Egypt Social Insurance Wage 2027: Minimum, Maximum and Contribution Rates
Egypt Social Insurance Wage 2027: Minimum, Maximum and Contribution Rates
Every January, HR and payroll teams in Egypt ask the same two questions: what are the new minimum and maximum insurance wages, and what are the contribution rates? In 2027, both answers change at the same time.
This guide explains the insurance wage, the 2027 limits and where they come from, the new contribution rates from 1 January 2027, and three worked examples.
The insurance wage (اجر الاشتراك) is the cash an employee receives for their original work, as defined in Social Insurance Law No. 148 of 2019. Contributions are calculated on it within a minimum and a maximum that rise every January, and the January wage sets the base for the whole calendar year.
| Minimum 2027EGP 3,200 | Maximum 2027EGP 19,300 | Employee share 202711.5% | Employer share 202719.25% |
Where the 2027 limits come from
Article 53 of the executive regulation set the limits at EGP 1,000 and 7,000 from 1 January 2020. It then raises both by 15% every January for seven years, rounded up to the nearest hundred pounds. As a result, the 2026 limits of 2,700 and 16,700 (confirmed in the NOSI announcement) become:
Calculation
Minimum: 2,700 × 1.15 = 3,105, rounded up to EGP 3,200
Maximum: 16,700 × 1.15 = 19,205, rounded up to EGP 19,300
Keep in mind. 2027 is the last year of the 15% increase. From 2028, the regulation links the increase to inflation, so the limits will be announced by the National Social Insurance Authority.
Contribution rates from 1 January 2027
Article 19 of the law raises the old-age, disability and death contribution by 1% every seven years, split equally between employer and employee. The first increase applies from 1 January 2027:
| Insurance branch | Employee 2026 | Employee 2027 | Employer 2026 | Employer 2027 |
|---|---|---|---|---|
| Old age, disability and death (art. 19) | 9% | 9.5% | 12% | 12.5% |
| End-of-service scheme (art. 36) | 1% | 1% | 1% | 1% |
| Work injury (art. 46) | – | – | 1.5% | 1.5% |
| Sickness (art. 70) | 1% | 1% | 3.25% | 3.25% |
| Unemployment (art. 86) | – | – | 1% | 1% |
| Total | 11% | 11.5% | 18.75% | 19.25% |
Three worked examples
| Employee | January wage | Insurance wage | Employee 11.5% | Employer 19.25% |
|---|---|---|---|---|
| Employee 1 | 2,500 | 3,200 (minimum) | 368 | 616 |
| Employee 2 | 9,000 | 9,000 | 1,035 | 1,732.50 |
| Employee 3 | 25,000 | 19,300 (maximum) | 2,219.50 | 3,715.25 |
In practice: Two errors cause most insurance differences: insuring an employee below the minimum, and keeping last year’s insurance wage after a January raise. Therefore, reconcile the January payroll with Form 2 before you submit it.
FAQ about the 2027 social insurance wage
What is the minimum insurance wage in Egypt in 2027?
EGP 3,200 per month, and the maximum is EGP 19,300, based on article 53 of the executive regulation of Law 148/2019.
What are the social insurance rates in Egypt from 2027?
The employee pays 11.5% and the employer 19.25% of the insurance wage, after the 1% increase in old-age, disability and death insurance under article 19.
Is the insurance wage the same as the gross salary?
No. It is capped between the minimum and maximum, it is based on the January wage, and some allowances are excluded within a 30% limit.
When are contributions paid?
On the first day of the month after the month they relate to, with no additional amount if paid within 15 days (article 121).
Summary
In short, for 2027 use 3,200 and 19,300 as the limits, 11.5% for the employee and 19.25% for the employer. Apply them to the January wage and report changes on Form 2.
Need your 2027 payroll and insurance set up correctly?
Careerians prepares January insurance updates, Form 2 and the payroll reconciliation for companies in Egypt.
Read also:
الاجر التأميني 2027 – الحد الادنى والاقصى ونسب الاشتراك (Arabic)
How to Build an Annual HR Budget (Free Excel Template)
Monthly Payroll Sheet in Excel for Egypt: Basic, Insurance, Tax and Net Pay
Egypt’s New Labor Law 14/2025: 20 Key Changes for Employers
More explainers on our YouTube channel: Careerians on YouTube
Sources: Egyptian Social Insurance and Pensions Law No. 148 of 2019 (articles 1, 19, 36, 46, 70, 86, 121) and article 53 of its executive regulation (Prime Minister’s Decree No. 2437 of 2021); 2026 limits from the NOSI announcement of 30 November 2025.
