Social Insurance Calculation for GCC Citizens

Social Insurance is now applicable to all Gulf Cooperation Council (GCC) citizens.

Social Insurance contributions are calculated and deducted from all employees who have a GCC nationality and are working in any of the GCC countries in accordance with the Unified Law of Insurance Protection Extension.

Employee Social Insurance Calculation Card has been enhanced to capture additional information:

• Whether or not it has been agreed that the country of citizenship will pay any difference in contribution amounts.
  Note: Currency Conversion Rate across the country of citizenship and country of employment needs to be considered for social insurance calculation for GCC citizens working in Bahrain. You must set up conversion rates before processing social insurance for GCC citizens.
• If the person is a Saudi citizen aged over 50 special rules are applied no matter where they are working in the GCC.

  • In the calendar year if the Saudi citizen reaches age 50, then there is no change in the contributory salary even if the actual salary has changed.

  • In the calendar year following the 50th birthday, the contributory salary will be the lowest value of the current year’s contributory salary or previous year’s contributory salary plus 10% or the previous year’s contributory salary if there's no change in the salary.

    If there continues to be no change in salary in subsequent years after the salary has been set using the preceding method, the same contributory salary will be continued to be used.

  • If the person is a Omani citizen working in the private sector and having SI contributory salary less than the minimum salary, the employer pays contributions on the actual contributory salary and the employee pays contributions on the minimum salary. The emp

    Citizenship	Sector	Balances
    Kuwait	Government	Kuwait Employer Government Sector Social Allowance Base: User fed with social allowance elements that represent Social Allowance only Kuwait Employee Government Sector Contributory Salary Base
    Kuwait	Private	Kuwait Employer Private Sector Social Allowance Base: User fed with all social allowance elements Kuwait Employee Private Sector Contributory Salary Base
    Oman	Government	Oman Employer Government Sector Social Allowance Base: User fed with social allowance elements that represent Social Allowance only Oman Employee Government Sector Contributory Salary Base
    Oman	Private	Oman Employer Private Sector Social Allowance Base: User fed with all social allowance elements Oman Employee Private Sector Contributory Salary Base
    Saudi	Government	Saudi Employer Government Sector Social Allowance Base: User fed with social allowance elements that represent Social Allowance only Saudi Employee Government Sector ContributorySalary Base
    Saudi	Private	Saudi Employer Private Sector Social Allowance Base: User fed with all social allowance elements Saudi Employee Private Sector Contributory Salary Base
    UAE	Government	UAE Employer Government Sector Social Allowance Base: User fed with social allowance elements that represent Social Allowance only UAE Employee Government Sector Contributory Salary Base
    UAE	Private	UAE Employer Private Sector Social Allowance Base: User fed with all social allowance elements. UAE Employee Private Sector Contributory Salary Base
    All GCC Countries	Government/Private	Employer Contributory Salary: This should be user fed with Basic Salary elements. Note: This balance is common to all GCC countries. The employer social insurance contributions will be calculated based on this amount.

    loyee will also pay the employer's share of contributions for the difference between their actual salary and the minimum salary. This is effective from 1st July 2020.