UAE onboarding, explained from both sides.

GPSSA Pension & Social Security: An Employer's Guide for UAE & GCC Nationals

The General Pension and Social Security Authority (GPSSA) runs the UAE's mandatory pension scheme for UAE nationals only - expatriate staff are excluded (they receive end-of-service gratuity instead). Under Federal Decree-Law No. 57 of 2023, effective 31 October 2023, total monthly contributions are 26% of the pensionable ("contribution account") salary for new entrants: 11% from the employee and 15% from the employer, with the government paying 2.5% on the employer's behalf for private-sector Emiratis earning under AED 20,000. Employers must register each Emirati within 30 working days of joining and remit contributions between the 1st and 15th of each month.

1. 1Confirm who must be enrolled. Enrolment is mandatory for UAE national employees only. Expatriate staff are NOT covered by GPSSA - they accrue end-of-service gratuity instead. GCC nationals (Saudi, Bahrain, Kuwait, Oman, Qatar) working in the UAE are covered under the GCC Unified Protection Extension, where the employer registers them and contributions are calculated under the employee's HOME-country pension law, not the UAE rates.
2. 2Register the establishment with GPSSA. An employer with at least one Emirati (or GCC national) employee must be registered with GPSSA. Required documents for private-sector firms include the UAE trade/business licence, the Memorandum of Association, and the owner/partner's Emirates ID or passport. Firms headquartered in Abu Dhabi register with ADPF instead.
3. 3Register each Emirati employee within 30 working days. The employer must register a new Emirati employee within 30 working days of the joining date. Late registration attracts an additional amount of AED 200 for each day of delay, multiplied by the number of insured individuals affected (per the GPSSA employers-registration service page).
4. 4Identify the correct contribution rate (which law applies). Employees who FIRST joined the workforce on or after 31 October 2023 fall under Federal Decree-Law No. 57 of 2023 (total 26%). Employees already insured with GPSSA before that date remain under Federal Law No. 7 of 1999. Under the 2023 law: employee 11%, employer 15%; for private-sector Emiratis earning under AED 20,000 the government pays 2.5% on the employer's behalf, so the employer effectively pays 12.5%. Under the older 1999 law the employee share is 5% (with employer 15% / 12.5% + 2.5% government subsidy).
5. 5Apply the contribution account (pensionable) salary rules. Contributions are calculated on the 'contribution account salary' - basic salary plus cost-of-living, social/children allowance and housing allowance. For private-sector Emiratis under the 2023 law this base must be at least AED 3,000 and no more than AED 70,000 per month. Government-sector and Abu Dhabi caps are higher (up to AED 100,000).

Fees and timelines vary by emirate, free zone and nationality - confirm the current figure with the regulator before you rely on it.