# UAE Pension Contribution Calculator 2026

> Monthly GPSSA contributions for employee and employer in UAE, and net salary for nationals and expatriates, from the current official rates and wage caps.

URL: https://paycheck-math.com/ae/pension-contribution-calculator/  
Breadcrumbs: Home > United Arab Emirates > Social insurance calculator  
Language: en-AE  
Rates checked: 2026-10-29  

Emiratis who joined the GPSSA pension scheme from 31 October 2023 pay 11% of their contribution salary (AED 3,000 to 70,000 a month in the private sector) and employers pay 15%, of which the government pays 2.5% for salaries under AED 20,000. Those registered earlier pay 5%. Expatriates pay no pension contributions, but every worker pays the ILOE unemployment insurance premium: AED 5 a month, or AED 10 if basic salary is above AED 16,000. There is no income tax on salaries. On a 20,000 AED salary an Emirati pays 2,200.00 AED and takes home 17,795.00 AED.

## Result with default inputs

Inputs: period=month, nationality=national, basic=12000, housing=6000, other=2000, regime=new, sector=private, iloe=true

**Net salary per month: 17,795.00 AED**

- You pay: 2,205.00 AED
- Employer pays: 3,000.00 AED
- Share of your gross pay: 11.03%
- Net per year: 213,540.00 AED

| Line | Item | Amount |
| --- | --- | --- |
|  | **Pay** |  |
|  | Basic salary | 12,000.00 AED |
|  | Housing allowance | 6,000.00 AED |
|  | Other allowances | 2,000.00 AED |
|  | **Gross salary** | 20,000.00 AED |
|  | **Social insurance** |  |
|  | 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 |
|  | **Employer contributions (not deducted from your pay)** |  |
|  | 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 |

_Estimate from the GPSSA rates for federal, private-sector and northern-emirate members. Abu Dhabi and Sharjah government employees have their own pension funds. There is no income tax on salaries._


To compute other inputs, call the JSON API: `https://paycheck-math.com/api/v1/calculate?path=%2Fae%2Fpension-contribution-calculator%2F&period=month&nationality=national&basic=12000` or open the page URL with the same query parameters.

## 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](https://gpssa.gov.ae/pages/en/media-center/news/gpssa-insureds-contribution-payment-may-be-extended-15th-day-each-month), [GPSSA FAQ](https://gpssa.gov.ae/pages/en/help/faq), [UAE unemployment insurance scheme (ILOE)](https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme). 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.

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Estimates for information only, not tax, legal or financial advice. Check with an adviser or the official tax authority.