How much goes to GPSSA each month, and can you add past service?

Under Federal Decree-Law No. 57 of 2023, 26% of your contribution salary is paid to the General Pension and Social Security Authority (GPSSA) each month. You pay 11%, deducted from your salary, and your employer pays 15%.¹²

How are contributions split?

For example, on a private sector contribution salary of AED 15,000 you pay AED 1,650, your employer AED 1,875 and the government AED 375, a total of AED 3,900. The GPSSA pension calculator shows the split for your salary.

What salary are contributions based on?

In the private sector, contributions for a calendar year are based on your January salary. If you join after January, the salary in your first month is used until the next January.¹

Check that the salary your employer reports to GPSSA matches your contract.

What must your employer do?

• Register you with GPSSA within 30 days of your start date. Late registration costs the employer AED 200 a day for each person.
• Tell GPSSA within 15 days when your service ends.
• Pay its share and yours by the 15th of the following month. Late payment adds 0.1% a day, up to the amount due.
• Pay on your real salary. An employer that did not pay on real salaries owes an extra 10%.¹

UAE Government guidance says registration of Emiratis working in the government and private sectors is mandatory.³

Can you add previous years of service?

Yes. You can add earlier service with any employer under the law, service before you became an Emirati, and service with other bodies the Cabinet names.¹

The conditions:

• apply in writing before your service ends, with the documents
• the earlier service did not end for a reason that removes all pension or gratuity rights
• it was not temporary or pre-appointment training
• you pay both the employee and employer shares for the added period, on your contribution salary at the date you apply
• you pay in one sum within 30 days of approval, or in instalments under GPSSA’s rules, and in full before your service ends.¹

If your service ends before you finish paying, only the period you paid for is added.¹

GPSSA says you can also merge years by choosing not to take the end of service gratuity when you leave one employer, so the years count with the next one.²

Ask GPSSA for the cost before you apply. The 30-day payment window starts on approval.

The small print

• Articles. Contributions are Article 4, contribution salary Article 5, the January salary rule Article 10, employer duties and late fees Article 11, the payment deadline Article 12, and adding service Articles 7 and 8 of Federal Decree-Law No. 57 of 2023.¹
• Government support. The Cabinet may change or cancel the 2.5% support.¹
• 2023 transition. Contributions due from the law’s effective date had to be paid in full from 1 January 2024, with no late fee for the period to 31 December 2023.¹
• 1999 law. If you were insured before 31 October 2023, your rates are set by Federal Law No. 7 of 1999. Ask GPSSA for your figures.³