No GCC-style WPS
Jurisdiction: Egypt · Currency: EGP · Region: North Africa · Last reviewed: 19 July 2026
Payroll obligations at a glance
Wage Protection
Employers file monthly social insurance with NOSI and withhold income tax to the Egyptian Tax Authority; no WPS salary-file regime.
Social insurance
Employee 11% + employer 18.75% = 29.75% of the insurable wage. Health insurance (1% employee / 3.25% employer) is separate and uncapped.
Insurable wage band
From 1 Jan 2026: minimum EGP 2,700, maximum EGP 16,700 per month (EGP 200,400 per year), raising contribution amounts across the board.
Income tax
Seven brackets 0% to 27.5% with an EGP 20,000 annual exemption.
Currency & cadence
EGP, monthly; NOSI and tax filings due monthly.
Employer checklist
- Register employees with NOSI (social insurance)
- Apply the 2026 insurable-wage band (EGP 2,700 to 16,700)
- Remit combined 29.75% social insurance monthly
- Add separate uncapped health-insurance contributions
- Withhold and file income tax with the Egyptian Tax Authority
Official portals & legislation
Governance & sourcing
Jurisdiction
Egypt (North Africa)
Last reviewed
19 July 2026
Review cadence
Monthly, and on any material change
Effective basis
Rules in force at the review date
Primary sources are the official portals listed above. Important exceptions: figures vary by entity, free zone, sector and employee nationality, and some rules have transitional arrangements, so confirm the position for your specific case. See our methodology for how we prioritise sources, and please report a change if a rule has moved.
Frequently asked questions
Is there a WPS in Egypt?
No. Employers file monthly social insurance with NOSI and withhold income tax; there is no Gulf-style wage-protection system.
What are social insurance rates in Egypt?
Roughly 30% combined: employee 11% and employer 18.75% on the insurable wage, which from January 2026 runs between EGP 2,700 and EGP 16,700 per month. Health insurance (1% / 3.25%) is separate and uncapped.
Is salary taxed in Egypt?
Yes. A progressive income tax from 0% to 27.5% applies, with an annual exemption, withheld monthly.
Last reviewed: 19 July 2026. General information, not legal or tax advice. Rates and rules change frequently and depend on entity, free zone, sector and nationality; confirm against the official sources above before you file or pay. Use the
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