Payslip Template Egypt (Free Excel Download)

Egypt Payslip Template (Free Excel Download)

A ready-to-use payslip template for Egyptian employers, with the country's statutory deduction lines built in: the NOSI social-insurance employee contribution, universal health-insurance contributions, and income tax withheld under the Egyptian Tax Authority's progressive brackets. Copy it into Excel or Google Sheets and it is ready for your monthly payroll run.

How to Use This Template

1. Fill in the employer and employee header fields once — they stay the same every month.
2. Determine the insurable wage (pay within the statutory floor and ceiling) — contributions apply to it, not to full gross salary.
3. Apply the NOSI, health-insurance and income-tax lines exactly as shown — the formulas are described beside each line.
4. Issue one copy to the employee and keep one for your payroll records.

Egypt Payslip Template

Employer: [Company Name] | NOSI Employer No.: [] Employee: [Full Name] | National ID No.: [] Designation: [] | Social Insurance No.: [] Pay Period: [Month / Year] | Payment Date: [DD/MM/YYYY]

Employer contributions (not deducted from employee):

Worked Example

Monthly insurable wage: EGP 12,000 (within the 2026 band of EGP 2,700 minimum to EGP 16,700 maximum).

• NOSI employee: 11% × 12,000 = EGP 1,320 (deducted)
• Income tax: withheld per the Egyptian Tax Authority's progressive brackets (0%–27.5%) for the employee's bracket (deducted)
• Net pay: 12,000 − 1,320 − income tax (before other deductions)
• NOSI employer: 18.75% × 12,000 = EGP 2,250 (employer cost)
• Total employer cost: 12,000 + 2,250 = EGP 14,250 (18.75% on top of salary)

Statutory Notes for Egypt Payroll

• NOSI social insurance is fixed by law at 11% employee and 18.75% employer, calculated on the insurable wage — not on full gross salary. The insurable wage is bounded by a statutory floor and ceiling (EGP 2,700 to EGP 16,700 per month in 2026; EGP 2,300 to EGP 14,500 in 2025), rising 15% each January.
• Universal health insurance: 1% employee and 3.25% employer of insurable wages — confirm whether the scheme has been rolled out in your governorate before applying the lines.
• Income tax is withheld monthly using progressive brackets (0% to 27.5%), and employers must file an annual reconciliation by 31 January of the following year.
• Employers must register new employees with NOSI (Form 1) and the ETA within 15 days of hiring; contributions and withholdings are due by the 15th of the following month.
• Always verify current rates and the insurable-wage band against NOSI and the Egyptian Tax Authority before each payroll year, as the floor and ceiling rise annually.

Pro Tips

• Use the insurable wage, not gross. Calculating NOSI on full gross salary is the most common Egyptian payroll error — cap it at the statutory ceiling first.
• Confirm the health-insurance line. It only applies where the universal scheme is active — check your governorate rather than assuming.
• Mind the registration deadlines. NOSI Form 1 within 15 days of hiring and the annual reconciliation by 31 January — late filing draws penalties.
• Keep the social-insurance number on every payslip. It is the identifier auditors and NOSI ask for.
• Reconcile monthly. Gross minus deductions must equal net pay to the pound; compounding errors are expensive at scale.

Frequently Asked Questions

Q1: What is NOSI on an Egyptian payslip? A: NOSI (the National Organization for Social Insurance) administers Egypt's social-insurance system. The employee line is 11% and the employer line is 18.75%, both calculated on the insurable wage — the portion of pay between the statutory floor and ceiling.

Q2: How much does the employer pay on top of salary in Egypt? A: 18.75% NOSI on the insurable wage, plus 3.25% health insurance where the scheme is rolled out — roughly 22% before the insurable-wage ceiling.

Q3: Is there income tax on salaries in Egypt? A: Yes. The employer withholds income tax monthly under progressive brackets from 0% to 27.5%, and files an annual reconciliation with the ETA by 31 January.

Q4: What is the difference between gross salary and insurable wage? A: The insurable wage is the portion of pay bounded by the statutory floor and ceiling (EGP 2,700–16,700 per month in 2026). NOSI contributions apply only to this band — earnings above the ceiling attract no further social-insurance deductions.

Q5: When must a new hire be registered with NOSI? A: Within 15 days of hiring, using Form 1. Contributions and tax withholdings are then due by the 15th of the following month.

Q6: Does the 0.05% Martyrs and Victims Fund apply to everyone? A: It is a statutory deduction of 0.05% of gross pay reported in Egyptian payroll practice — confirm its current application with your accountant or the ETA before adding the line.