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Social security in United Arab Emirates 2026
If you're an expatriate, the answer is simply zero: no social security contributions come out of your salary — you receive a legally mandated end-of-service gratuity from your employer instead.
Emirati nationals are the ones in the pension system: 5% of salary for those registered before October 2023, 11% for those who joined after, under the General Pension and Social Security Authority (GPSSA).
At a glance
- top rate
- 11% (Emiratis registered from Oct 2023); 5% (earlier registrants)
- entry band
- 0% for expatriates
- tax year basis
- Monthly, through payroll (nationals only)
- filing deadline
- Employer-handled
- residency basis
- Nationality-based, not residency-based
- regime flag
- Expat substitute: end-of-service gratuity
Rates
Employee-side contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Expatriate employees — all nationalities other than UAE and Gulf Cooperation Council (GCC) nationals |
| 5% | Pensionable salary | Emirati employees registered before October 2023 (older pension law) |
| 11% | Pensionable salary, capped | Emirati employees registered from October 2023 (2023 pension law) |
| Home-country rates | Per home scheme | Gulf Cooperation Council (GCC) nationals, under the cross-border protection system |
Thresholds & allowances
- End-of-service gratuity21 days' basic pay per year (first 5 years), 30 days after
The expat substitute for a pension — paid by the employer at exit
Residency
Residency trigger
Participation follows nationality: only UAE nationals (and GCC nationals via their home schemes) contribute.
Non-resident treatment
Not applicable — expatriate residents and non-residents alike contribute nothing.
Notes
- Abu Dhabi runs its own fund with the same two-tier employee rates; the figures above describe the federal scheme.
- Some employers offer workplace savings plans for expats (Dubai's international financial centre mandates one), but nothing is deducted from your salary by law.
- What employers pay for Emirati staff is a separate topic and is not covered here.
FAQ
Do expats pay social security in the UAE?
No — 0% is deducted from expatriate salaries. Instead, employers owe an end-of-service gratuity of 21–30 days' basic pay per year of service when you leave.
What do Emirati employees contribute?
5% of pensionable salary under the older law (registered before October 2023) or 11% under the 2023 law for newer joiners.
Figures: tax year 2026, compiled from public sources. Not tax advice.