GCC Insurance Protection Extension Program
Gulf Cooperation Council (GCC) citizens are those employees holding the nationality of one of the GCC countries and working in any GCC member country outside their home country and the social security is extended to include them.
The employers in the UAE are liable to mandatory subscriptions for their GCC employees according to the social security law in their home countries in terms of registration and subscriptions provided that the same may not exceed the subscription share designated for the employers to UAE nationals working for them and the GCC employees assume the contribution variances if any.
Employers are obligated to pay the end-of-service gratuity for their GCC employees in accordance to the civil service regulations or applicable labor law for the periods of service prior to the application of the insurance protection extension system, and without prejudice to any other rights or benefits that are established in accordance to the regulations that employers are bound by with their employees.
Please note that insured individuals or contributors are GCC nationals working in the UAE and are subject to the pension and retirement conditions, as well as to security benefits upon their end-of-service applicable to their home country.
The following table illustrates the subscription ratios for employees and employers in accordance with applicable laws in every GCC country in addition to the details of banks and bank accounts to which subscriptions shall be transferred:
Laws and decisions
| File Name | Publishing Date | File Size | File Type |
|---|---|---|---|
Laws regarding the insurance protection extension system |
10/08/2017 |
659 KB |
 |
Cabinet Resolution No. 18 of 2007 regarding the executive rules for implementing the provisions of the insurance protection extension system for GCC nationals working outside their country |
10/08/2017 |
572 KB |
|
Circulars regarding the insurance protection extension system
| File Name | Publishing Date | File Size | File Type |
|---|---|---|---|
Circular – Registration of GCC countries |
23/03/2016 |
190 KB |
|
Circular No. 3 of 2007 |
10/08/2017 |
883 KB |
|
Circular regarding increasing contribution rates for Bahraini employees working in the GCC region |
27/04/2022 |
94 KB |
|
- Kingdom of Bahrain
| Organization | Subscription Salary | Period | Employer’s Share | Employee’s Share | Total | Bank | Account No. |
|---|---|---|---|---|---|---|---|
Social Insurance Organization (Pension) - Government Sector |
Basic salary + social allowance |
January 2007 until September 2007 |
9% |
6% |
15% |
National Bank Of Bahrain |
AE74036 0000000 0966664 12 |
| October 2007 Up to date |
15% |
6% |
21% |
||||
| April 2022 Up to date |
15% |
6% |
21% |
||||
| May 2022 Up to date |
17% |
6% |
23% |
||||
| January 2023 Up to date |
17% |
7% |
24% |
||||
Social Insurance Organization (Insurance) - Private Sector |
Basic salary + Fixed allowance |
January 2007 Until April 2007 |
7% |
5% |
12% |
National
Bank
Of
Abu Dhabi
|
AE33035
0000004
0503688
79
|
| May 2007 Up to date |
9%
|
6% |
15% |
||||
| April 2022 Up to date |
9%
|
6% |
15% |
||||
| May 2022 Up to date |
11%
|
6% |
17% |
||||
| January 2023 Up to date |
12%
|
7% |
19% |
||||
| January 2024 Up to date |
13%
|
7% |
20% |
||||
| January 2025 Up to date |
14%
|
7% |
21% |
||||
| January 2026 Up to date |
15%
|
7% |
22% |
||||
| January 2027 Up to date |
16%
|
7% |
23% |
||||
| January 2028 Up to date |
17%
|
7% |
24% |
| Supporting documents for Bahraini citizens | Publishing Date | File Size | File Type |
|---|---|---|---|
Insurance protection extension system activation form for Bahraini citizens |
23/03/2016 |
309 KB |
|
Salary list for Bahraini employees working in the government sector |
5/08/2024 |
32 KB |
 |
Salary list for Bahraini employees working in the private sector |
5/08/2024 |
35 KB |
|
- Sultanate of Oman
| Organization | Subscription Salary | Period |
Employer’s
Share
|
Employee’s
Share
|
Total | Bank | Account No. |
|---|---|---|---|---|---|---|---|
|
Social Protection Fund - Government Sector |
Basic salary |
from 1/1/2007 to 31/1/2011 |
15% |
6.4% |
21.4% |
Standard Chartered Bank
|
AE05044000000 2368932801 |
|
Basic salary
+ 75% of housing,
electricity & water
allowance
|
from 1/2/2011 to 31/12/2023
|
15% |
7% |
22% |
|||
| The same allowance that is included in the insured Emiratis contribution account salary | 1/1/2024 | 11% | 7.5% | 18.5% | |||
|
Social Protection Fund - Private Sector |
Basic salary |
from 1/1/2007 to 30/6/2020 |
9.5% |
6.5% |
16% |
HSBC
|
Every company has a unique account
|
|
Basic salary + bonus |
1/7/2020 to 31/12/2023 |
10.5% |
7% |
17.5% |
Standard Chartered Bank |
Every company has a unique account |
|
| Total Salary | 1/1/2024 | 11% | 7.5% | 18.5% |
| Supporting documents for Omani employees | Publishing Date | File Size | File Type |
|---|---|---|---|
User Guide to obtain a username to update salary variables - Private Sector |
23/03/2016 |
2719 KB |
 |
Guide to the insurance protection extension system for Omani employees - private sector |
23/03/2016 |
KB 5615 |
|
| Percentage of Omani contributions in the UAE | 26/01/2024 | 389 KB | |
| Omani’s working in the GCC countries - the UAE | 26/01/2024 | 83 KB | |
- Kingdom of Saudi Arabia
| Organization | Subscription Salary | Period |
Employer’s
Share
|
Employee’s
Share
|
Total | Bank | Account No. |
|---|---|---|---|---|---|---|---|
|
Public Pension Agency - Government Sector |
Basic salary |
January 2007 Up to date |
9% |
9% |
18% |
Emirates NBD Bank |
AE49026
0001012
3123699
01
|
|
General
Organization
For
Social
Insurance - Private Sector
|
Basic salary + Housing allowance + commission or percentage of profits or sales (if any) |
January 2007 Up to date |
9% |
9% |
18% |
Emirates NBD Bank |
|
|
AE97026
0001012 3712007 01 |
| Supporting documents for Saudi Arabian citizens | Publishing Date | File Size | File Type |
|---|---|---|---|
A statement of salary variables for Saudi Arabian citizen’s working in one of the GCC countries - private sector |
10/08/2017 |
316 KB |
|
Information bulletin for Saudi Arabian citizens working in the private sector in the GCC region |
23/03/2016 |
347 KB |
|
User guide for Saudi Arabian GCC establishments - private sector |
23/03/2016 |
KB 2430 |
|
- Kuwait
| Organization | Subscription Salary | Period |
Employer’s
Share
|
Employee’s
Share
|
Total | Bank | Account No. |
|---|---|---|---|---|---|---|---|
|
The Public Institution For Social Security Government and Private |
Basic salary +all allowances & bonuses & grants pursuant to the provisions of law (38) of 1964 provided that the subscription salary until December 2011 does not exceed KD(2500) and is not less than KD(230) and from January 2012 up to date is KD(2750). |
January 2007 Until 31-7-2007 |
11% |
6% |
17% |
First Bank Of Abu Dhabi |
AE740354
02120323 2498015 |
August
2007
Until
31-7-2007
|
11%
|
7%
|
18%
|
||||
1-8-2010
Up to date
|
11%
|
7.5%
|
18.5%
|
||||
| 1-1-2015 | 11% |
7.5% + 2.5%
An addition to the employee's share, with a maximun limit of 1500 Kuwaiti Dinars at a rate of 2.5%
|
21% |
| Supporting documents for Kuwaiti citizens | Publishing Date | File Size | File Type |
|---|---|---|---|
Decision regarding Kuwaiti employees |
23/03/2016 |
198 KB |
|
- Qatar
| Organization | Subscription Salary | Period |
Employer’s
Share
|
Employee’s
Share
|
Total | Bank | Account # |
|---|---|---|---|---|---|---|---|
|
General
Retirement
And Social
Insurance
Authority -
Government And private
|
Basic salary +Social allowance |
January
2007
Up to date
|
10%
|
5%
|
15%
|
Mashreq
Bank
|
AE82033
0000014 4905810 38 |
|
General
Retirement
And Social
Insurance
Authority -
Government And private
|
Basic salary + social allowance + housing allowance, up to 6,000 QR |
3/1/2023
Up to date
|
14%
|
7%
|
21%
|
Mashreq
Bank
|
AE82033
0000014 4905810 38 |
