Monthly Payroll Sheet in Excel for Egypt: Basic, Insurance, Tax and Net Pay
Monthly Payroll Sheet in Excel for Egypt: Basic, Insurance, Tax and Net Pay
Many small companies in Egypt still run payroll on an old spreadsheet that has been edited many times. As a result, nobody is sure whether it uses this year’s insurance limits or the current tax brackets.
This guide explains the order of a payroll calculation in Egypt, from gross pay to net pay and employer cost, with a worked example at the 2027 rates. It also includes a free, protected Excel payroll sheet for up to 100 employees.
Every payroll calculation in Egypt follows the same order: gross pay, then the employee’s social insurance on the insurance wage, then the annual tax base, then salary tax, then deductions and net pay. On the employer side, the cost is gross pay plus the employer’s insurance share and, where it applies, the emergency fund.
| EmployeesUp to 100 | Insurance 202711.5% / 19.25% | TaxLaw 7/2024 brackets | FileExcel |
The calculation order
1
1. Gross
Basic + allowances + incentives + overtime.
2
2. Insurance
The insurance wage between 3,200 and 19,300 × 11.5% (employee, 2027).
3
3. Tax base
(Gross – insurance – other exemptions) × 12 – 20,000 personal exemption, rounded down to the nearest 10.
4
4. Tax
Brackets on the annual base ÷ 12.
5
5. Net
Gross – insurance – tax – other deductions.
Worked example
Example
Basic 8,000 + allowances 5,000 + incentive 2,000; insurance wage 15,000:
Gross = EGP 15,000.00
Employee insurance 11.5% = EGP 1,725.00
Annual tax base = (15,000 – 1,725.00) × 12 – 20,000 = EGP 139,300
Monthly tax = (1,500 + 2,250 + 69,300 × 20%) ÷ 12 = EGP 1,467.50
Net pay = EGP 11,807.50
Employer insurance 19.25% = EGP 2,887.50
Employer cost = EGP 17,887.50
Cost, gross and net in the example (EGP per month)
The gap between cost and net = both insurance shares + tax.
The 2026 to 2027 changes the sheet already includes
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| Employee insurance share | 11% | 11.5% | Law 148/2019, art. 19 |
| Employer insurance share | 18.75% | 19.25% | Law 148/2019, art. 19 |
| Insurance wage limits | 2,700 – 16,700 | 3,200 – 19,300 | Executive regulation, art. 53 |
| Tax brackets and exemption | Law 7/2024 | Law 7/2024 (no amendment so far) | Income Tax Law, arts. 8 & 13 |
In practice: The sheet is protected: only the yellow cells accept input. This prevents the most common payroll error in shared spreadsheets, a number typed over a formula that stays wrong for months. In addition, every employee should receive a statement of their pay components (Labor Law 14/2025, art. 115).
FAQ about payroll in Egypt
How is net salary calculated in Egypt?
Gross pay minus the employee’s social insurance (11.5% of the insurance wage from 2027), minus salary tax under the Law 7/2024 brackets, minus other deductions.
What does an employee cost the employer in Egypt?
Gross pay plus 19.25% employer insurance on the insurance wage from 2027, plus 1% of the basic wage for the emergency fund if the company has 30 or more workers.
Is the monthly tax final?
No. It is an estimate based on monthly pay × 12; the annual settlement in January corrects any difference.
Can I change the rates in the sheet?
Yes. The limits, rates and exemption are in the Settings sheet.
Summary
In short, payroll in Egypt follows a fixed order from gross to net, and the employer cost sits above gross. The Excel sheet applies the 2027 rates and limits and keeps the formulas safe.
Want your payroll handled by specialists?
Careerians runs monthly payroll, social insurance, salary tax and the annual settlement for companies in Egypt.
Read also:
Egypt Social Insurance Wage 2027: Minimum, Maximum and Contribution Rates
How to Build an Annual HR Budget (Free Excel Template)
تحميل شيت حساب المرتبات الشهري الكامل excel (Arabic)
HR KPIs and a Monthly HR Dashboard in Excel
More explainers on our YouTube channel: Careerians on YouTube
Sources: Social Insurance Law No. 148 of 2019 (art. 19) and art. 53 of its executive regulation; Income Tax Law No. 91 of 2005 as amended by Law No. 7 of 2024 (arts. 8, 13); Law No. 156 of 2002; Labor Law No. 14 of 2025 (art. 115). The example is illustrative.
Tag:Excel, Payroll, salary tax
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