UAE and GCC national employees must be enrolled in the General Pension and Social Security Authority (GPSSA). Employer contribution: 12.5% of basic salary. Employee contribution: 5%. Expatriate employees are not covered by UAE social security — their retirement benefit is end-of-service gratuity. DIFC employers use DEWS instead of GPSSA.
GPSSA — who must enrol?
The General Pension and Social Security Authority (GPSSA) is the federal body that administers pension and social insurance for UAE nationals employed in the private sector. GCC nationals employed in the UAE on a residence permit are also enrolled — their contributions are coordinated with their home country’s pension authority.
Mandatory enrolment: all UAE national employees in the private sector from their first day of employment, and GCC national employees from the first employment month. Employers must register new UAE/GCC national hires with GPSSA within the first month — delay penalties apply.
Contribution rates and calculation
GPSSA contributions are calculated on the employee’s basic salary only. Housing allowance, transport, commissions, and bonuses are excluded from the contribution base. This is consistent with the gratuity and leave pay base — basic salary is always the reference point for statutory UAE HR calculations.
| Contributor | Rate | Basis |
|---|---|---|
| Employer | 12.5% of basic salary | Deducted from employer payroll budget; not offset against salary |
| Employee | 5% of basic salary | Deducted from employee’s monthly salary |
| Total GPSSA contribution | 17.5% of basic salary | Employer remits both portions to GPSSA monthly |
| Government top-up (Abu Dhabi) | 2.5% additional from Abu Dhabi government | For Abu Dhabi-registered employers only; varies by emirate |
Expatriate employees — no UAE social security
Expatriate employees (non-UAE, non-GCC nationals) are not enrolled in GPSSA and do not pay or receive UAE social security contributions. Their retirement benefit from UAE employment is the end-of-service gratuity — the 21/30-day-per-year calculation.
The UAE government has proposed a voluntary savings scheme for expatriates through the Employee Savings Scheme (ESS) — similar to DEWS for DIFC employees — but this was not yet mandatory across all sectors as of 2026. Some employers offer voluntary savings contributions as a benefit.
DIFC employees — DEWS instead of GPSSA
DIFC employers use the DIFC Employee Workplace Savings (DEWS) scheme instead of GPSSA. DEWS is a defined contribution scheme administered by Zurich and other providers. The employer contributes a percentage of basic salary monthly into a portable savings account in the employee’s name.
For UAE nationals in DIFC, DEWS contributions partially substitute the gratuity obligation. DEWS is compulsory for all DIFC employees (including expatriates) — replacing the mainland gratuity model.
Need GPSSA registration and monthly contributions managed?
We register UAE and GCC national employees with GPSSA, calculate monthly contributions, and include them in payroll and remittance. Fixed monthly fee.
Frequently asked questions
Who must contribute to GPSSA in UAE?+
All UAE national employees in the private sector, and GCC national employees in the UAE. Employer contribution: 12.5% of basic salary. Employee: 5%. Expatriate employees are not enrolled in GPSSA.
What is the GPSSA employer contribution rate?+
12.5% of the employee’s basic salary. The total GPSSA contribution (employer + employee) is 17.5% of basic salary, all remitted by the employer to GPSSA monthly.
Do expatriate employees get social security in UAE?+
No. Expatriate employees are not covered by UAE GPSSA. Their primary end-of-service benefit is the mandatory gratuity (21/30 days per year). Some employers offer voluntary savings or DEWS-style contributions as additional benefits.
What is DEWS in DIFC?+
DIFC Employee Workplace Savings — a mandatory defined contribution savings scheme for all DIFC employees (including expatriates). It replaces the mainland gratuity model. The employer makes monthly contributions to a portable employee savings account.
When must UAE national employees be registered with GPSSA?+
Within the first month of employment. Employers who delay GPSSA registration face penalties from GPSSA and may face back-contributions liability from the first day of employment.
Is GPSSA contribution included in WPS payroll?+
The employee’s 5% contribution is deducted from their salary and remitted to GPSSA. The employer’s 12.5% is an additional payroll cost. The full 17.5% is remitted directly to GPSSA — not via WPS. WPS records the net salary after the 5% employee deduction.