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Egypt Social Contributions Guide — التأمينات الاجتماعية

Egypt mandatory social insurance contributions under Law 148/2019 for 2026. The guide covers: the employee contribution at 11% — split into 9% pension and 2% insurance, subject to a monthly ceiling of approximately EGP 14,900; the employer contribution at 18.75% — split into 15% pension, 3.75% insurance, and 1% health insurance; the self-employed (or "irregular workers") contribution at 20.5% — split into 18% pension and 2.5% insurance; and the total combined rate of approximately 30% of the contributory salary.

Employee Contribution — حصة المؤمن عليه (11%)

  • Rate — 11% of contributory salary: The employee must contribute 11% of their "أجر الاشتراك" (the "contributory wage") broken down as: (a) 9% for the "نظام المعاشات" (the "pension system" or "old-age pension"), (b) 2% for the "نظام التأمين" (the "insurance system" covering disability, death, and occupational hazards). The contribution is deducted directly from the gross salary by the employer.
  • Monthly ceiling — ~EGP 14,900 (2026): The contributory salary is capped at a maximum monthly amount set by the government — approximately EGP 14,900 per month for 2026 (the exact amount is adjusted annually by ministerial decree). Any portion of salary above this ceiling is not subject to social insurance contributions. The minimum contributory salary is also set (approximately EGP 2,400/month).
  • Coverage and entitlement: The employee contributions fund benefits including: (a) "معاش الشيخوخة" (old-age pension), (b) "معاش العجز" (disability pension), (c) "معاش الوفاة" (survivor's pension for dependents), (d) "تعويض إصابة العمل" (work injury compensation). A minimum of 15 contribution years is required for pension eligibility.

Employer Contribution — حصة صاحب العمل (18.75%)

  • Rate — 18.75% of contributory salary: The employer pays 18.75% of the employee's contributory wage, broken down as: (a) 15% for the pension system (including 2% allocated to the "صندوق تحسين الخدمات" — the "Service Improvement Fund"), (b) 3.75% for the insurance system (covering disability, death, and occupational hazards), (c) 1% for the "نظام الرعاية الصحية" (the "health insurance" contribution under the General Authority for Health Insurance — "الهيئة العامة للتأمين الصحي").
  • No separate ceiling: The employer contribution uses the same contributory salary ceiling as the employee (approximately EGP 14,900/month in 2026). The employer pays the full 18.75% on the contributory salary up to the ceiling.
  • Additional obligations: The employer must: (a) register all employees with the "الهيئة القومية للتأمين الاجتماعي" (NASS — the National Organization for Social Insurance) within 30 days of hiring, (b) submit monthly contribution declarations via the NASS online portal, (c) maintain payroll records for at least 5 years for inspection purposes.

Self-Employed and Irregular Workers — أصحاب الأعمال والعمالة غير المنتظمة (20.5%)

  • Rate — 20.5% of assumed income: The self-employed ("أصحاب الأعمال") and the irregular workers ("العمالة غير المنتظمة") pay 20.5% of their assumed or declared income, split as: (a) 18% for the pension system, (b) 2.5% for the insurance system. There is NO employer component since the individual bears the full contribution themselves.
  • Contribution base: The self-employed may choose their contributory income within a range set by the NASS (minimum approximately EGP 2,400/month to maximum approximately EGP 14,900/month in 2026). The chosen amount directly affects the future pension benefit — a higher declared income results in a higher pension entitlement.
  • Voluntary registration: Unlike employees (where registration is mandatory), the self-employed may register voluntarily with the NASS. The registration is particularly recommended for: (a) the professionals (lawyers, doctors, engineers, accountants) who are not covered by mandatory schemes, (b) the freelancers and gig-economy workers, (c) the small business owners.

Health Insurance — التأمين الصحي (General Authority)

  • Employer health component — 1%: The 1% health insurance component of the employer contribution (part of the 18.75%) is paid to the "الهيئة العامة للتأمين الصحي" (the General Authority for Health Insurance — GAHI). This contribution covers the employee's access to the government healthcare system.
  • Government employee scheme: For the government employees (public sector), the health insurance is administered separately under the "نظام التأمين الصحي الحكومي" — the contributions are at a different rate and the coverage includes the "علاج حكومي" (government treatment) at the public hospitals and clinics.
  • Private health insurance: The employer may also provide the "تأمين صحي خاص" (the "private health insurance") as a supplementary benefit. The private health insurance premiums are considered a taxable benefit-in-kind for the employee at the actual cost paid by the employer.

Total Contribution Summary

  • Employee total — 11%: Pension 9% + Insurance 2% = 11% of the contributory salary up to ~EGP 14,900/month ceiling.
  • Employer total — 18.75%: Pension 15% + Insurance 3.75% + Health 1% = 18.75% of the contributory salary up to the same ceiling.
  • Combined total — 29.75% (≈30%): Employee 11% + Employer 18.75% = 29.75% of the contributory salary, subject to the monthly ceiling.
  • Self-employed total — 20.5%: The self-employed bear the full 20.5% (pension 18% + insurance 2.5%) on their chosen contributory income, without an employer component.
  • Currency — EGP: All contributions are paid in Egyptian Pounds (EGP, جنيه مصري). The contribution ceiling and minimum are set by the Minister of Social Solidarity and adjusted periodically.