Schemes: GPSSA pension for UAE nationals (5% employee / 12.5% employer on AED 1,000–50,000), and an end-of-service gratuity accrual for everyone else (employer-only, 5.83% of basic ≈ 21 days per year of service).
What each employee provides
- Nationality — it gates both schemes: nationals get GPSSA and are excluded from the gratuity accrual; expatriates the reverse.
Worked example — AED 20,000 gross (basic 15,000)
UAE national: GPSSA AED 1,000 employee / 2,500 employer, no gratuity accrual. Expatriate: no GPSSA; the employer accrues AED 874.50 (5.83% of basic) as Dr expense / Cr provision — no deduction from pay.
Limitations
There is no personal income tax. The accrual is the first-5-years rate — the 30-days-per-year rate after year 5, and the final settlement computation, are a true-up on separation. GCC-national home-scheme contributions and the WPS SIF salary file are later additions.