---
title: "Statutory Pack: United Arab Emirates"
description: "GPSSA pension contributions for UAE nationals and the end-of-service gratuity accrual for expatriate staff, calculated each pay run and posted to your books."
url: "https://bareledger.app/guides/statutory-ae"
category: "Team, roles & approvals"
updated: "2026-10-29"
publisher: "BareLedger (Syneria Technologies OPC)"
---

# Statutory Pack: United Arab Emirates

> GPSSA for nationals and the end-of-service gratuity accrual for expatriates.

**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.