The GPSSA pension law for UAE nationals joining a covered employer after it took effect; those already insured under Federal Law No. 7 of 1999 stay under that law. Contributions total 26% of subscription salary (15% employer, 11% employee), the government bearing 2.5% of the private employer's share below AED 20,000. Employers register national hires within 30 days.
Federal Decree-Law No. 57 of 2023 is the pension and social security law administered by the General Pension and Social Security Authority (GPSSA) for UAE nationals who join a covered employer after it took effect. It was issued on 2 October 2023 and, under Article 44, entered into force on publication in the Official Gazette. It has 44 articles and two annexes (occupational diseases and disability percentages) and remains in force.
Article 2 limits the law to nationals who start insured employment on or after its commencement; pensioners and insured persons already under Federal Law No. 7 of 1999, including those who received gratuity under it, stay under that law. Article 11 obliges employers to register each national within 30 days of joining and to report leavers within 15 days; late registration costs AED 200 per day per insured person and late data AED 100 per day.
Article 4 fixes contributions at 26% of the subscription salary: 11% from the insured and 15% from the employer. For private-sector employers the government bears 2.5% of the employer's share for nationals earning under AED 20,000. Article 5 caps the private-sector subscription salary at AED 70,000 with a floor of AED 3,000; government salaries are capped at AED 100,000 (AED 150,000 for ministers). Late contributions attract 0.1% per day without notice, capped at the amount due, and an employer that contributes on less than the real salary owes an additional 10% (Article 11).
Retirement age is 60 (Article 1). A pension is due at that age with 15 years of subscription, or at 55 with 30 years (Article 13). It accrues at 2.67% of the pension salary per year for 30 years and 4% for each further year up to 100% (Article 19), with a minimum pension of AED 10,000 a month. Nationals who do not qualify for a pension receive a gratuity of 1.5 months' pay per year for the first five years, two months for the next five and three months thereafter (Article 26).
Article 33 punishes intentionally false data to obtain GPSSA funds with imprisonment and/or a fine up to AED 50,000, and fines a private employer up to AED 50,000 per employee it fails to subscribe. Article 39 required all subscriptions to be paid in full by 1 January 2024 without additional charges for the period to 31 December 2023.
UAE nationals who begin insured employment with a federal or local government body or a private-sector employer on or after the law's commencement, and those employers. Nationals already insured or pensioned under Federal Law No. 7 of 1999 remain under that law. Expatriate workers are outside it.
| Article 2 | Covers nationals working for a covered employer from the law's entry into force; those already insured, pensioned or paid gratuity under Federal Law No. 7 of 1999 stay under that law. |
| Article 4 | Contributions are 11% of subscription salary from the insured and 15% from the employer; for private employers the government bears 2.5% of the employer share for nationals earning under AED 20,000. |
| Article 5 | Private-sector subscription salary runs from a minimum of AED 3,000 to a maximum of AED 70,000; government salaries are capped at AED 100,000, or AED 150,000 for the Prime Minister, deputies and ministers. |
| Article 11 | Employers must register nationals within 30 days of joining and report leavers within 15 days; late registration costs AED 200 per day per insured, late data AED 100 per day, late contributions 0.1% per day and under-declared salary an extra 10%. |
| Article 13 | A pension is due at retirement age 60 with at least 15 years of subscription, or on voluntary exit at age 55 with 30 years of subscription. |
| Article 19 | The pension is 2.67% of the pension account salary per year for 30 years, rising by 4% for each additional year up to 100%, with a minimum pension of AED 10,000 a month. |
| Article 26 | Nationals not entitled to a pension receive an end-of-service gratuity of 1.5 months' pay per year for the first five years, two months per year for the next five and three months per year beyond that. |
| Article 33 | Intentionally giving false data to obtain GPSSA funds carries imprisonment and/or a fine up to AED 50,000; a private employer that fails to subscribe an employee faces a fine up to AED 50,000 per employee. |
| Article 39 | Subscriptions had to be paid in full by 1 January 2024, with no additional charge for delay between entry into force and 31 December 2023. |
| Article 44 | Entry into force on the date of publication in the Official Gazette; the law was issued on 2 October 2023. |
Article 11: AED 200 per day per insured person for late registration, AED 100 per day for late employee data, 0.1% per day on late contributions capped at the amount due, and an additional 10% where contributions were paid on less than the real salary. Article 33: imprisonment and/or a fine up to AED 50,000 for intentionally false data to obtain GPSSA funds, and a fine up to AED 50,000 per employee on a private employer that fails to subscribe a national.
Every Emirati our clients hire to meet their Emiratisation targets must be registered with GPSSA within 30 days, so we build the registration into the onboarding checklist alongside the MoHRE work permit and the WPS set-up. We cost the hire for clients at 15% of subscription salary on top of pay, less the 2.5% the government bears below AED 20,000, and we flag the AED 70,000 ceiling for senior national hires. Because the daily late-registration charge of AED 200 per person runs without notice, our payroll team treats the GPSSA registration date as a hard deadline rather than an administrative follow-up. For nationals already insured under the 1999 law we confirm which regime applies before any contribution is calculated.
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