GPSSA contribution rates — United Arab Emirates
The current GPSSA contribution split in United Arab Emirates, published from the same statutory table the AhlanHamad payroll engine deducts with — so what you read here is what payroll actually applies.
GPSSA contribution rates
| Who pays | Rate (% of covered wage) |
|---|---|
| Employer | 15% |
| Employee | 11% |
| Total | 26% |
Rates are the current statutory headline rates for covered employees. Scheme branches, phase-ins for new joiners, and sector variations can adjust the effective rate — the payroll engine applies these automatically.
Who is covered
GPSSA contributions apply to Emirati nationals employed in United Arab Emirates. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead.
GPSSA is the FEDERAL scheme, and it does not cover every Emirati. Employees of Abu Dhabi employers — government and private alike — are with the Abu Dhabi Pension Fund (Law 2/2000, amended by Law 18/2023), and Sharjah government bodies are with the Sharjah Social Security Fund (Law 5/2018). Which fund applies is decided by where the employing entity is headquartered, not by the employee's home emirate. The rates on this page are GPSSA's.
Open the free United Arab Emirates end-of-service calculator
Wage base and caps
Several GCC schemes cap or floor the contributory wage, and some apply phase-ins by registration date. Those limits are law-specific — AhlanHamad payroll applies the current ones automatically; we don't publish a single figure here because it varies by case.
Statutory rules current as of August 2026. These are the statutory baselines, stated for general information — not legal advice. Entitlements can vary with tenure, sector, and contract; verify your specific case.
Frequently asked questions
What is the employer GPSSA contribution rate in United Arab Emirates?
The employer contributes 15% of the covered wage to GPSSA.
What is the employee GPSSA contribution rate in United Arab Emirates?
The employee contributes 11% of the covered wage to GPSSA.
What is the total social-insurance rate in United Arab Emirates?
Employer and employee GPSSA contributions total 26% of the covered wage.
Do expatriates contribute to GPSSA?
GPSSA contributions apply to Emirati nationals employed in United Arab Emirates. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead.
Is there a cap on the GPSSA contributory wage?
Several GCC schemes cap or floor the contributory wage, and some apply phase-ins by registration date. Those limits are law-specific — AhlanHamad payroll applies the current ones automatically; we don't publish a single figure here because it varies by case.
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Read the United Arab Emirates labour-law quick guide · All AhlanHamad tools for United Arab Emirates
Watch it work
Short, narrated screen recordings of the product doing exactly this.
1:04 minUAE vs Oman social insurance — what each country deducts
2:48 minPreparing the monthly social insurance contribution file