Worked example
A national employee earning 20,000 AED a month. The calculator above opens with these figures; change them or pick “Expatriate” to compare.
| Item | Per month |
|---|---|
| Basic salary | 12,000.00 AED |
| Housing allowance | 6,000.00 AED |
| Other allowances | 2,000.00 AED |
| Gross salary | 20,000.00 AED |
| Contributory wage | 20,000.00 AED |
| Pension 11% on 20,000 AED | −2,200.00 AED |
| Total deducted from your pay | 2,200.00 AED |
| ILOE unemployment insurance premium | −5.00 AED |
| Net salary | 17,795.00 AED |
| Pension 15% on 20,000 AED | 3,000.00 AED |
| Total employer contributions | 3,000.00 AED |
| Total cost to the employer | 23,000.00 AED |
An expatriate on the same pay has 5.00 AED deducted and takes home 19,995.00 AED; the employer pays 0.00 AED.
Contributions and net salary for nationals by salary
| Gross salary | Contributory wage | Employee pays | Net salary | Employer pays |
|---|---|---|---|---|
| 10,000 AED | 10,000 AED | 1,100.00 AED | 8,895.00 AED | 1,250.00 AED |
| 15,000 AED | 15,000 AED | 1,650.00 AED | 13,345.00 AED | 1,875.00 AED |
| 20,000 AED | 20,000 AED | 2,200.00 AED | 17,795.00 AED | 3,000.00 AED |
| 30,000 AED | 30,000 AED | 3,300.00 AED | 26,690.00 AED | 4,500.00 AED |
| 40,000 AED | 40,000 AED | 4,400.00 AED | 35,590.00 AED | 6,000.00 AED |
| 60,000 AED | 60,000 AED | 6,600.00 AED | 53,390.00 AED | 9,000.00 AED |
| 100,000 AED | 70,000 AED | 7,700.00 AED | 92,290.00 AED | 10,500.00 AED |
Per month, with the same salary split as the example (private sector, registered from October 2023).
Contribution rates
Emiratis, private sector, registered from 31 Oct 2023
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Pension | Employee | 11% | from 3,000 AED up to 70,000 AED |
| Pension | Employer | 12.5% below 20,000 AED, 15% above | from 3,000 AED up to 70,000 AED |
| Pension | Government | 2.5% below 20,000 AED, 0% above | from 3,000 AED up to 70,000 AED |
Emiratis, private sector, registered before 31 Oct 2023
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Pension | Employee | 5% | from 1,000 AED up to 50,000 AED |
| Pension | Employer | 12.5% | from 1,000 AED up to 50,000 AED |
| Pension | Government | 2.5% | from 1,000 AED up to 50,000 AED |
Emiratis, government, registered from 31 Oct 2023
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Pension | Employee | 11% | up to 100,000 AED |
| Pension | Employer | 15% | up to 100,000 AED |
Emiratis, government, registered before 31 Oct 2023
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Pension | Employee | 5% | up to 300,000 AED |
| Pension | Employer | 15% | up to 300,000 AED |
Expatriates
| Branch | Paid by | Rate | On |
|---|---|---|---|
| No contributions |
Unemployment insurance (ILOE): paid by the worker, AED 5 a month if basic salary is AED 16,000 or less and AED 10 above that.
Official source: GPSSA: contributions under Federal Decree-Law 57/2023, GPSSA FAQ, UAE unemployment insurance scheme (ILOE). Rates checked on Oct 29, 2026.
Questions people ask
Is there income tax on salaries in UAE?
No, there is no personal income tax on salaries. The only deductions are social insurance for nationals and the unemployment insurance premium.
What pay counts for contributions?
The salary in the employment contract (private sector), between AED 3,000 and 70,000 a month for members since 31 October 2023; government employees contribute on basic salary plus allowances up to AED 100,000.
Do expatriates pay social insurance?
Expatriates pay 5.00 AED a month on the example salary (the ILOE premium) but no pension contributions; they get an end-of-service gratuity instead.
What about GCC citizens working here?
They stay in their home country’s scheme through the GCC extension of insurance protection and pay their home country’s rates.
Reviewed by Soufyane S.. Last updated Oct 29, 2026. How we check numbers
Estimates for information only, not tax, legal or financial advice. Check with an adviser or the official tax authority.