Egypt Salary Calculatorحاسبة الراتب المصري — 2026

The Law 4.3 Deduction — The Small Line on Every Egyptian Payslip

Look closely at your payslip and you will find a small deduction of 0.05% of gross salary labelled "Law 4.3". Despite its tiny size, it is one of the most-asked-about items because it appears every month with no explanation. This guide covers what it is and what it actually costs you.

What is it and how is it calculated?

It is a compulsory monthly deduction of 0.05% (half a per mille) of your gross salary, collected for social solidarity purposes under the law.

The math is direct: gross salary × 0.0005. There is no cap and no exemption — the rate applies to the full gross.

How much does it cost you?

In numbers: a EGP 10,000 salary means EGP 5 per month (EGP 60/year). EGP 20,000 means EGP 10 per month. EGP 50,000 means EGP 25 per month (EGP 300/year).

It is by far the smallest of the three deductions on your salary, but it is a fixed legal item that every employer must apply and remit.

Where it sits among your deductions

In the net salary formula it sits alongside insurance and tax: Net = Gross − Social Insurance (11%) − Income Tax − Law 4.3 (0.05%). Our calculator shows it on its own row so you can see its exact value for any salary.

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Frequently Asked Questions

Does the Law 4.3 deduction reduce my income tax?⌄

Its value is too small to meaningfully change the taxable base; it is an independent deduction calculated directly as 0.05% of gross salary.

Is it applied to bonuses?⌄

The rate is applied to the monthly gross wage as defined by each company's payroll policy; on most payslips it is calculated on the fixed monthly gross.

Can I be exempted from it?⌄

No — it is mandatory by law for salaries, and neither the employee nor the employer can opt out.

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