Jordan Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN JORDAN. 1. TOTALS. 21.75% of the deductible wage: 14.25% employer (11 + 2 + 0.75 + 0.5) and 7.5% employee (6.5 + 1). For an employee in a scheduled hazardous occupation it is 22.75%, the extra point falling entirely on the employer. 2. THE CEILING IS INDEXED AND MOVES EVERY JANUARY. Article 14(C)(2) of the Insurance Coverage Bylaw sets the maximum monthly deductible wage at JOD 3,000 "for the insured who joined work for the first time or returned to coverage again as of 1/3/2014 or any date thereafter provided that this limit is linked to the inflation at the beginning of January of each year". That indexation has carried it to JOD 3,733 for 2026, from JOD 3,668 in 2025, applying the 1.77% inflation recorded for 2025. DO NOT SERVE JOD 3,000 AS THE CURRENT CEILING — it is the statutory base figure, not the operative amount. At the 2026 ceiling the maximum monthly contribution is JOD 531.95 employer and JOD 279.98 employee. 3. THERE ARE OLDER, HIGHER CEILINGS FOR LONG-SERVING EMPLOYEES. Article 14(D) excludes two categories from the JOD 3,000-indexed cap: an insured covered before 1 May 2010 whose wage did not exceed JOD 5,000 a month, for whom the maximum deductible wage is JOD 5,000; and an insured whose wage already exceeded JOD 5,000 a month before 1 May 2010 and whose contributions were computed on that basis, provided no post-2010 wage increase is taken into account. A long-tenured senior employee can therefore have a materially higher contribution base than a recent hire on the identical salary. Model the ceiling per employee, keyed to the date coverage began, not per country. 4. THERE IS A FLOOR AS WELL AS A CEILING. Article 14(C)(1): the monthly deductible wage "shall not be less than the minimum wage approved in accordance with the applicable labor law". A below-minimum or partially declared wage does not reduce the liability. 5. FOUR THINGS ARE OUTSIDE THE WAGE BASE, AND OVERTIME IS ONE OF THEM. Article 11(A) excludes overtime allowance, annual grants paid in excess of the agreed wage on a given occasion, cash gratuities and gifts from customers whether paid directly or through the firm, and representation allowance. Contributing on total gross pay over-contributes in any workforce that works overtime or is tipped. Note the counterpart in article 11(B): where an insured uses a company or private vehicle for work, a transfer allowance may be ADDED to the deductible wage, the Corporation being entitled to estimate it at up to 5% of the deductible wage where there are no comparators — so the base is not simply gross-minus-exclusions. 6. THE UNEMPLOYMENT BRANCH IS EMPLOYEE-HEAVY. 1% employee against 0.5% employer. It is the only inverted branch in the scheme. 7. WORK INJURY IS A FLAT 2% AND THE OLD 1% PRIVATE-SECTOR DISCOUNT IS SUSPENDED. Since 1 January 2020 (bylaw article 13). An engine still applying 1% understates employer cost by a full point and produces an employer total of 13.25% instead of 14.25%. 8. MATERNITY IS CHARGED ON EVERY EMPLOYEE, NOT ON WOMEN. 0.75% of the whole insured payroll, employer-only. 9. PUBLIC-SECTOR AND MILITARY RATES ARE DIFFERENT AND ARE NOT THE PRIVATE-SECTOR RATES. Under article 72 the armed forces and security corps contribute at 17%, 21.5% or 26% of military insureds' wages depending on the previous year's real growth rate, with 6.5% deducted from the insured; other public-sector employers pay 11% plus 2% work injury with 6.5% deducted. Maternity and unemployment insurance do not apply to workers of government departments and official and public institutions at all. Do not read the private-sector total across to a public employer. 10. PAYMENT IS MONTHLY AND THE DEADLINE IS THE FIFTEENTH. Bylaw article 16: the firm pays its own and the insured's contributions within the first fifteen days of the month following eligibility, with 1% default interest for each overdue contribution above JOD 1. For a newly hired employee interest runs only after 60 days from the date coverage should have begun. 11. COVERAGE IS NOT LIMITED TO JORDANIANS. Unlike the Gulf schemes in this dataset, Jordan's Social Security Law applies to non-Jordanian employees working in Jordan as well as to Jordanians. The only nationality-specific provisions concern the treatment of unemployment saving-account balances and voluntary contribution, which is confined to Jordanians. An expatriate employee in Jordan IS insured and IS deducted. SUB-NATIONAL VARIATION: none. Rates, the ceiling and the wage base are national across all twelve governorates. Differentiation is by SECTOR (private versus public versus military, under articles 59 and 72), by OCCUPATION (the hazardous-occupations supplement), and by DATE OF FIRST COVERAGE (which of the three ceilings applies), never by geography. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE SCHEDULE OF HAZARDOUS OCCUPATIONS — the 1% supplement is priced, but the list of occupations that trigger it is fixed by a separate bylaw which was not opened for this record. Do not infer hazardousness from industry. THE MINIMUM WAGE — the floor is stated as a rule, not a figure; the amount belongs to the minimum-wage series and is set under the Labour Law on its own cycle. THE MILITARY AND PUBLIC-SECTOR RATES — described in the notes from article 72 but not served as branches, because this record covers an ordinary private-sector employee and the military rate is itself conditional on the previous year's real growth rate. THE INCOME-TAX TREATMENT — the employee's 7.5% is flagged as coming off before income tax on employment income, which is the standard treatment, but the Income Tax Law was not opened for this record. ALREADY LEGISLATED, NOT YET IN FORCE: 1. THE CEILING WILL MOVE AGAIN IN JANUARY 2027. It is re-indexed at the beginning of every January to the previous calendar year's inflation, by operation of bylaw article 14(C)(2). Treat JOD 3,733 as having a known expiry and re-verify in the first half of January 2027. 2. A SUBSTANTIAL AMENDMENT PACKAGE IS IN PROGRESS. The Cabinet has approved the justifying reasons for 2026 draft amendments to the Social Security Law. Reported elements include a gradual adjustment of contribution rates for both employers and employees; an increase in the contributions required for mandatory retirement from 180 to 240; a gradual rise in retirement age by six months a year from 2028 to a maximum of 65 for men and 60 for women; an early-retirement age of 50 for hazardous occupations with 300 contributions including at least 120 in hazardous work within the last 132; extension of the deadline for injured workers to file relapse claims from one to two years after medical stabilisation; and an increase in penalties for non-compliant establishments from 30% to 100%, with establishments given until the end of 2026 to regularise without fines. NOTHING IN THIS PACKAGE HAS CHANGED THE RATES SERVED HERE as at this record's date — the current rates remain 14.25% employer and 7.5% employee — but a rate change is explicitly contemplated, so Jordan warrants closer monitoring than its neighbours over the next twelve months.

Get it programmatically

curl https://mearef.dev/v1/jo/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://mearef.dev/v1/jo/social-contributions/history?from=2020-01-01
# Provenance: curl https://mearef.dev/provenance/jo/social-contributions

Other Jordan series: CBJ Main Policy Rate (سعر الفائدة الرئيسي للبنك المركزي) · General Sales Tax (GST) · VAT registration threshold · National minimum wage (الحد الأدنى للأجور) · Public holidays 2026 · Consumer Price Index (latest month) · Corporate income tax rate (legal persons) · Withholding tax rates · Legal interest (الفائدة القانونية) · Personal income tax brackets (natural persons)

The same figure elsewhere: Kuwait · Oman · Qatar · Saudi Arabia · United Arab Emirates · all 9