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PIFSS contribution rates — Kuwait

The current PIFSS contribution split in Kuwait, published from the same statutory table the AhlanHamad payroll engine deducts with — so what you read here is what payroll actually applies.

PIFSS contribution rates

Who paysRate (% of covered wage)
Employer11.5%
Employee10.5%
Total22%

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

PIFSS contributions apply to Kuwaiti nationals employed in Kuwait. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead.

Open the free Kuwait end-of-service calculator

Calculate net pay & employer cost in Kuwait

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 PIFSS contribution rate in Kuwait?

The employer contributes 11.5% of the covered wage to PIFSS.

What is the employee PIFSS contribution rate in Kuwait?

The employee contributes 10.5% of the covered wage to PIFSS.

What is the total social-insurance rate in Kuwait?

Employer and employee PIFSS contributions total 22% of the covered wage.

Do expatriates contribute to PIFSS?

PIFSS contributions apply to Kuwaiti nationals employed in Kuwait. 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 PIFSS 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 Kuwait labour-law quick guide · All AhlanHamad tools for Kuwait