GCC Citizens Social Insurance Calculation for Qatar

Social insurance contributions are calculated and deducted from all employees who have a GCC nationality and are working in the GCC countries.

The Employee Social Insurance Calculation card captures:

• Whether 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 Qatar. You must set up conversion rates before processing social insurance for GCCcitizens.
• If the person is a Saudi citizen aged over 50 special rules are applied no matter where they are working in 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 the person is an Omani citizen working in the private sector and having SI contributory salary less than the minimum salary, the employer will pay contributions on the actual contributory salary. The employee will pay contributions on the minimum salary and 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.

  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 considered.

• When housing allowance exceeds 6,000 QAR for GCC citizens working in Qatar, the employee pays the employer’s share of the social insurance due on the amount that’s in excess of 6,000 QAR limit.

Balances

The following table indicates the balances used, and the expected element balance feeds.

Citizenship	Sector	Balances	Notes
Bahrain	Government	Bahrain Employer Government Sector Social Allowance Base: User fed with social allowance elements that represent Social Allowance only. Bahrain Employee Government Sector Contributory Salary Base	A rule to limit social allowance to150BHD is applied. This is applicable if the contributory salary is derived from either of the contributory salary balances, or from the subject to social insurance balance.
Bahrain	Private	Bahrain Employee Private Sector Contributory Salary Base Bahrain Employer Private Sector Social Allowance Base: User fed with all social allowance elements.
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 SalaryBase
Oman	Government	Oman Employer Government Sector Social Allowance Base: User fed with social allowance elements that represent Social Allowance only. Oman Employee Government Sector ContributorySalary 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 Contributory Salary 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 is user fed with Basic Salary elements	This balance is common to all GCC countries. The employer social insurance contributions will be calculated based on this amount.

Note: When creating the balance feeds for the contributory salary base or the social allowance base you must ensure that the effective date reflects when you intend to use these balances in your social insurance calculation. This is applicable for both government and private sectors.