Reference · 2026

Egyptian HR & payroll glossary

Clear definitions of the terms that come up most in Egyptian HR, payroll and hiring — each in English and Arabic. Figures are for 2026; confirm statutory specifics with your accountant or lawyer. Want the numbers? Try the salary calculator.

Gross salary — الراتب الإجمالي (al-rātib al-ijmālī): Gross salary is an employee's total monthly pay before any deductions, including the basic wage plus fixed allowances and any variable or in-kind components. In Egypt it is the figure stated in the employment contract and is the starting point from which social insurance contributions and income tax are calculated.
Net (take-home) salary — صافي الراتب (ṣāfī al-rātib): Net salary, or take-home pay, is what the employee actually receives after deducting the employee's social insurance contribution and income tax from the gross salary. In Egypt the two standard statutory deductions are the employee's social insurance share (11% of the insurable wage) and progressive income tax; confirm current figures with your accountant.
Insurable wage — الأجر التأميني (al-ajr al-taʾmīnī): The insurable wage is the portion of pay on which Egyptian social insurance contributions are calculated under Social Insurance Law 148/2019. From 1 January 2026 it is bounded by a minimum of 2,700 EGP and a maximum of 16,700 EGP per month, so contributions apply only within that band; confirm current figures with your accountant.
Employee social insurance contribution — حصة الموظف في التأمينات الاجتماعية (ḥiṣṣat al-muwaẓẓaf fī al-taʾmīnāt al-ijtimāʿiyya): Under Egypt's Social Insurance Law 148/2019, the employee contributes 11% of their insurable wage, deducted by the employer from the monthly salary and remitted to the National Social Insurance Authority. The contribution applies only to the insurable wage band (2,700–16,700 EGP/month from 1 Jan 2026); confirm current figures with your accountant.
Employer social insurance contribution — حصة صاحب العمل في التأمينات الاجتماعية (ḥiṣṣat ṣāḥib al-ʿamal fī al-taʾmīnāt al-ijtimāʿiyya): Under Social Insurance Law 148/2019, the employer pays 18.75% of each employee's insurable wage on top of the employee's own share, funding pensions, work-injury, sickness, and unemployment cover. It applies only within the insurable wage band (2,700–16,700 EGP/month from 1 Jan 2026); confirm current figures with your accountant.
Income tax (progressive) — ضريبة الدخل التصاعدية (ḍarībat al-dakhl al-taṣāʿudiyya): Egypt taxes employment income on a progressive scale, where higher slices of annual income are taxed at higher rates after a 20,000 EGP exemption. The brackets are 0%, 10%, 15%, 20%, 22.5%, 25%, and 27.5%, with the top rate applying to income above 1,200,000 EGP; confirm current figures with your accountant.
Personal exemption — الإعفاء الشخصي (al-iʿfāʾ al-shakhṣī): The personal exemption is the amount of annual income that is free of income tax before the progressive brackets begin to apply. In Egypt this exemption is 20,000 EGP per year, so only income above that threshold enters the taxable brackets; confirm current figures with your accountant.
End-of-service gratuity — مكافأة نهاية الخدمة (mukāfaʾat nihāyat al-khidma): End-of-service gratuity is a lump-sum payment owed to an employee when their employment ends, calculated on length of service and wage. Egypt's Labour Law 14/2025 (in force 1 September 2025) reshaped end-of-service entitlements, so the exact statutory multiplier and eligibility rules must be confirmed with a qualified Egyptian labour lawyer before relying on any figure.
Notice period — مدة الإخطار / مهلة الإنذار (muddat al-ikhṭār): The notice period is the advance warning either party must give before ending an open-ended employment contract, allowing time to prepare or find a replacement. Under Egypt's Labour Law 14/2025 the notice period is commonly around three months, but the exact length can vary by tenure and contract, so verify the applicable period for each case.
Probation period — فترة الاختبار (fatrat al-ikhtibār): A probation period is an initial trial phase at the start of employment during which either side can assess fit and end the relationship more easily and with shorter notice. Egyptian labour law caps the length of probation and limits it to a single period per employee with the same employer; confirm the current statutory maximum for your contract.
Annual leave — الإجازة السنوية (al-ijāza al-sanawiyya): Annual leave is the paid time off an employee is entitled to each year. Under Egypt's Labour Law 14/2025, the entitlement rises with service across tiers of 15, 21, and 30 days: broadly, 15 days after a qualifying period, 21 days after longer service, and 30 days for long-serving or older employees; confirm the exact qualifying thresholds for each worker.
Minimum wage — الحد الأدنى للأجور (al-ḥadd al-adnā lil-ujūr): The minimum wage is the lowest monthly pay an employer may legally pay a full-time worker. In Egypt's private sector the minimum wage is 7,000 EGP per month, effective from 1 March 2025; confirm current figures with your accountant.
Estamara 1 / Estamara 2 (social insurance forms) — استمارة 1 / استمارة 2 (istimārat wāḥid / istimārat ithnayn): Estamara 1 and Estamara 2 are the standard Egyptian social insurance forms an employer files with the National Social Insurance Authority: Form 1 registers a new employee and opens their insurance record, while Form 2 records the end of service and deregisters them. Correct and timely filing of both protects the employee's pension rights and the employer's compliance.
Applicant Tracking System (ATS) — نظام تتبّع المتقدمين (niẓām tatabbuʿ al-mutaqaddimīn): An Applicant Tracking System (ATS) is software that collects, organizes, and tracks job applicants through each stage of the hiring process, from application to offer. It centralizes CVs, automates screening and communication, and gives recruiters a single pipeline view, which is especially useful for agencies and teams managing many roles at once.
CV / resume screening — فرز السير الذاتية (farz al-siyar al-dhātiyya): CV or resume screening is the process of reviewing applicants' CVs to shortlist those who best match a role's requirements before interviewing. It typically checks qualifications, experience, and skills against the job criteria, and is often partly automated by an ATS using keywords or AI-assisted ranking.
Hiring pipeline — مسار التوظيف (masār al-tawẓīf): A hiring pipeline is the sequence of stages a candidate moves through from application to hire, such as applied, screened, interviewed, offered, and hired. Visualizing recruitment as a pipeline helps teams see where candidates are, spot bottlenecks, and forecast how many applicants are needed to fill a role.
Time-to-hire — زمن التوظيف (zaman al-tawẓīf): Time-to-hire is a recruiting metric measuring the number of days from when a candidate enters the pipeline (often their application) to when they accept an offer. A shorter time-to-hire usually signals an efficient process and reduces the risk of losing strong candidates to competitors.
Payslip — قسيمة الراتب / إيصال الأجر (qasīmat al-rātib): A payslip is the itemized statement an employer gives an employee each pay period, showing gross salary, deductions such as social insurance and income tax, and the resulting net pay. In Egypt it documents the employee's social insurance deduction (11% of the insurable wage) and progressive income tax, and serves as the employee's record of what they earned and what was withheld.