Egypt

Labour, tax, social security & leave law — the exact verified parameters PayClics payroll runs on.

✓ Verified 2026-09 (Labour Law No. 14 of 2025; NOSI limits from 1 Jan 2026; Income Tax Law 91/2005 as amended by Law 7/2024)EGP
Income tax
0% – 25% progressive
Personal allowance 20,000 EGP · plus a zero band, and the employee’s own social insurance is deductible
Social insurance
11% + 18.75%
employee + employer · insurable wage 2,700 – 16,700 EGP/month
Bracket withdrawal from
600,000 EGP/year
above this the law removes the lower brackets instead of adding a higher one, so the whole income is taxed from a higher entry rate
Annual leave
21 days
30 days after 10 years
Sick leave
180 days
Maternity leave
120 days
Paternity leave
1 day
Working time
8 h/day · 48 h/week max
Weekend: Friday + Saturday
Overtime
×1.35 / ×2
normal day / rest day & holidays
Max probation
3 months
Notice period
90 days
Minimum wage
7,000 EGP

The full verified breakdown is free for PayClics users

Sign in to see the complete legal notes: tax bracket tables, old-vs-new social security systems, tiered sick pay, maternity payer rules, end-of-service tiers, deduction caps, WPS enforcement — plus every primary source and our pending-verification ledger.

This guide reflects the verified parameters PayClics payroll computes with, including their verification date. It is provided for information and is not legal advice.