UAE GPSSA Pension Contribution Calculator
Based on Federal Law No. 7 of 1999, Federal Decree-Law No. 57 of 2023 on Pensions and Social Security, and DIFC Employment Law No. 2 of 2019 (Article 66). Last reviewed: 2026-09-23.
This calculator splits the monthly GPSSA pension contribution for a UAE national employed in the private sector into the employee’s share, the employer’s share and the federal government’s support, under the law that applies to the person. A second mode prices the DEWS Core Benefits an employer in the DIFC pays for a non-national employee. Everything runs in your browser.
The Contribution Rules
Two federal laws apply side by side. Emiratis insured before 31 October 2023 stay under Federal Law No. 7 of 1999; those insured from that date are under Federal Decree-Law No. 57 of 2023, which does not apply to anyone subject to the 1999 law (Article 2(2)).
Under the 1999 law the insured pays 5% of the contribution account salary and the employer 15%; for a private-sector employer the government bears 2.5% of that 15%, so the employer pays 12.5% (Article 2). The total is 20%.
Under the 2023 law the insured pays 11% and the employer 15%. For a private-sector employer the government bears 2.5% of the employer’s share only for nationals whose contribution account salary is less than AED 20,000 (Article 4(1)). The total is 26% either way.
In the private sector the contribution account salary is the wage in the employment contract, with a floor and a ceiling: AED 1,000 to AED 50,000 under the 1999 law (Article 1) and AED 3,000 to AED 70,000 under the 2023 law (Article 5(2)). GPSSA describes it as the contract salary including the basic salary, bonuses and regular monthly allowances.
In the DIFC, an employer pays DEWS or another Qualifying Scheme 5.83% of a non-national employee’s Monthly Basic Wage for the first five years of service and 8.33% for each additional year (DIFC Employment Law, Article 66(7)). The Monthly Basic Wage cannot be counted at less than 50% of the Monthly Wage (Article 66(8)(b)).
How the Contributions Are Calculated
Contribution salary = the contract wage, raised to the law’s floor or cut to its ceiling. Each share = contribution salary × its rate, rounded to the fils. The annual figure is twelve times the monthly one, because the private-sector basis is the January salary for the whole calendar year (Decree-Law 57/2023, Article 10(2)).
DEWS: Core Benefits = max(basic wage, 50% × monthly wage) × 5.83% while the service year being priced is one of the first five, × 8.33% from the sixth year on.
Assumptions and Limits
You enter the contribution account salary: which allowances a contract wage includes is a fact of the contract, so the page lists what GPSSA says it includes instead of guessing from components.
Out of scope: Emiratis employed in Abu Dhabi (Abu Dhabi Pension Fund), GCC nationals (covered under the GCC insurance-protection extension), the government sector, voluntary schemes and purchased service.
DEWS: the month of the fifth anniversary is split by days under Article 66(8)(c); this page prices whole service years. Probation deferral (Article 66(12)), the top-up for UAE and GCC nationals in the DIFC (Article 65(3)) and exempted employees are stated, not computed.
Worked Examples
Monthly contributions, AED:
Insured before 31 October 2023, contract wage AED 25,000
25,000 × 5% | 12.5% | 2.5%
= employee 1,250.00; employer 3,125.00; government 625.00; total 5,000.00
Insured from 31 October 2023, contract wage AED 15,000
15,000 × 11% | 12.5% | 2.5%
= employee 1,650.00; employer 1,875.00; government 375.00; total 3,900.00
Insured from 31 October 2023, contract wage AED 25,000
25,000 × 11% | 15% (no support at AED 20,000 or more)
= employee 2,750.00; employer 3,750.00; total 6,500.00
Insured from 31 October 2023, contract wage AED 80,000
capped at 70,000 × 11% | 15%
= employee 7,700.00; employer 10,500.00; total 18,200.00
DIFC, basic AED 10,000, wage AED 25,000, 5 completed years
max(10,000, 12,500) × 8.33%
= Core Benefits 1,041.25 a month (the sixth service year)
Frequently Asked Questions
How much is the GPSSA pension contribution in the private sector?
For an Emirati insured from 31 October 2023 the total is 26% of the contribution account salary: 11% from the employee and 15% from the employer, of which the government bears 2.5% where the salary is below AED 20,000. For someone insured before that date it is 20%: 5% employee, 12.5% employer and 2.5% government.
Is the pension deduction 5% or 11%?
It depends on when the person was first insured. The 2023 law does not apply to Emiratis insured before 31 October 2023; they keep the 1999 law’s 5%. Those insured from that date pay 11%.
Which salary is the pension calculated on?
In the private sector, the wage in the employment contract — GPSSA describes it as the basic salary, bonuses and regular monthly allowances — within a floor and a ceiling: AED 1,000 to 50,000 under the 1999 law, AED 3,000 to 70,000 under the 2023 law. The January salary is the basis for the calendar year.
When does the government pay 2.5% for the employer?
Under the 1999 law, for every private-sector employer. Under the 2023 law, only for nationals whose contribution account salary is less than AED 20,000; at AED 20,000 or more the employer pays the full 15%.
Does the new law phase the rates in?
No. Decree-Law 57/2023 sets 11% and 15% from its entry into force; its transitional provision concerns when the contributions had to be paid in full (from 1 January 2024), not a rising rate. The Cabinet may revise the rates later.
What are the DEWS contribution rates in the DIFC?
5.83% of the Monthly Basic Wage for the first five years of service and 8.33% for each additional year, paid monthly by the employer (Article 66(7)). The Monthly Basic Wage cannot be counted at less than 50% of the Monthly Wage.
Does DEWS replace the end-of-service gratuity?
For service from 1 February 2020, yes: the DIFC gratuity now covers only service before the Qualifying Scheme Commencement Date (Article 66(1)), and Core Benefits are paid into the scheme from that date.
Are Emiratis in Abu Dhabi covered?
No. Emiratis employed in Abu Dhabi are covered by the Abu Dhabi Pension Fund under its own law and rates, which this calculator does not model.
Official Sources
Based on Federal Law No. 7 of 1999, Federal Decree-Law No. 57 of 2023 on Pensions and Social Security, and DIFC Employment Law No. 2 of 2019 (Article 66). Last reviewed: 2026-09-23.
- Federal Law No. 7 of 1999 (UAE Legislation portal)
- Federal Decree-Law No. 57 of 2023 Concerning Pension and Social Security (UAE Legislation portal)
- GPSSA — The most prominent features of Federal Law No. 57 of 2023
- GPSSA — Distribution of the contributions due
- GPSSA — What the contribution calculation salary is
- GPSSA — Private-sector contributions and payment dates
- DIFC Employment Law No. 2 of 2019 (consolidated, PDF)
- DIFC — Employment Law, legal database
Disclaimer
* An estimate from the published law texts and GPSSA guidance; GPSSA and the DIFC Authority are the authorities on any individual case. Last reviewed: 2026-09-23. This is not legal advice. The employment contract, the law that actually applies (the DIFC and ADGM free zones have their own employment laws) and any decision of MOHRE or a court prevail over this estimate — verify with MOHRE or a qualified adviser.