Jordan social security contributions in 2026

Who must be insured, including non-Jordanians

Article 4(a) of Social Security Law No. 1 of 2014 covers everyone aged 16 or over who works under the Labour Law, "without any discrimination as to nationality", whatever the contract's length or form and however the wage is paid. A non-Jordanian employee is insured exactly like a Jordanian colleague.

Article 4(b) leaves out three groups: people who pay into the civil or military pension schemes, non-Jordanians working for foreign or international missions in Jordan, and workers whose relationship with the employer is irregular. The law defines regular work as:

• a daily, hourly or piece worker who works 16 days or more in the month;
• a monthly-paid worker, whatever the number of days worked, except in the first month, where the 16-day rule applies.

Contributions run month by month from the start date until the employee leaves; part of a month counts as a full month, and the notice month counts as service unless he starts another job in it (Article 20(d)).

A non-Jordanian whose coverage ends before pension age can be paid a lump sum under Article 70(b), in the cases the bylaws set out; one who qualifies for a pension may take a lump sum instead (Article 104).

The contribution split and what each insurance covers

Four insurances are in force (Article 3). A fifth, health insurance, starts only when the Cabinet decides (Article 3(c)). Each has its own rate:

• Old age, disability and death pays old-age, early-retirement, disability and survivors' pensions.
• Work injury pays medical care, a daily allowance while the injured worker cannot work, and pensions or lump sums for lasting disability or death (Article 25).
• Maternity pays the insured woman her last insured wage during maternity leave, for the periods set in the Labour Law, if she was covered for the last 6 months or has 6 contributions in the last 12 (Articles 44 and 45).
• Unemployment pays, after at least 36 contributions, 75% of the last insured wage in the first month, falling to 45% from the fourth, for 3 or 6 months depending on the contribution record (Articles 50, 52 and 53).

For the company, its share is a deductible expense for income tax (Income Tax Law, Article 6(k)); the employee's share does not reduce his own tax, as the income tax guide explains.

The insured wage: the minimum and the ceiling

Contributions are charged on the wage, the cash or in-kind pay the employee receives for the work, as the bylaws define it (Article 2), within two limits.

The floor: the minimum wage

The wage used for contributions cannot be lower than the Labour Law minimum wage (Article 4(a)), even when the employee is paid less. The Tripartite Committee set it at 290 JOD a month from 1 January 2025 to 31 December 2027, and SSC applies it to daily, weekly and hourly workers too. SSC names two exceptions to that increase: the garment sector, which follows its collective agreement, and non-Jordanian domestic workers.

The ceiling for 2026

Article 20(a) caps the insured wage at 3,000 JOD, and Article 20(b) raises that cap every January by the previous year's inflation. For 2026, SSC announced a ceiling of 3,733 JOD a month, up from 3,668 JOD in 2025 after inflation of 1.77%. Pay above the ceiling carries no contributions and does not count toward benefits, which are based on the insured wage.

Paying every month: deadline, data and penalties

The employer pays both shares: it deducts the employee's 7.5% from the salary and adds its own 14.25% (Article 20(d)). The total is due within the first 15 days of the month after the one it covers (Article 22(a)).

Article 21(a) sets deadlines for reporting names and wages, which must match the employer's books:

• employees on the payroll in January: by the end of March;
• new joiners: by the end of the month after they start;
• leavers: by the end of the month after their service ends.

If the data is missing or wrong, SSC assesses the contributions itself (Article 21(c)). Article 22 sets the penalties:

• Late payment: default interest of 1% a month on overdue contributions (Article 22(a)). For a new employee, interest runs only after 60 days from the start date (Article 19(a)(2)).
• Late data: a fine of 1% of the contributions due for each month the data is late (Article 22(b)).
• Not deducting contributions for some or all workers, or not paying on the real wage: a fine of 30% of the contributions not paid, or overpaid, with no prior notice (Article 22(c)).
• Where there was no bad faith, the SSC board may waive up to 70% of the fines for late data and unpaid contributions (Article 22(d)).

The 2026 amendments: what is law and what is proposed

In force

Social Security Law No. 1 of 2014, as amended up to 16 April 2023 in SSC's consolidated text. Everything above comes from that text.

Proposed, not law

The Legislation and Opinion Bureau published a draft amending law for public comment from 19 February to 9 March 2026. The Lower House sent it to its Labour Committee in March, and in April the committee paused its review at the government's request. As of 6 October 2026 we found no amending law published in the Official Gazette.

What the consultation draft proposed that would touch payroll:

• contributions due from the start date including probation, and the notice month counted only if the employee works in it (Article 20(d));
• the fine for not insuring workers or not paying on the real wage raised from 30% to 100% from 1 January 2027 (Article 22(c));
• the ceiling's January indexation replaced by terms set in bylaws (Article 20(b));
• firms of five workers or fewer allowed to join only work-injury and maternity insurance for a year, if they apply before 1 January 2027 (new Article 59(e));
• pension rules: the retirement age rising six months a year from 2028 to 65 for men and 60 for women, 240 contributions instead of 180 for an old-age pension, and 360 for early retirement.

The draft left the contribution rates unchanged. The government then revised it, pushing the pension changes back to start gradually from 2030, and the committee has proposed changes of its own. Until a law is published, payroll follows the current one; we will update this page when that changes.

Worked examples

Three monthly salaries from the salary calculator, in JOD. The employer's cost is the gross salary plus the employer's share.

How payroll keeps social security right

• Apply the floor and the ceiling to the insured wage, and update the ceiling each January when SSC announces it.
• Flag employees insured before 1 May 2010, whose ceiling is different.
• Report joiners and leavers by the end of the following month, and treat a part month as a full one.
• Declare the real wage: under- and over-declaring both draw the 30% fine.
• Pay by the 15th, then reconcile SSC's monthly statement with the payroll register.
• Check the youth reduction: private firms of up to 50 workers can cut the employer's old-age contribution for Jordanians under 30 insured for the first time, by 40% for up to 25 workers and 20% for 26 to 50 (Article 59(c); Regulation No. 45 of 2024).

Link HR applies the floor and the current ceiling on every payslip and shows the employee and employer shares side by side, in Arabic and English.