Egypt Payroll (ضريبة كسب العمل)
Asked about running payroll for an employer in Egypt, including a sole proprietor who hires staff.
Key facts — Egypt, 2026
| Field | Value |
|---|---|
| Country | Egypt (جمهورية مصر العربية) |
| Payroll taxes | Salary tax (ضريبة كسب العمل) + social insurance (التأمينات) |
| Currency | EGP (Egyptian Pound — ج.م) |
| Tax authority | Egyptian Tax Authority (ETA — مصلحة الضرائب المصرية, eta.gov.eg) |
| Social-insurance authority | National Organization for Social Insurance (NOSI) |
| Annual personal exemption | EGP 20,000 per employee (residents and non-residents) — verify current value |
| Salary-tax basis | Annual taxable employment income after the exemption, on progressive brackets, withheld in monthly instalments |
| Social insurance — employee | 11% of the insurance wage (الأجر التأميني) |
| Social insurance — employer | 18.75% of the insurance wage |
| Min monthly insurance wage 2026 | EGP 2,700 (from 1 Jan 2026) — verify |
| Max monthly insurance wage 2026 | EGP 16,700 (from 1 Jan 2026) — verify |
| Salary-tax remittance deadline | by the 15th of the month following the payroll month |
| Social-insurance deadline | by the 15th of the month following the payroll month |
| Periodic return | Form 4 (نموذج ٤) salary-tax declaration filed with ETA |
| Annual reconciliation | annual salary-tax settlement/reconciliation filed by end of January of the following year — verify exact form/deadline |
| Late / non-compliance penalty | up to ~80% of unpaid tax plus delay interest — verify current rate |
| Quality tier | Research-verified — pending sign-off by an Egyptian accountant |
| Skill version | 1.0 |
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Verification status
Research-verified
Drafted from authoritative sources (tax authority sites, Big-4 summaries). Awaiting credentialed sign-off.
Needs section-by-section practitioner review to reach accountant-verified.
About
Use this skill whenever asked about running payroll for an employer in Egypt, including a sole proprietor who hires staff. Trigger on phrases like "Egypt payroll", "salary tax Egypt", "ضريبة كسب العمل", "payroll tax Egypt", "hiring employees Egypt", "withholding tax on salaries Egypt", "Form 4 Egypt", "نموذج 4", "gross to net salary Egypt", "employer cost Egypt", "end of service Egypt", "employee vs freelancer Egypt", or any request to compute, classify, or advise on Egyptian salary tax (employment income tax) withholding, social-insurance withholding, payroll remittance, or payroll reporting. ALWAYS read this skill before touching any Egypt payroll work.
More Egypt tax skills
Other Egypt computations in the OpenAccountants library.