Social insurance in Egypt in 2026: what employers pay
How much goes to social insurance from each salary, the minimum and maximum insurable wage for 2026, and what that means for low and high earners.
The short answer
Under Social Insurance Law 148/2019, the employee pays 11% and the employer 18.75% of the insurable wage each month. For 2026, the insurable wage is kept between EGP 2,700 and EGP 16,700 a month.
So the employee pays between EGP 297 and EGP 1,837 a month, and the employer between EGP 506.25 and EGP 3,131.25.
Figures are the rules keyt HR uses, last checked on 10 October 2026. Confirm them with your accountant or the National Organization for Social Insurance before you pay.
What the insurable wage is
The insurable wage is the monthly wage registered with social insurance for each employee. Contributions are worked out on it, not directly on the gross salary.
If the registered wage is below the minimum, contributions are paid on the minimum. If it is above the maximum, they are paid on the maximum. The limits usually rise every January, so update them before the first payroll of the year.
Rates and limits for 2026
| Rate | Monthly amount | |
|---|---|---|
| Employee | 11% | EGP 297 – 1,837 |
| Employer | 18.75% | EGP 506.25 – 3,131.25 |
| Insurable wage | EGP 2,700 – 16,700 |
Two examples
- Gross EGP 10,000, registered at 10,000: employee pays EGP 1,100, employer EGP 1,875.
- Gross EGP 30,000: the insurable wage is capped at 16,700, so the employee pays EGP 1,837 and the employer EGP 3,131.25, not 11% and 18.75% of 30,000.
- Employee insurance is subtracted before income tax is worked out, so it also lowers the tax.
Employer checklist
- Register each new employee with social insurance from their start date
- Keep each employee’s insurable wage up to date, within the year’s limits
- Update the minimum and maximum every January
- Pay the employee and employer shares on time each month
- Keep a record of every change to an insurable wage
Insurance worked out on every payslip
keyt HR keeps each insurable wage, applies the yearly limits and puts both shares on every payslip and payroll report.
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