Abu Dhabi: The inspection officers at the General Pension and Social Security Authority (GPSSA) have been granted judicial control when monitoring an employer’s compliance in implementing the pension and social security provisions for their employees, including registering and contributing on their behalf.
The employers are required to submit data regarding their employees upon joining their entity, including end-of-service benefits and salary adjustments, noting that salary contributions for insured Emiratis employed in the private sector are paid in January of each year, without any salary increase or decrease considered after the month of January.
If an insured individual joins an entity after January, the contribution calculation based on the salary of that month becomes the basis for contribution payments until the following January.
In addition, private sector companies must provide the GPSSA with salary statements and monthly contributions for all their Emirati employees on January of each year and ensure any changes that occur, such as the number of employees or salary alterations, are reported to the GPSSA on a monthly basis. Contributions are calculated on the basis of the last statement submitted to the GPSSA, up until the actual due date.
During inspection visits, employers must ensure all financial records related to their employees’ salaries, as well as administrative records such as appointment letters, employment contracts, vacations, termination of service, and others, are available upon an inspection officer’s request.
Furthermore, employers are expected to specify the details of their company’s headquarters as well as its affiliated branches and to notify the GPSSA in case any changes occur.