The General Pension and Social Security Authority (GPSSA) is the federal body that administers pension and social security benefits for UAE nationals and eligible GCC nationals employed across the country. Governed primarily by Federal Law No. 7 of 1999 and now significantly updated by Federal Decree Law No. 57 of 2023, GPSSA compliance is a non-negotiable payroll obligation for every employer in the UAE — mainland, free zone, government, or private sector alike.
This guide covers every dimension Dubai-based employers need to manage: who falls under GPSSA, how contributions are calculated under both the old and new law, what the payment timeline looks like, and the exact financial penalties triggered by non-compliance.
Who Must Register with GPSSA?
GPSSA registration is mandatory for any employer — government or private, mainland or free zone — that employs at least one UAE national or GCC national. The obligation extends across all seven emirates, with one critical exception: employers registered in Abu Dhabi register with the Abu Dhabi Pension Fund (ADPF) instead.
Covered Employees
UAE Nationals (Emiratis) — All Sectors
All UAE nationals aged 18–60 employed in the federal government, local government (excluding Abu Dhabi and Sharjah government sectors), and private sector across all emirates must be registered. Free zone employment is explicitly included.
GCC Nationals Working in the UAE
Bahraini, Kuwaiti, Omani, Qatari, and Saudi nationals employed in the UAE are covered under the Unified Protection Extension System (Cabinet Resolution No. 18 of 2007), ensuring they receive equivalent pension coverage to their home country.
Minimum Age 18, Maximum Age 60
Employees must be between 18 and 60 years old to be registered. Employees who hold a family book (كتاب العائلة) and are employed in qualifying entities are entitled to enrolment.
Who Is Excluded?
- Expatriate (non-UAE, non-GCC) employees — they receive end-of-service gratuity under UAE Labour Law instead
- UAE nationals covered by military or Ministry of Interior pension funds
- Self-employed Emiratis (different GPSSA registration track)
- Employees of Abu Dhabi-licensed entities (they register with ADPF)
- Employees of Sharjah government entities (covered by Sharjah Social Security Fund)
How to Register with GPSSA
Registration is a two-step process: first the employer registers, then each eligible employee is enrolled separately. Both are completed through GPSSA's Maashi platform using UAE Pass.
Step 1 — Employer Registration
Submit Employer Registration Application
Access the Maashi employer portal via UAE Pass. Complete the online registration form and submit with required documents. GPSSA issues a 4-digit Company Registration (CR) Number by email.
Required Employer Documents
Valid trade licence (attested) · Memorandum of Association and amendments (for LLCs) · Power of attorney / authorised signatory card · Establishment card
Step 2 — Employee Registration
Register Within 30 Days of Joining
Employers must register each eligible employee within one calendar month from their date of joining. Late registration triggers retroactive contributions and penalties from the actual start date.
Required Employee Documents
Emirates ID copy · Family book copy (at time of appointment) · Employment contract (attested by MOHRE for private sector) · Health fitness certificate from a government agency · Insured Start Service Form
Insurance Number Issued
Upon successful registration, GPSSA issues an insurance number confirming the employee's enrolment. Employees should verify this number with their employer.
GPSSA Contribution Rates (2026)
The UAE now operates two parallel contribution regimes depending on when an employee first entered the GPSSA system. It is critical employers correctly identify which law applies to each employee.
Regime 1 — Federal Law No. 7 of 1999 (Pre-October 2023 Joiners)
Applies to all UAE nationals who were registered with GPSSA before 31 October 2023.
| Sector | Employee Share | Employer Share | Government Subsidy | Total |
|---|---|---|---|---|
| Government Sector | 5% | 15% | — | 20% |
| Private Sector (salary ≤ AED 20,000) | 5% | 12.5% | 2.5% (covers employer) | 20% |
| Private Sector (salary > AED 20,000) | 5% | 15% | — | 20% |
Regime 2 — Federal Decree Law No. 57 of 2023 NEW
Applies to all UAE nationals who joined the workforce for the first time on or after 31 October 2023.
| Sector | Employee Share | Employer Share | Government Subsidy | Total |
|---|---|---|---|---|
| Government Sector | 11% | 15% | — | 26% |
| Private Sector (salary ≤ AED 20,000) | 11% | 12.5% | 2.5% (covers employer) | 26% |
| Private Sector (salary > AED 20,000) | 11% | 15% | — | 26% |
What is the Pensionable Salary (Contribution Base)?
The pensionable salary — also called the contribution account salary — is the amount on which contribution percentages are applied. It is not always the same as gross salary, and the definition differs between government and private sectors.
| Sector | Salary Components Included | Salary Cap |
|---|---|---|
| Government Sector (Law 1999) | Basic salary + cost of living allowance + social allowance for children + housing allowance | AED 300,000 |
| Private Sector (Law 1999) Old | Gross salary — all allowances in the employment contract | AED 50,000 |
| Private Sector (Law 2023) New | Full salary including all incentive payments and allowances | AED 70,000 |
| Public Sector (Law 2023) New | Full pensionable salary | AED 100,000 |
Minimum pensionable salary: AED 1,000 (both laws). Contributions cannot be calculated on less than this amount.
🧮 GPSSA Contribution Estimator
Estimate monthly GPSSA contributions for a UAE national employee. Actual amounts may vary — consult our team for a verified payroll calculation.
* Salary capped at maximum pensionable limit. Government subsidy applied where eligible. This is an estimate only.
Payment Deadline & Process
GPSSA contributions must be remitted monthly. The timeline is fixed by federal law and there is no discretion on payment scheduling.
| Event | Timing |
|---|---|
| Contributions due (from) | 1st of the following month |
| Contribution payment deadline | 15th of the following month |
| Penalty commencement | 16th of the following month (automatic) |
Example: Contributions for the month of July must be paid between 1 August and 15 August. From 16 August onwards, daily penalties begin accruing automatically.
Payment Method
All GPSSA contributions must be paid via UAEFTS (UAE Funds Transfer System) through the employer's bank or an approved exchange house. Direct deposits, cash, cheque, or wire transfers are not accepted. When setting up the UAEFTS payment, the employer must include: Emirates ID number, company number, employee salary, pension year, and month as remittance information.
Penalties for Non-Compliance
Late Contribution Payment
Under both Federal Law No. 7 of 1999 and Federal Decree Law No. 57 of 2023, an employer that fails to pay contributions by the 15th of the month becomes liable for a daily penalty of 0.1% of the outstanding contribution amount. This is applied without prior warning or notification by GPSSA. The penalty compounds for every day the payment remains outstanding.
Late or Non-Registration of an Employee
If an employer fails to register an eligible employee within the mandatory 30-day window from their joining date:
- All parties (employer and employee) become liable to pay contributions retroactively from the actual start date of employment
- The employer incurs penalties on all overdue contributions from the dates they were originally due
- Any unregistered and unpaid service period is deducted from the employee's total pensionable service — directly reducing their eventual pension benefit
- GPSSA has the statutory right to impose additional amounts on non-compliant employers
Inaccurate Contribution Payments
Paying contributions on an incorrect salary base — understating the pensionable salary, for example — also constitutes a violation. Employers may face back-payment obligations plus penalties on the understated amounts.
| Violation | Consequence |
|---|---|
| Late payment (after 15th) | 0.1% daily on outstanding amount — no warning, automatic |
| Non-registration within 30 days | Retroactive contributions + penalties from joining date |
| Inaccurate salary declaration | Back-payment + penalties on understated difference |
| Continued non-compliance | GPSSA may take legal action; employee's pension entitlement is reduced |
Pension Benefits — What Employees Accrue
Understanding what employees build towards helps contextualise the compliance obligation for employers. GPSSA contributions are not just a cost — they are the foundation of an employee's retirement security.
| Benefit Aspect | Law 1999 (Pre-Oct 2023) | Law 2023 (Post-Oct 2023) |
|---|---|---|
| Minimum retirement age | 50 years | 55 years |
| Minimum service for pension | 20 years | 30 years |
| Minimum monthly pension | AED 10,000 | AED 10,000 |
| Salary base for pension calculation | Average of final 5 years | Average of final 6 years |
| Service cap (standard) | 35 years | 35 years |
| Excess service (beyond 35 years) | 3 months' salary per additional year | |
GCC Nationals — Unified Protection Extension System
GCC nationals (Bahraini, Kuwaiti, Omani, Qatari, Saudi) employed in the UAE are covered under the Unified Protection Extension System established by Cabinet Resolution No. 18 of 2007. The key points for UAE employers:
- Employer contributions are capped at the UAE employer rate — the employee bears any difference if their home country's rate is higher
- GCC nationals must be registered in both the UAE (GPSSA) and their home country's pension authority
- The same contribution deadline of the 15th of the following month applies
- The same 0.1% daily penalty for late payment applies, and GPSSA now actively enforces this from July 2025
- GPSSA coordinates with home country authorities and has authority to take legal action against non-compliant employers
Managing GPSSA in Your Payroll Function
For most organisations, GPSSA compliance is handled as part of the broader payroll process. Here is how it should be integrated:
Identify Eligible Employees Each Month
Track nationalities across your workforce. Maintain separate records for pre-October 2023 and post-October 2023 UAE national joiners to apply the correct law and rates.
Lock January Salary as Base (Private Sector)
At the start of each year, freeze the January salary as the pensionable base for all months until December. Mid-year changes are not reflected until the following January (unless retroactive).
Deduct Employee Portion via Payroll
The employee's share (5% or 11%) is deducted from gross salary via payroll. The employer then pays the total (employer + employee share) to GPSSA via UAEFTS.
Submit by the 15th — Every Month
Set an internal cut-off of the 10th–12th to ensure bank processing time does not push the actual remittance past the 15th deadline.
New Joiners — Register Within 30 Days
Trigger a registration workflow the moment a UAE or GCC national joins. The 30-day deadline is firm; missing it creates retroactive liability.
Fastlane's payroll services in Dubai cover the full GPSSA compliance cycle — including GPSSA registration, monthly contribution processing, UAEFTS setup, and annual salary base updates — removing this obligation from your internal team entirely.
Outsource Your GPSSA Payroll ComplianceFrequently Asked Questions
Expert Review — Fastlane Compliance Team
Payroll & Social Security Compliance | Dubai, UAE
"GPSSA compliance failures are among the most common and costly payroll oversights we encounter when onboarding new clients. The combination of a hard 15th-of-month deadline, automatic 0.1% daily penalties, retroactive liability for late registrations, and the January salary freeze rule creates a compliance environment where even well-intentioned employers can quickly accumulate significant exposure — especially when scaling up UAE national hiring. A properly structured payroll function treats GPSSA not as an afterthought, but as a core monthly deadline with the same rigour as WPS."
Need Help Managing GPSSA Compliance?
Fastlane handles GPSSA registration, monthly contribution processing, and payroll compliance for businesses across Dubai and the UAE. From first-time employer setup to ongoing monthly remittance — we've got it covered.