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Commentary

2.2.1 Calculation of contributions (excluding Abu Dhabi)

United Arab Emirates

In accordance with Federal Law No 6 of the year 1999, the General Pension and Social Security Authority (GPSSA) was established, to provide pension and retirement benefits to Emiratis employed within the UAE (excluding Abu Dhabi – see 2.2.2 below). The law further applies to Emiratis working in any of the Gulf Cooperation Council (GCC) countries. Federal Law No 7 of the year 1999 for pension and social security, and its amendments, also mandates that the GPSSA will provide pension and retirements benefits for both male and female Emiratis aged between 18 and 60.

Being an autonomous federal body, the GPSSA is responsible for receiving and managing social security contributions for UAE nationals. In return, individuals may benefit from retirement pension provision, work injury benefits, permanent disability benefits, and death in service benefits,

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