2025 Egypt Payroll Calculation - Explanation of Social Security Payment Ratio and Salary Details
Hi, everyone! This is Remoly, your partner for overseas human resources solutions. It has been almost half of 2025, and I have found that many friends still do not know about the adjustments to salary standards and social security policies in Egypt in 2025. In order to facilitate everyone's understanding, we are now attaching the calculation results of a pre-tax monthly salary of 2000 USD and explaining them one by one.
| 1 USD = 50,1 EGP | Monthly (EGP) | USD |
| Gross Salary | 100200 | 2000 |
| Social Security Employee Share | 1595 | 31,84 |
| Income Tax Dues | 23900 | 477,05 |
| Martyrs Fund | 50 | 1 |
| Net Salary | 74655 | 1490,12 |
| Social Security Employer Share | 2718,75 | 54,27 |
| Emergency Fund (1%) | 25,4 | 0,51 |
| Total Cost | 102944,15 | 2054,77 |
1. The withholding that employees need to bear every month is divided into two parts, namely the social security employee share and the Martyrs family fund.
The proportion of social security payments is 11% of the salary. In 2025, the lower limit of national social security payment salary is agreed to be EGP2300, and the upper limit is EGP14500. Therefore, the social security that employees should bear here should be 14,500 * 11% = 1595 EGP.
The contribution ratio of Martyrs' family fund is 0.05% of pre-tax salary, so here, the amount that employees' Martyrs should pay is 100,200 * 0.05% = 50 EGP.
The withholding that employers need to bear each month is divided into two parts: the employer's social security employer share and the Emergency Relief (ER) Fund or Emergency Fund.
The proportion of enterprise social security payments is 18.75% of the salary. In 2025, the lower limit of national social security payment salary is agreed to be EGP2300, and the upper limit is EGP14500. Therefore, the social security that the enterprise should bear here should be 14500 * 18.75% = 2718.75 EGP.
The contribution ratio of the Emergency Relief (ER) Fund, also known as the Emergency Relief (ER) Fund, is 1%. According to the new regulations in May 2025, the maximum basic salary on which the Emergency Fund contribution is calculated 2540 EGP. Therefore, the contribution amount of the ER Fund here should be 2540 * 1% = 25.4EGP.
Regarding personal income tax, due to the complexity of calculation, here is the tiered tax rate table for reference.
| Earned Income (EGP) | Tax Rate (%) |
| 1 – 40,000 | 0.00% |
| 40,000 – 55,000 | 10% |
| 55,000 – 70,000 | 15% |
| 70,000 – 200,000 | 20% |
| 200,000 – 400,000 | 22.50% |
| 400,000 – 1,200,000 | 25% |
| More than 1,200,000 | 27.50% |
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