| 70,000–200,000 | 20% |
| 200,000–400,000 | 22.5% |
| More than 400,000 | 25% |
Mistakes that cost the company later
- Calculating the contribution on a wage lower than the actual wage
- Registering the worker for insurance later than his first working day
- Paying after the fifteen-day window has passed
- Leaving the previous year’s limits in the payroll system after January
- Ignoring Universal Health Insurance contributions in the governorates where the system operates
How does a worker check his registration?
The Organisation offers an insurance number enquiry service, using the national ID number and the mother’s name. The service shows the insured person’s name and insurance number, and the Organisation’s hotline is 16217.
If your workers are on a supplier’s payroll, registration and payment are his responsibility. Ask for the payment receipts with every monthly report, and read the twelve questions before you sign with a supplier.
Frequently asked questions
Are contributions calculated on the whole wage?
They are calculated on the insurable wage, up to the ceiling, which is 16,700 EGP a month in 2026. Anything above that carries no contributions.
What is the deadline for paying the month’s contributions?
Contributions fall due at the start of the following month. No additional amount arises if they are paid within 15 days of that date (Article 121).
Do the insurable wage limits change every year?
Yes, they are announced for each year. The floor rose from 2,300 EGP in 2025 to 2,700 in 2026, and the ceiling from 14,500 to 16,700.
Sources
- Social Insurance and Pensions Law 148 of 2019, Articles 19, 36, 46, 70, 86 and 121.
- Insurable wage limits for 2026 — the National Organisation for Social Insurance.
- Universal Health Insurance Law 2 of 2018, Article 40.
- Income Tax Law as amended by Law 7 of 2024 — the Egyptian Tax Authority.
