United Arab Emirates Social Contributions
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Social contributions
The listed contributions are additional to the main tax schedule. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.
| Contribution | Rate / bands | Assessment |
|---|---|---|
| Statutory pension · non-GCC expatriate exemption | 0% | Annual |
Calculation assumptions
- Full-year UAE resident private-sector employee aged 18-64, neither a UAE nor a GCC national.
- No UAE personal income tax or statutory expatriate pension deduction for the supported ordinary employment scenario.
- Select your actual ILOE category using contractual basic monthly salary, excluding allowances. Category A is up to and including AED16,000; Category B is above it.
- The annual cash estimate includes one year of the selected official ILOE premium plus 5% VAT, paid by the employee through a direct channel. It is not necessarily deducted by the employer each month.
- No service fees, fines, voluntary deductions or foreign-country tax liability.
Coverage & limitations
Coverage: Standard · Rule version: AE-2026-v2 · Tax year: 2026 · Independent verification: pending.
- Only non-GCC expatriates in ordinary private-sector employment are supported. UAE/GCC nationals and pension contributions need separate rules.
- The employee must select their actual ILOE category; it cannot be derived reliably from total gross pay alone.
- Employer health insurance, gratuity accruals, visas, optional savings schemes and employer fees are excluded from employer totals.
- ILOE exemptions, temporary/domestic work, retirees, part-year policies, benefit claims and foreign-country tax residency are not modelled.
- This is an annual after-tax-and-premium cash estimate, not an assertion of exact payroll withholding. Independent review pending.
Official sources
- UAE VAT rate - UAE Government
- UAE individual taxation - UAE Government
- Expatriate and GCC pension treatment - UAE Government
- ILOE unemployment insurance categories and premiums - Dubai Insurance / official ILOE scheme
- Ministerial Resolution 604/2022 on unemployment insurance - Ministry of Human Resources and Emiratisation
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.