SISocial insurance base follows NOSCO company policy embedded in the workbook: Gross ÷ 1.3, rounded up to the nearest 100, capped at the 2026 ceiling of EGP 16,700. Employee 11% / employer 18.75% — Law 148/2019.
TAXIncome tax — Law 7/2024 annual brackets with high-income bracket-disappearance, applied to (Gross − 20,000/12 − SI − taxable deductions) × 12, floored to 10, divided by 12.
FUNDMartyrs' Families Fund — Law 4/2021 & Circular 61/2024: 0.05% of gross salary.
For internal Egytrans / NOSCO HR use. Figures reproduce the Gross_up_2026.xlsx calculation engine exactly (verified to <0.005 EGP). Net → Gross returns the smallest gross that yields the target net.