In most of the Gulf, social insurance is built for nationals. Expatriates are protected instead by an end-of-service gratuity paid by the employer. That is changing: Bahrain now pre-funds expat gratuity through the social insurance authority, and Oman is moving to a savings scheme by 2027.
At a glance (October 2026)
| Country | Nationals: employer / employee | Expats: employer | Expats: employee | Expat end of service |
|---|---|---|---|---|
| UAE | 15% (12.5% net of subsidy) / 11%, new joiners | – | – | Gratuity: 21 / 30 days per year |
| Saudi Arabia | 11.75% / 9.75% (legacy) | 2% | – | EOSB: ½ / 1 month per year |
| Qatar | 14% / 7% | – | – | Gratuity: ≥ 3 weeks per year |
| Kuwait | 11.5% / 10.5% | – | – | Indemnity: 15 days / 1 month per year |
| Bahrain | 18% / 8% | 3% + 4.2% or 8.4% EOS | 1% | Paid by SIO from Mar 2024 |
| Oman | 14.5% / 8% | Savings scheme 9% by Jul 2027 | – | Gratuity: 1 month per year |
GCC nationals working in another GCC country
A Saudi working in Dubai, or an Emirati in Bahrain, stays in their home country’s pension scheme under the GCC Unified Insurance Protection Extension. The host-country employer applies home-country rates and pays through the local authority (GPSSA, GOSI, PIFSS, SIO or SPF), which transfers the money home.
What this means for employer cost
For a typical expat hire, the statutory on-cost is mostly end-of-service accrual rather than social insurance:
- UAE: about 5.75% of basic salary a year for years 1–5 (21 ÷ 365), rising to about 8.2% after (30 ÷ 365).
- Saudi Arabia: about 4.2% of wage a year for years 1–5 (½ month ÷ 12), then 8.3%, plus 2% GOSI.
- Bahrain: 4.2% then 8.4% a month, paid in cash to the SIO, plus 3% occupational injury.
Calculate the exact amounts with the calculators, and see the provider directory if you’d rather outsource it.