Africa Deployments provides payroll outsourcing services in Egypt, managing NOSI social insurance contributions, ETA income tax withholding, Arabic-language payslip generation, and payroll processing in Egyptian pound for businesses with Egyptian employees. Egypt’s social insurance transition under Law No. 148/2019, combined with its progressive income tax system and Arabic contract requirements, makes accurate monthly payroll administration a critical compliance function for international employers.
Quick facts: payroll Egypt at a glance
- Social insurance: 18.75% employer + 10.75% employee of monthly basic salary
- Income tax: Progressive 0% to 25% on annual net income
- Minimum wage: EGP 6,000/month (public sector from March 2024)
- Annual leave: 21 working days per year; 30 days for over-50s or 10+ years’ service
- Maternity leave: 90 days, employer-funded
- Currency: Egyptian pound (EGP)
What Is Payroll Outsourcing in Egypt?
Payroll outsourcing in Egypt means engaging a specialist to calculate monthly salaries, manage NOSI social insurance contributions, withhold and remit income tax to ETA, produce Arabic-language payslips, and manage the ongoing social insurance Law No. 148/2019 transition contributions. Africa Deployments’ egypt-payroll service applies to companies that already hold a registered Egyptian entity and want monthly payroll compliance managed by a specialist Africa employer partner.
Egypt Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Labour Law No. 12/2003; Social Insurance Law No. 148/2019 |
| Minimum wage | EGP 6,000/month (public sector from March 2024) |
| Social insurance | 18.75% employer + 10.75% employee of basic salary |
| Income tax | Progressive 0% to 25% on annual net income |
| Tax authority | Egyptian Tax Authority (ETA) |
| Annual leave | 21 working days (30 for over-50s or 10+ years) |
Payroll, Tax and Social Insurance Compliance in Egypt
Egyptian employers remit income tax monthly to the Egyptian Tax Authority (ETA). Income tax is progressive from 0% on annual net income up to EGP 40,000 to 25% on income above EGP 1,200,000. Social insurance contributions – 18.75% employer and 10.75% employee – are calculated on basic monthly salary and remitted to NOSI. The ongoing transition to Social Insurance Law No. 148/2019 is adjusting the contribution ceilings and base calculations each year through a defined phase-in schedule. Payroll systems must apply the correct transitional ceiling each year to avoid mis-contribution.
Egypt payroll also requires accurate management of the basic salary versus variable pay distinction: social insurance is calculated on basic salary only, whereas income tax applies to total net taxable income including bonuses, allowances, and other remuneration. Correctly splitting the payroll components is essential for accurate social insurance and tax calculation in Egypt.
Why Companies Choose Africa Deployments for Payroll in Egypt
- Monthly NOSI social insurance contribution management under the Law No. 148/2019 transition schedule
- ETA income tax withholding and monthly remittance
- Accurate basic salary versus variable pay splitting for correct social insurance base
- Arabic-language payslip generation in Egyptian pound (EGP)
- Egypt payroll as part of Africa Deployments’ North Africa multi-country platform
Frequently Asked Questions
How is Egypt’s social insurance calculated?
Social insurance contributions of 18.75% employer and 10.75% employee are calculated on basic monthly salary only – not on total gross remuneration. Variable pay, bonuses, and allowances above the social insurance ceiling are excluded from the social insurance base.
What is the social insurance Law No. 148/2019 transition in Egypt?
Law No. 148/2019 replaced the previous Egyptian social insurance laws and is being phased in over a multi-year transition period, progressively updating contribution ceilings and base calculations. Africa Deployments applies the current transitional schedule to all Egypt payroll calculations.
What income tax rates apply in Egypt?
Egypt income tax is progressive from 0% on annual net income up to EGP 40,000 to 25% on income above EGP 1,200,000. There is also a 25% additional solidarity contribution on income above EGP 1,200,000 in specific circumstances.
Is Arabic required on Egyptian payslips?
Yes. Standard Egyptian payroll practice requires payslips in Arabic. Africa Deployments produces Arabic-language payslips for all Egypt payroll clients as standard.
About Africa Deployments
Registered Company Name: Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Phone: +230 5713 8629
Website: africa-deployments.com
Egypt’s social insurance transition, progressive income tax structure, basic salary versus variable pay split requirements, and Arabic payslip obligations create a technically demanding payroll environment. Africa Deployments’ Egypt payroll outsourcing service provides the ETA filing capability, NOSI contribution management, transitional rate tracking, and Arabic-language payslip administration that international businesses need to run Egyptian payroll accurately.
Reviewed by: Africa Deployments Compliance Team


