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Jordan Social Contributions Guide

Jordan has a mandatory social security system administered by the Social Security Corporation (SSC). The contribution rate is 7.5% of gross salary from the employee and 7.5% from the employer (total 15%). Contributions are mandatory for all Jordanian employees and optional for expatriate workers. The SSC provides old-age pensions, disability benefits, survivor benefits, and end-of-service indemnity.

SSC — Employee 7.5%, Employer 7.5%

The Social Security Corporation (SSC) is Jordan's mandatory social insurance scheme under the Social Security Law (No. 1 of 2014 as amended). Both the employee and employer contribute 7.5% of the employee's gross monthly salary (total 15%). Unlike some countries, there is no upper cap on insurable earnings — the contribution applies to the full gross salary. For example, an employee earning JOD 1,000/month contributes JOD 75, and the employer contributes JOD 75 (total JOD 150). Contributions are remitted to the SSC by the 15th of the following month.

Coverage and Benefits

The SSC provides a comprehensive range of social insurance benefits:

  • Old-age pension: Monthly pension payable from retirement age (60 men, 55 women) based on average salary and contribution years
  • Disability pension: For contributors who become permanently disabled before retirement
  • Survivor pension: For dependants of deceased contributors
  • End-of-service indemnity: Lump-sum payment for contributors who leave covered employment before retirement
  • Occupational injury benefits: Medical care and compensation for work-related injuries and illnesses
  • Maternity benefits: Paid maternity leave for female contributors

Expatriate Workers

Expatriate workers in Jordan may elect to participate in the SSC scheme on a voluntary basis. For expats who opt in, the contribution rate is 7.5% employee + 7.5% employer. Expat contributors who leave Jordan permanently may withdraw their accumulated contributions as a lump sum. Jordan has bilateral social security agreements with several countries that provide for totalisation of contributions and exportability of benefits.

Registration and Compliance

Employers must register with the SSC within 30 days of hiring their first employee. SSC returns are filed monthly by the 15th. Non-compliance attracts penalties including late payment penalties of 1% per month on unpaid contributions, and potential legal action by the SSC for persistent non-compliance.

Total Combined Contributions — Example

For an employee earning JOD 1,500/month in 2026, the total monthly SSC contributions are as follows:

  • Employee: JOD 112.50 (7.5% × 1,500)
  • Employer: JOD 112.50 (7.5% × 1,500)
  • Total: JOD 225.00/month in combined SSC contributions

FAQs

Are SSC contributions tax-deductible for the employee?

Yes, the employee's SSC contribution of 7.5% is deductible from gross salary for income tax purposes, reducing the employee's taxable income.

Do foreign workers pay Jordanian social contributions?

Expatriate workers may elect to participate in the SSC scheme on a voluntary basis. Exemptions may apply under bilateral social security agreements.

Can I withdraw my SSC savings before retirement?

SSC savings can be withdrawn upon reaching retirement age, permanent departure from Jordan, or in cases of permanent disability. Partial withdrawals may be permitted for specific purposes such as housing loans.

Disclaimer

This guide provides general information about Jordanian social contributions for the 2026 tax year. Contribution rates and regulations may change. Always consult with a qualified Jordanian tax advisor or the Social Security Corporation for advice specific to your situation. InvestmentKit does not provide tax advice.