Social security — employee

Egypt's social security system for employees is governed by Law No. 148 of 2019 (the Social Insurance Law), which establishes mandatory contribution requirements for all private-sector workers. As of January 1, 2027, the social insurance contribution thresholds have increased by 15 percent, with the new wage band range set between EGP 3,200 and EGP 19,300 per month.

Employee social insurance contributions in Egypt cover three main branches: old-age and disability pensions, work injury insurance, and unemployment insurance. Employees contribute a percentage of their gross monthly salary, calculated within the statutory wage bands. The contribution rate for employees is typically 11 percent of insurable earnings, though this may vary depending on the specific insurance branch and employment classification.

The Social Insurance Organization (SIO), a state-owned entity under the Ministry of Social Solidarity, administers the program and collects contributions through employers, who act as withholding agents. Employers must deduct employee contributions from payroll and remit both employee and employer portions to the SIO on a monthly basis.

The January 2027 threshold adjustment reflects inflation indexation and affects how wages are classified for contribution calculation purposes. Payroll teams must ensure that employee earnings are correctly mapped to the new EGP 3,200–19,300 band to calculate accurate contribution amounts. Employers should verify contribution rates with the SIO and update payroll systems to reflect the revised thresholds. Failure to remit contributions on time or in full may result in penalties and interest charges.