1- An employee in a public sector receives monthly (LE) 1800 as a basic salary (of which 700 special increment ),800 work nature allowance, 900 social increment ,500 representation travel as as allowance ,10 as as allowance ,100 as special increment (not added to basic salary). So if you learn that: -He pays insurance premium of (2000 per month on his life to his grand father and 1000 per month on his life to his wife). -He delegated to Ain Shams university exam for L.E 3000 He pays social insurance 300 monthly. Required to calculate tax base.