Schemes: social insurance (11% employee / 18.75% employer on the insurable wage band, pre-tax), salary income tax (annual progressive schedule applied cumulatively, personal exemption folded into the zero band), and the Martyrs' Families Fund levy (0.05%).
What each employee provides
- National insurance number; the insurable wage band is indexed yearly (new effective-dated versions).
Worked example — EGP 10,000 monthly
SI: EGP 1,100 employee / 1,875 employer → taxable 8,900 → annualized 106,800 → tax EGP 7,610/yr → EGP 634.17 withheld this month (January; the cumulative method trues up as the year progresses). Martyrs' Fund EGP 5.
Limitations
Egypt's tiered schedule (higher total incomes lose the lower-band benefits) is seeded for the ≤EGP 600k tier only — higher tiers need their own schedule versions. Annual reconciliation filing is outside payroll.