The insured (contributor) by an entity/company are calculated according to the individual's contribution salary, adding that the pension and end-of-service gratuity, which are paid at the end of an employment service, are based on the same salary. that it is important for insured individuals to learn more about the contribution salary, which shows the value of the contributions paid by the insurer or their entity to GPSSA on a monthly basis, as well as the pension (retirement salary) or the end-of-service gratuity. The insured must know the difference between the total salary, the contribution salary and the average contribution salary, so that he/she becomes familiar with the pension calculation salary (retirement salary) or the end-of-service gratuity, which he/she will receive once their employment service comes to an end," said Al Hammadi. The total salary is all that the insured receives at the end of each month from his/her employer, while the elements of the contribution salary in the government sector are: the basic salary in addition to the monthly allowances and payments set as per the pension law, including cost of living allowance, children allowance, social allowance and housing allowance, with a maximum of Dh300,000; whereas in the private sector it includes everything stipulated in the employment contract, with a maximum limit of Dh50,000. The average contribution salary is calculated in the government sector based on the salaries of the contributor in their last three years of work divided by 36 months, while in the private sector, the sum of the last five years of work is divided by 60 months, or on the contribution period in both cases if the duration is less. The same calculation is applied in the private sector but on the contribution salary in the last five years of employment. Al Hammadi explained that the pension (retirement salary) is calculated based on the average contribution salary multiplied by percentages, which are linked to the years of service. 15 years of service gives the insured 60% of the average contribution salary as a pension, while 20 years of service offers the insured 70%. This percentage increases by 2% for each additional year spent by the insured after 20 years of service to reach the maximum pension, which is 100% after spending 35 years of service. If an insured in the government sector has completed 20 years of service and is eligible for a pension (retirement salary), he/she would receive 70% of the average contribution salary. If an insured is entitled to an end-of-service gratuity, it is calculated based on the average contribution salary as well. The gratuity is calculated at the rate of a month and a half average calculation salary for each year of service from one to five years, and an average calculation salary of two months for each year of service from five to ten years, and a three-month average calculation salary for each year of service exceeding ten years. Mohammed Al Khayat Executive Director, Digital IT - General Pensions and Social Security Authority