Government sector contributions reflect an employee’s actual monthly contribution
salary, while private sector contributions are generally based on the contribution salary
approved in January for the full year
Abu Dhabi, United Arab Emirates, November 2026: The General Pension and Social
Security Authority (GPSSA) has encouraged employers in the government and private sectors
to comply with the rules governing the payment of monthly pension contributions on behalf of
insured employees.
For insured employees in the government sector, contributions are calculated monthly based on
the employee’s actual contribution salary for that month. Any change in the contribution salary is
therefore reflected in the contribution amount from the month it takes effect.
For example, if a government employee’s contribution salary is AED 20,000 from January to
March and increases to AED 22,000 in April, contributions are calculated based on the
respective salary for each period.
For private sector employees who join an establishment after January, contributions are
calculated using the contribution salary applicable when they join. This remains the basis until
the end of December, after which the contribution salary approved in January applies for the
new year. Similarly, if a private sector employee’s contribution salary is AED 15,000 in January
and increases to AED 17,000 in July, contributions continue to be calculated on AED 15,000
until the end of December. The contribution salary approved the following January then
becomes the basis for contributions for that year.
An exception applies when a salary increase is approved retroactively from January of the same
year. In such cases, the revised contribution salary may be applied to earlier months, with
contributions recalculated and adjusted accordingly.
GPSSA Classification:
Confidential
GPSSA also emphasised the importance of maintaining accurate salary information through the
Ma’ashi digital platform, in accordance with the procedures applicable to each sector. This helps
ensure the accuracy of pension and social security records and safeguards the pension and
social security rights of insured employees.
Regarding payment deadlines, the Authority explained that contributions become due at the end
of the month to which they relate and may be paid up until the 15th day of the following month.
Additional amounts as prescribed by law apply if payment is delayed beyond the specified
deadline.
The Authority further noted that contributions are payable for all periods of service completed by
UAE nationals who are subject to the pension law, regardless of the duration of their service.
Contributions paid for these periods form part of the insured employee’s social insurance
record, helping safeguard their rights in accordance with the applicable legal provisions and
eligibility requirements.
GPSSA reaffirmed that correct calculation and timely payment of contributions are key employer
responsibilities and are essential to protecting the pension and social security rights of UAE
nationals.
About the General Pension and Social Security Authority GPSSA:
The General Pension and Social Security Authority (GPSSA) is a financially and
administratively independent federal authority established under Federal Law No. (6) of 1999 to
administer and implement pension and social security systems in the United Arab Emirates.
The Authority delivers comprehensive insurance protection for
insured individuals, pensioners, and their beneficiaries, ensuring the long-term sustainability of
the pension ecosystem to guarantee social and financial stability. Driven by its core values of
GPSSA Classification:
Confidential
transparency, efficiency, excellence and customer happiness, the GPSSA is committed to
providing innovative insurance services aligned with global best practices in retirement planning.
