Federal Law by Decree No. (57) of 2023 Concerning Pension and Social Security (family and community law)

Article (1)  
Definitions  
In application of the provisions of this Law by Decree, the following words and phrases shall 
have the meanings assigned to each of them, unless the context otherwise requires:  
State  : United Arab Emirates.  
Government  : Government of the UAE.  
GPSSA  : General Pension and Social Security Authority.  
Minister  : Minister of Finance.  
BOD  : GPSSA's Board Of Directors.  
BOD 
Chairman  : The Chairman of the GPSSA's Board Of Directors.  
Employer  : 1. In the Government Sector: the federal government 
agencies, public bodies and institutions, public 
companies and banks in which the federal 
government contributes, in addition to local 
government agencies that the Government of the 
concerned Emirate requests to be subject to this Law 
by Decree.   
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 2. In the Private sector: Every natural or legal person 
who employs national employees in exchange for 
wages of any kind.  
3. Regional and international  missions and foreign 
political missions operating in the State.  
 
National  : Anyone who holds the nationality of the State in accordance 
with the legislation in force in the State.  
Insured  : Every national person who works for an Employer that is 
subject to the provisions of this Law by Decree.  
Subscription 
Duration  : The period of service for which the Insured is entitled to a 
pension or end -of-service gratuity, as the case may be, in 
accordance with the provisions of this Law by Decree.  
Pension er : Anyone whose service has ended and is entitled to a pension 
in accordance with the provisions of this Law by Decree.  
Retirement 
Age  : Sixty (60) Gregorian years.  
Pension  : The amount due from the GPSSA periodically every month to the 
Pensioner or his beneficiaries in accordance with the provisions 
of this Law by Decree.  
Beneficiary  : Anyone who is entitled to a share in the Pension due to the 
death of the Insured or Pensioner.  
Period of 
Service  : Every period of service that the Insured spent at work during 
which he was subject to this Law by Decree, as well as the 
periods that he may include or add in accordance with its 
provisions.  
Work Injury  
 : Injury as a result of an accident that occurs during or because 
of work, or infect ion with an occupational disease. Any 
accident that occurs to the Insured while going to or 
returning from work is considered an injury.   
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 Occupational 
disease  : The disease that occurs most frequently among those 
working in one profession or group of professions and not 
others, based on Annex No. (1) attached to this Law by 
Decree. The percentage of disability resulting from the 
occupational disease shall be estimated by a decision issued 
by the Competent Medical Committee. The disease is 
considered oc cupational if it appears on the Insured during 
carrying out his profession or within one year as of the date 
of leaving work.  
Incapable of 
Earning  : Every person suffering from a disability that would reduce 
his ability to work by no less than (50%), and this shall be 
proven by a decision issued by the Competent Medical 
Committee.  
Total 
Disability  : Any disability that would completely and permanently 
prevent the Insured from practising any profession or work 
from which he earns a living, and t his shall be proven by a 
decision issued by the Competent Medical Committee after 
the condition stabilises. This shall include cases of complete 
loss of sight, loss of arms, loss of legs, or loss of one arm and 
one leg and conditions of mental illness or c hronic and 
incurable diseases that are determined by a resolution issued 
by the Minister of Health and Community Prevention.  
Partial 
Disability  : Any disability that would permanently affect the Insured's 
ability to work in his original profession or to e arn a living in 
general and that results from a work injury, and this shall be 
proven by a decision issued by the Competent Medical 
Committee after the condition stabilises, based on Annex 
No. (2) attached to this Law by Decree, which shows the 
degrees of disability in cases of loss of organs. If the disability 
is not included in the aforementioned table, its percentage  
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 shall be estimated in proportion to the disability that occurs 
to the Insured in his ability to earn a living, provided that 
such percentag e is shown in the report of the Competent 
Medical Committee. If the resulting disability has a special 
impact on the ability of the injured person, to earn a living in 
his original profession, the type of work performed by the 
injured person must be explai ned in detail, along with an 
explanation of the impact of this on increasing the degree of 
disability in those cases beyond the percentages specified for 
them in the aforementioned table.  
 
Natural Death  : Death not resulting from a work injury.  
Competent 
Medical 
Committee  : The medical committee formed by a decision issued by the 
Minister of Health and Prevention to prove every case 
stipulated in this Law by Decree.  
Subscription 
Account 
Salary  : The salary on the basis of which the Employer's share and 
the Insured's share in subscriptions are paid to the GPSSA, 
which is determined in accordance with the provisions of 
article (5) of this Law by Decree.  
Pension 
Account 
Salary  : The salary on which the pension or end -of-service gratuity is 
calculated, as referred to in article (18) of this Law by 
Decree.

Article (2) 
 Scope of Application  
1. The provisions of this Law by Decree shall apply to the Insured who works for an Employer 
as of the date of its entry into force.  
2. The provisions of this Law by Decree shall not apply to the following categories:  
a. The insured subject to the provisions of the aforementioned Federal Law No. (7) of 
1999.   
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 b. The Pensioner who receives a pension in accordance with the provisions  of the 
aforementioned Federal Law No. (7) of 1999 or any precedent law, even if he joins a 
new job with the employer, as he continues to be subject to the provisions of Federal 
Law No. (7) of 1999.  
c. The Insured who has received an end -of-service gratuity i n accordance with the 
provisions of the aforementioned Federal Law No. (7) of 1999 or any precedent law, 
even if he joins a new job with the Employer, as he continues to be subject to the 
provisions of Federal Law No. (7) of 1999.

Article (3) 
Controls for the Insured's Subscription  
1. The age of the Insured must not be less than (18) eighteen years and not more than the age 
of retirement, and he must be medically fit to work upon appointment according to a medical 
report from the medical author ity approved by the Employer, who must submit this report to 
the GPSSA upon for him subscribing to it.  
2. In applying the provisions of this Law by Decree, the official document prepared to prove 
the age issued by the competent authority in the State and s ubmitted to the GPSSA upon 
subscription for the first time shall be adopted, as well as any amendment to the age recorded 
under it if it is made within a period not exceeding one year as of the date of subscription.

Article (4) 
Subscriptions Paid to GPSS A on Behalf of the Insured  
1. Subscriptions on behalf of the Insured shall include the following:  
a. The Insured's share in monthly subscriptions at the rate of (11%) of the subscription 
account salary, deducted by the Employer from this salary.  
b. The Employer's share in the monthly subscriptions at the rate of (15%) of the 
subscription account salary for its insured employee. As for the Employer in the 
Private Sector, the Government shall bear (2.5%) of its share on behalf its national 
employees whose subscription account salaries are less than twenty thousand 
(20,000) AED, to be paid to the GPSSA in the form of support to encourage the  
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 Employer to hire nationals. The Cabinet may amend or cancel this rate and set all 
conditions and controls related to t he Government bearing this rate according to 
what the Cabinet deems appropriate.  
2. The Cabinet may, upon the recommendation of the BOD, set a limit on the annual increase 
included in the subscription account salary of the Insured or during any of his subs cription 
periods, as well as reconsider the subscription rate of the Employer and the Insured and divide 
it between them.

Article (5) 
Subscription Account Salary  
For the purposes of implementing the provisions of this Law by Decree, the subscription 
acco unt salary shall be calculated as follows:  
1. As for the Government Sector:  
a. The basic monthly salary of the Insured, plus the monthly bonuses and allowances 
granted to him, which are the cost -of-living allowance, the social allowance for 
children, the social allowance for the National, and the housing allowance 
determined for his grade. The monthly housing allowance shall be estimated for 
those to whom this allowance is paid annually by dividing it by the number of 
months of the year, provided that the Insured's subscription account salary does not 
exceed one hundred thousand (100,000) AED.  
b. As for the Prime Minister, his deputies, the ministers, and those of similar rank: the 
basic salary plus the housing allowance and other monthly and annual allowances . 
The annual allowances shall be estimated monthly by dividing them by the number 
of months of the year, provided that the subscription account salary does not exceed 
one hundred and fifty thousand (150,000) AED.  
2. As for the Private Sector:  
The wage dete rmined by the employment contract, provided that the subscription account 
salary is not less than three thousand (3,000) AED and does not exceed seventy thousand 
(70,000) as a maximum. The minimum and maximum for the subscription account salary 
may be modi fied as permitted by the financial position of the GPSSA by a decision issued by  
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 the Minister based on the BOD recommendation.  
3. As for the Insured who works for any of the regional and international missions and 
foreign political missions operating in th e State:  
The Insured's basic salary that is specified in the employment contract, plus the benefits, 
bonuses or allowances granted in exchange for his work, in accordance with the subscription 
account salary determined for the private sector.  
The BOD may d etermine the elements that are included in calculating the subscription 
account salary in cases where the Employer applies a pay roll for his employees that is 
contrary to what is stipulated in the provisions of this Article.

Article (6) 
Calculation of Subscription Period  
1. When calculating the subscription period, the periods of service that the Insured spends 
with an Employer subject to the provisions of this Law by Decree shall be included, as well as 
the added periods, the periods of leaves and delegations, and any periods for which the 
Insured is not entitled to a salary or a full salary, including, but not limited to: study leaves, 
sick leaves, and delegations.  
2. The Insured shall continue to be subject to the provisions of this Law  by Decree during the 
period of his leave, secondment, delegation, or transfer. The rules for calculating subscription 
and who is obligated to pay them in these and other similar cases shall be determined by a 
decision issued by the BOD.  
3. The following p eriods are not included in the calculation of the subscription period:  
a. Periods of suspension from work without pay, or absence for which it is decided to 
deprive the Insured of his salary.  
b. Periods that may not be added in accordance with the provisions of this Law by 
Decree.  
  
 
 
  
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Article (7) 
Previous Service Periods Addition  
For the purposes of calculating the pension or end -of-service gratuity in accordance with the 
provisions of this Law by Decree, the Insured may add the following periods:  
1. The previous period of service with any Employer subject to the provisions of this 
Law by Decree.  
2. The period of service prior to obtaining the nationality of the State.  
3. Previous periods of service in any entity decided by the Cabinet based on a proposal 
from t he BOD.

Article (8) 
Provisions and Controls for Adding Previous Service  
1. In order to add the service periods referred to in article (7) of this Law by Decree, the 
following are required:  
a. The Insured must express in writing his desire to add the periods of his previous 
services before the end of his service, provided that the necessary certificates and 
documents are attached to his application.  
b. The previous periods of service to be added must not have been terminated due to 
any reason for complete  deprivation of pension or end -of-service gratuity.  
c. The periods to be added must not be temporary or from the training periods prior to 
appointment.  
d. The Insured must pay the cost of the addition at the rate of his share and the 
employer's share in the subscriptions for the periods to be added, calculated on the 
basis of the subscription account salary on the date of submitting the addition 
application.  
e. The Insured must pay the full cost of the addition referred to in Paragraph (D) of this 
Article before  the end of his service.  
f. The cost of addition shall be paid in one lump sum within thirty (30) days as of the 
date of approval of the addition application; otherwise, the addition application shall 
be considered void. The Insured may also request it to be paid in instalments in  
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 accordance with the principles and conditions set by the BOD in this regard.  
g. Any conditions decided by the BOD.  
2. If the Insured's service ends before he completes the cost of addition, the previous periods 
of added service shall be  calculated to correspond to the amounts actually paid.  
3. As an exception to the provisions of Paragraph (E) of Clause No. (1) of this Article, the 
Minister may, upon a proposal from the BOD, establish special rules for cases in which it is 
permissible to  accept the addition application or complete its cost after the end of the 
Insured's service, provided that they are approved by the Cabinet.  
4. The Insured's previous period of service is deemed to be added to his subsequent service if 
he chooses not to p ay the end -of-service gratuity due to him for it, in accordance with the 
conditions set by the BOD for this purpose, including specifying the specific period for 
benefiting from this option.  
5. If the Pensioner is returned to service with an Employer subje ct to the provisions of this Law 
by Decree, he may add his previous service period and upon its expiration he shall be treated 
on the basis of both periods together, provided that the Minister issues the necessary controls 
and conditions, including the met hod of calculating the addition costs.

Article (9) 
Insured Obtaining Nationality of the State  
The provisions of this Law by Decree shall apply to the person who obtains the nationality of 
the State while serving with an Employer subject to the provisions  of this Law by Decree as of 
the date on which he obtains the nationality, and he may add his periods of service prior to 
this date in accordance with the provisions of article (8) of this Law by Decree.

Article (10) 
Salary Based On  Which Subscriptions Are Calculated  
1. Subscriptions in the Government Sector shall be calculated based on the Insured's salary 
each month.  
2. Subscriptions in the Private Sector shall be calculated during a calendar year on the basis of 
the Insured's sala ry in the month of January of each year. As for the Insured who joins work  
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 after January, subscriptions shall be calculated on the basis of the salary of the month in which 
he joined the service until the following January, then the subscriptions shall be paid on the 
basis of January salary of each year.  
3. The BOD may change the method of calculating the subscriptions stipulated in Clauses (1) 
and (2) of this Article.

Article (11) 
Employer's Obligations  
1. The Employer is obligated to register the Nationals who work for him and are subject to the 
provisions of this Law by Decree with the GPSSA within thirty (30) days as of the date of 
joining the service. He is also obligated to provide the GPSSA with the names of the insured 
persons whose services end within fifteen (15) days at most as of the date of the end of their 
services. If the Employer violates the provisions of this Clause, it is obligated to pay an 
additional amount of two hundred (200) AED for each day of delay, and this amount will be 
multiplied by the number of insured persons.  
2. The Employer is obligated to provide the GPSSA, upon its request, with any statements, data 
or documents, including details.  
The Insured's salaries and all necessary documents for the purposes of calculating th e 
prescribed subscriptions in accordance with the provisions of this Law by Decree within ten 
(10) days as of the date of the application. In the event of delay, he is obligated to the GPSSA 
to pay an additional amount of one hundred (100) AED for each day  of delay, and this amount 
may be multiple in the event of multiple insured persons. The GPSSA shall calculate the 
subscriptions due from the Employer according to what it decides in the event of its violation 
of the provisions of this Clause.  
3. The Emplo yer is obligated to pay the amounts owed by it and by the Insured, and it is 
responsible for paying them as of the date on which the Insured joins work for it until he 
leaves it , month by month. For this purpose, part of a month is considered a full month . 
4. The Employer is obligated to the GPSSA to pay its share of the subscriptions, as well as the 
Insured's share that it deducts from his salary, within the period stipulated in article (12) of 
this Law by Decree. In the event of a delay in paying them, i t is obligated to pay an additional  
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 amount of zero point one percent (0.1%) of the subscriptions due for each day of delay, 
without the need for warning or notice; and in all cases, the additional amount must not 
exceed the value of the subscriptions due.  
5. Without prejudice to the provisions of Clause (4) of this Article, the Employer who has not 
paid subscriptions on the basis of real salaries is obligated to pay an additional amount of 
(10%) ten percent of the value of the subscriptions due without warn ing or prior notification.  
The BOD may determine the cases of exemption from the additional amount and the 
conditions for total or partial exemption from it.

Article (12) 
Deadline for Paying Subscriptions  
Subscriptions shall be payable as of the first of the month following the month for which they 
are due, and may be extended until the fifteenth day of this month, and these subscriptions 
shall be non -refundable.

Article (13) 
Pension Entitlement Cases  
1. The pension shall be entitled in the follo wing cases:  
a. The end of service of the Insured due to death, total disability, or medical unfitness. 
The two cases of total disability or unfitness shall be proven by a decision issued by 
the Competent Medical Committee.  
b. The end of service of the Insured when he reaches the age of retirement whenever 
his subscription period reaches at least fifteen (15) years.  
c. The end of service of the Insured by dismissal by disciplinary decision or dismissal by 
a court judgment whenever the period of his subscription is thirty (30) years, and he 
reaches the age of fifty -five (55) years.  
d. The end of service of the Insured upon his request whenever the period of his 
subscription is at least thirty (30) years, and he reaches the age of fifty -five (55) years.  
e. The end of service of the married, divorced or widowed insured woman upon her 
request, if her subscription period is (30) thirty years and her age reaches (55) fifty - 
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 five years, provided that both the minimum subscription period and the age for 
entitlement to the pension for the insured woman with children shall be reduced in 
accordance with the following:  
a. Two years for the subscription period and three years for the age of each of 
the fifth and sixth children.  
b. Three and a half years for the subscription per iod and four years for the age 
of the seventh child.  
f. The end of service of the Insured by a federal decree or a local decree, provided that 
the treasury of the Federal Government or the treasury of the Government of the 
concerned Emirate, as the case may b e, shall bear the actual costs that may result 
from that, provided that a decision is issued by the BOD on the method of calculating 
those costs. \ 
g. The end of service of the Insured for reasons other than those stipulated in the 
preceding Paragraphs wheneve r his subscription period is (30) thirty years and when 
his age reaches (55) fifty -five years.  
2. Subject to the provisions of Paragraph (E) of Clause (1) of this Article, the pension shall be 
calculated in the two cases stipulated in Paragraphs (A) and (F ) on the basis of a subscription 
period of (15) fifteen years or the actual subscription period, whichever is longer.  
3. In the cases stipulated in the other Paragraphs, the pension shall be calculated on the basis 
of the subscription period stated therein .

Article (14) 
Nominal Service Periods  
The Insured may request the purchase of a nominal service period to be added to his actual 
service period under the following conditions:  
1. The Insured must express in writing his desire to purchase that period before the end of 
his service.  
2. He must have spent an actual period of service of at least twenty -five (25) years when 
submitting the purchase request, or a period of fifteen (15) years if he is sixty (60) years 
of age.   
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 3. The period required to be purchased s hall not exceed five (5) years.  
4. The Insured must pay before the end of his service the cost of the purpose at the rate of 
his share and the Employer's share in the subscriptions for the periods to be purchased, 
calculated on the basis of the subscription a ccount salary on the date of submitting the 
purchase application.  
5. The purchase cost shall be paid in one lump sum or in instalments, provided that the full 
cost is paid before the end of the service.  
6. If the Insured dies before collecting the instalments, they will continue to be collected 
from the pensions of the beneficiaries.  
7. Any conditions decided by the BOD to implement the provisions of this Article.

Article (15) 
Case of Missing of the Insured  
If a judgment is issued deeming the Insured  missing, his beneficiaries shall be paid a 
temporary monthly pension equivalent to the pension they are entitled to on the assumption 
that he died during service. If it is subsequently found that the missing person is alive, the 
pension payment to his ben eficiaries shall be stopped and his condition shall be settled in 
light of the results of the judicial investigations. If it is proven that his position is not sound, 
the GPSSA has the right to claim him for what has been previously disbursed; but if his 
position is proven to be sound, a set -off shall be made between his entitlements and what has 
been disbursed to his beneficiaries. If his entitlements exceed the value of what has been 
disbursed to them, the difference shall be paid to him.

Article (16) 
Entitlement to Pension of Death and Total Disability Resulting From Work 
Injury  
The Pension shall be settled assuming that the Insured's subscription period has reached 
thirty -five (35) years, or on the basis of his actual service period, whichever is long er, in the 
event that his service ends due to death or total disability as a result of a work injury.   
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Article (17) 
Compensation for Partial Disability Resulting from Work Injury  
1. The Insured who develops a partial disability resulting from a work injury is entitled to 
compensation estimated in proportion to the disability he suffers multiplied by the amount 
of seventy -five thousand (75,000) AED.  
2. The Insured shall be deprived of the compensation referred to in Clause No. (1) of this 
Article in th e following cases:  
a. If he intentionally injures himself.  
b. If the injury occurred as a result of intentional behaviour on his part; and every act 
committed by the Insured under the influence of alcohol, drugs, or psychotropic 
substances, or his intentional vi olation of the prevention instructions announced in 
the workplace, is considered to be the same. In all cases, it is not permissible to allege 
this act or violation except after it has been proven by the investigation conducted in 
this regard by the compet ent authorities.  
3. The provisions of article (16) and Clauses Nos. (1) and (2) of this Article shall not preclude 
the right of the Insured or his heirs to claim his full right to compensation against others.  
4. The Insured or his heirs - as the case may b e - shall have the right to claim full compensation 
from the Employer if the injury has resulted from an error or negligence on its part, provided 
that what was disbursed thereto by the GPSSA is deducted in accordance with the provisions 
of this Law by Dec ree.

Article (18) 
Pension Account Salary  
For the purposes of implementing the provisions of this Law by Decree, the pension account 
salary shall be calculated as follows:  
1. As for the Government Sector:  
a. The average subscription account salary for the la st six (6) years of the subscription 
period or the entire subscription period if it is less than that.  
b. As for the Prime Minister, his deputies, ministers, and those of similar rank, the 
average subscription account salary for the last six (6) years of the subscription  
Federal La w by Decree of 2023 Concerning Pension and Social Security  15 
 period or the entire subscription period if it is less than that.  
2. As for the Private Sector, regional and international missions and foreign political 
missions operating in the State:  
The average subscription account salary for the last  six (6) years of the subscription period or 
the entire subscription period if it is less than that.

Article (19)  
Pension Calculation  
1. The Insured's pension shall be calculated at the rate of (2.67%) of the pension account 
salary for each year of the subscription periods that reach thirty (30) years, and it shall be 
increased by (4%) for each year of the subscription periods that exceed that, up to a maximum 
of (100%) of this salary.  
2. The Insured's right to Pension starts on the day following the end  of his service and is 
terminated upon his death.  
3. Part of a month is considered a full month when calculating the subscription period.  
4. The minimum pension for the Insured shall be ten thousand (10,000) AED per month, 
provided that the Government shal l pay the financial differences arising from this to the 
GPSSA.  
5. If the subscription period exceeds thirty -five (35) years, the Insured shall be granted a 
reward for the excess period at the rate of three (3) months for each year calculated on the 
basis of the pension account salary.  
6. The Cabinet may, based on the recommendation of the Minister and as permitted by the 
GPSSA's financial position, amend the minimum pension according to the variables of 
inflation rates in the State, and any other influence s.

Article (20) 
Provisions for Pensions of Prime Minister, His Deputies, and Ministers  
1. The Prime Minister, his deputy, or the Minister is entitled to a pension of (50%) of the 
pension account salary if he spends a year or less in the ministerial position, and it shall be 
increased by (10%) of this salary for each of the following three years, and by (20%) for each  
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 year exceeding that up to a maximum of (100%) of the pension account salary.  
2. The Government Treasury shall bear the diff erence in subscriptions between the period of 
actual service and the period of service on the basis of which the pension is calculated.  
3. Without prejudice to the provisions contained in this Article, the provisions of this Law by 
Decree shall apply to th e Prime Minister, his deputy, ministers, and those of similar rank.

Article (21) 
Beneficiaries and Conditions for their Entitlement to Pension Shares  
1. The right to the Pension shall be transferred after the death of the Insured or Pensioner to 
his beneficiaries referred to in Clause No. (2) of this Article, provided that they meet the 
conditions specified in article (22) of this Law by Decree on the date of death.  
2. The Pension shall be distributed as follows:  
a. Widow(s) or beneficial spouse: (40%) o f the Pension.  
b. Children (males and females): (40%) of the Pension.  
c. Father, mother, or both: (20%) of the Pension.  
3. The beneficiary shall receive his share of the Pension in accordance with Clause (2) of this 
Article as of the first of the month following  the date of death.  
4. The Pension shall be distributed equally if more than one beneficiary shares in the Pension 
share.

Article (22) 
Controls of Entitlement, Cessation, and Cutting off Payment of Pension 
Salary to Beneficiaries  
1. The widow's share shall be cut off in the event of marriage or joining a job covered by the 
provisions of this Law by Decree.  
2. The spouse is entitled to a share in his dead wife's pension if he is unable to earn a living, 
and this inability is proven by a report from the Competent Medical Committee, and this shall 
be verified once every two years unless the Committee decides that he is unlikely to recover. 
His share is also cut off if he joins a job covered by the provisions of this Law by Decree or is  
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 entitled to a pensio n from the GPSSA.  
3. In order for a daughter to be entitled to a share in the Pension, she must be single, divorced, 
widowed, or incapable of earning, and it shall be cut off in the event of her marriage, joining 
a job covered by the provisions of this Law  by Decree, her entitlement to a pension from the 
GPSSA, or the clearance of her incapability, provided that the incapability to earn or clearance 
thereof is proven in accordance with the provisions of Clause (2) of this Article.  
4. In order for a son to be entitled to a share in the Pension, he must not have reached the age 
of twenty -one (21) on the date of death, and his share in the Pension will be cut off when he 
reaches this age, excluding:  
a. The incapable of earning until the clearance of his incapabil ity, provided that the 
incapability to earn or clearance thereof is proven in accordance with the provisions 
of Clause (2) of this Article.  
b. The student in one of the stages of education that exceeds secondary education, 
provided that he does not exceed the  age of twenty -four (24), unless his speciality 
requires extending this age for a maximum of two years, after the approval of the 
BOD, provided that the Pension share continues to be paid to the student who 
reaches that age during the academic year until i ts end.  
c. The son joining a job covered by the provisions of this Law by Decree, as his share in 
the Pension shall be cut off even if he has not reached the age of twenty -one (21).  
5. The father shall be entitled to a share in his dead son's pension if he do es not have a salary 
from a job covered by the provisions of this Law by Decree or a pension from the GPSSA.  
6. The mother shall be entitled to a share in her dead son's pension if she is a widow or 
divorcee and does not have a salary from a job covered by  the provisions of this Law by Decree 
or a pension from the GPSSA.  
7. In all cases, the Pension shall be paid to the beneficiaries within the limits of the difference 
between it and the work wage, if this wage is less than the value of the Pension.  
  
 
 
  
Federal La w by Decree of 2023 Concerning Pension and Social Security  18

Article (23) 
Minimum Pension for Beneficiary  
1. The minimum share of the beneficiary of the Insured or Pensioner shall be as follows:  
a. Eight hundred (800) AED for the widow or beneficiary spouse.  
b. Six hundred (600) AED for each parent.  
c. Four hundred (400) AED for each of the remaining beneficiaries.  
In all cases, it is required that the total shares of the beneficiaries do not exceed the amount 
of the Pension.  
2. It is prohibited for the beneficiary to combine more than one pension due from the GPSSA,  
and if he is entitled to that, the one with the greater value shall be paid. An exception to this is 
the widow of the Pensioner, who is entitled to combine her pension from the GPSSA and her 
share of her husband's pension.  
3. Subject to the provisions of article (22) of this Law by Decree, the share of any of the 
beneficiaries shall be transferred to the GPSSA in the event of cutting off or expiration in 
accordance with the provisions of this Law by Decree.

Article (24) 
Combining More Than One Pension  
1. The Pensioner may combine his pension due under the provisions of this Law by Decree 
with his pension due under any other legislation, with the exception of the Pension from the 
GPSSA.  
2. It is prohibited for a pensioner to combine more than one  pension from the GPSSA, and if 
he is entitled to that, the one with the greater value shall be paid to him.

Article (25) 
Combining Pension and Salary  
1. Payment of the Pension shall be ceased if the Pensioner joins a job covered by the 
provisions of this  Law by Decree in return for consideration, whether a monthly or lump sum 
salary or a bonus, if this consideration is equal to or greater than the value of the Pension.   
Federal La w by Decree of 2023 Concerning Pension and Social Security  19 
 2. The Pension shall be paid within the limits of the difference between it and the wor k wage, 
if this wage is less than the value of the Pension.  
3. The pension will be re -disbursed at the end of service, subject to the provisions of Article 
(24) of this Law by Decree.  
4. As an exception to Clauses (1) and (2) of this Article, the Pensioner  whose subscription 
period has reached thirty (30) years has the right to combine the Pension with work 
consideration, regardless of their value.  
5. The Cabinet may, upon the recommendation of the Minister, reconsider cases of combining 
the pension and sal ary of the Pensioner or the beneficiary, by addition or cancellation.

Article (26) 
End of Service Gratuity  
1. The Insured shall be granted an end -of-service gratuity if his service ends, and he is not 
entitled to a pension in accordance with the provisions of this Law by Decree.  
2. The end -of-service reward shall be calculated at the rate of one and a half months for each 
year of the first five subscription period, provided that it is not less than one year, then at the 
rate of two months' salary for each year of the next five subscription period, then at the rate 
of three (3) months' salary for each year in excess of that.  
3. The end -of-service gratuity shall be calculated based on the pension account salary.  
4. Part of a month is considered a ful l month when calculating the subscription period.  
5. If the Insured is entitled to an end -of-service gratuity and then dies before receiving it, it 
shall be paid to his beneficiaries in accordance with the provisions contained in this Law by 
Decree with re gard to the Pension. If there are no beneficiaries, it shall be distributed 
according to the provisions of inheritance in Islamic Sharia.

Article (27) 
Loss or Cessation of Right to Pension or End -of-Service Gratuity  
1. Without prejudice to the provisions  of Articles (28) and (29) of this Law by Decree, the 
Insured or Pensioner may not be deprived of the Pension or end -of-service gratuity except by 
a disciplinary decision issued by the competent authority not exceeding a quarter of the  
Federal La w by Decree of 2023 Concerning Pension and Social Security  20 
 Pension or end -of-service gratuity, with the exception of the alimony debt owed, provided 
that such debt must be disbursed through the entities to which the Pension is transferred, 
provided that this decision has been taken against the Pensioner for the acts committed 
thereby  before the end of his service.  
2. Notwithstanding what is stated in any other legislation and with the exception of the 
GPSSA's debt, the GPSSA is prohibited from making any deduction on the Pension or end -of-
service gratuity for the benefit of another de bt. 
3. The Employer is obligated to deduct any debts owed to the GPSSA by the Insured before 
any other debt is paid, and any text that contradicts this provision is considered invalid.  
4. The BOD shall set the rules for withholding or deducting from the pe nsion or end -of-service 
gratuity in favour of the GPSSA's debt. In all cases, the GPSSA's debt shall be recovered from 
the end -of-service gratuity without limits.

Article (28) 
Death of the Insured Subject to Disciplinary Action  
If the Insured or Pensione r who is subject to a disciplinary action during his lifetime depriving 
him of part of his pension dies, the right to the actual pension he has been receiving shall be 
transferred to his beneficiaries in accordance with the provisions of this Law by Decree .

Article (29) 
Withdrawing Insured's Nationality of State  
The Pensioner or Insured who loses his nationality shall be deprived of the pension or end -
of-service gratuity. Upon his death, his beneficiaries shall be paid their full shares in the 
pension if they have the State's nationality. However, if the State's nationality is withdrawn 
from them or they did not originally enjoy it, half their shares shall be paid to them.  
  
 
 
  
Federal La w by Decree of 2023 Concerning Pension and Social Security  21

Article (30) 
Exceptional Pensions and Bonuses  
1. It is permissible, by a federal decree or a Cabinet resolution, to grant exceptional pensions, 
pension increases, or rewards to the insured persons whose service ends for any reason, or to 
pensioners or their beneficiaries, or to other than the aforementioned na tionals who have 
performed great services for the State, or to the families of those who die in an accident that 
is considered a public disaster.  
2. The provisions of this Law by Decree apply to these exceptional pensions and bonuses, 
without prejudice to what is stipulated in the decree or decision granting the pension or 
bonus, as the case may be.  
3. The Government shall bear the cost of exceptional pensions and bonuses to the GPSSA, 
provided that they are determined according to actuarial principles rega rding which a 
decision shall be issued by the Minister.

Article (31) 
Exchange of Insurance Benefits  
The Cabinet may, based on the BOD recommendation, shall establish a system for exchanging 
insurance benefits between the GPSSA and the pension and retirement funds operating in the 
State.

Article (32) 
Judicial Enforcement Officers  
GPSSA's employees who are designated by a resolution issued by the Minister of Justice, in 
agreement with the Minister, shall have the capacity of judicial enforcement of ficers with 
respect to crimes that fall within their jurisdiction and are related to the duties of their jobs.  
  
 
  
Federal La w by Decree of 2023 Concerning Pension and Social Security  22

Article (33) 
Penalties  
Without prejudice to any severer penalty stipulated in any other law, the penalties stated in 
the following Clauses shall be imposed as punishment for the crimes referred to therein.  
1. A penalty of imprisonment and/or a fine not exceeding fifty thousand (50,000) AED 
shall be imposed on anyone who intentionally gives incorrect data or intentionally 
refrains from gi ving the data stipulated in this Law by Decree or in the decisions or 
regulations implementing it with the intention of unlawfully obtaining funds from the 
GPSSA. The same penalty shall be imposed on anyone who intentionally gives incorrect 
information tha t would lead to failure to fulfil the GPSSA's dues in full. In all cases, the 
court shall order the return of the amounts unlawfully disbursed or the refund of the 
amounts owed to the GPSSA.  
2. Every Employer in the Private Sector subject to the provisions of  this Law by Decree shall 
be punished with a maximum fine of fifty thousand (50,000) AED for each employee on 
whose behalf it has not subscribed to the GPSSA. The same penalty shall be imposed on 
every Employer who charges its employees with any share in s ubscriptions or any 
amounts not stipulated in this Law by Decree, and the court rules of its own accord to 
obligate the violating Employer to pay the employees the value of the subscriptions 
incurred thereby, and the fine shall multiply according to the nu mber of employees 
against whom the violation occurs.  
3. All additional amounts, fines, and amounts awarded for violating the provisions of this 
Law by Decree shall be transferred to the GPSSA.

Article (34) 
GPSSA's Dues  
1. The GPSSA has the right to deduct an y amounts unlawfully disbursed to the beneficiary 
from the shares of the other beneficiaries as of the date of knowledge of the incident that led 
to this, and in proportion to what each of them is entitled to the others, without prejudice to 
the right of t he remaining beneficiaries to claim against the person who spent those amounts,  
Federal La w by Decree of 2023 Concerning Pension and Social Security  23 
 each according to the amount of his share in the pension.  
2. The amounts owed to the GPSSA pursuant to the provisions of this Law by Decree have a 
lien on all of the debtor's f unds and have priority over all debts, and the GPSSA has the right 
to collect them in accordance with the legislation regulating this matter.  
3. The Employer's dissolution, liquidation, closure, bankruptcy, merger with another entity, 
transfer by inheritan ce, bequest, gift, sale, assignment, or any other disposition does not 
prevent fulfilling all the GPSSA's dues, and the Employer shall be jointly responsible with the 
former Employer for implementing the obligations owed to the GPSSA.  
4. The joint liabilit y of the heirs or legatees shall be within the limits of what is transferred to 
them from the estate in the event of the Employer's transfer by inheritance or bequest.

Article (35) 
Appeals and Disputes  
1. The Insured, Pensioner, beneficiary, or any interested party may not file a lawsuit to claim 
any of the rights stipulated in accordance with the provisions of this Law by Decree except 
after claiming them from the GPSSA within five (5) years as of the date on which they are due.  
2. Claiming any of t he rights established pursuant to this Law by Decree shall be considered a 
claim for other rights, and the period referred to in Clause No. (1) of this Article shall cease for 
all beneficiaries if one of them submits this request, and it shall cease for th ose who lack full 
and partial legal capacity if there is no one legally representing them.  
3. The lawsuit referred to in Clause No. (1) of this Article may not be accepted before the 
decision issued by the GPSSA is appealed before the committee formed in a ccordance with 
the provisions of Clause No. (4) of this Article no later than thirty (30) days as of the date of 
issuance of this decision.  
4. A committee shall be formed to consider grievances and the rules for adjudicating them 
shall be determined by a d ecision issued by the Chairman of the BOD after the approval of 
the BOD.  
5. The request or grievance stipulated in this Article must be decided upon within thirty (30) 
days as of the date of its submission. The expiry of this period without issuing a decis ion on 
the request or grievance is considered a decision of rejection.   
Federal La w by Decree of 2023 Concerning Pension and Social Security  24 
 6. It is not permissible to file a lawsuit requesting an amendment to the rights stipulated in 
this Law by Decree after the expiry of one year as of the date of notification of the fina l 
entitlement to the pension or as of the date of disbursement for the remaining rights, with the 
exception of cases of re -settlement of rights in excess as a result of a settlement made based 
on a law or a final court judgment, as well as material errors of calculation upon settlement.

Article (36) 
Expiration of Employer's Right  
The employer's right to recover the amounts paid in excess shall forfeit two years after the 
date of their payment without the GPSSA requesting them.

Article (37) 
Exemption fro m Judicial Fees  
Lawsuits filed by the GPSSA, the Insured person, the pensioner, or his beneficiary in 
connection with the application of the provisions of this Law by Decree shall be exempted 
from judicial fees at all levels of litigation. These lawsuits s hall be considered on an urgent 
basis, and the court may in all cases rule with expedited enforcement and without bail. In the 
event of the lawsuit being rejected, it may rule against the party filing it to pay all or some of 
the expenses.

Article (38) 
General Provisions  
1. The periods stipulated in this Law by Decree shall be calculated according to the Gregorian 
calendar.  
2. The Insured regarding whom a federal decree has been issued to be treated in his 
occupation as a minister, as well as anyone in the same rank of a minister, shall be subject to 
the provisions of article (20) of this Law by Decree.  
3. The BOD may determine special rules for collecting subscriptions and any amounts owed 
to the GPSSA, including all or some of them in  instalments.   
Federal La w by Decree of 2023 Concerning Pension and Social Security  25 
 4. The additional amounts stipulated in this Law by Decree shall be included within the 
GPSSA's revenues.  
5. The provisions of the aforementioned Law No. (7) of 1999 shall not apply to those included 
in the provisions of this Law by Decree.  
6. As an exception to the provisions of article (2) of this Law by Decree, the provisions of 
Articles Nos. (6), (27) and (35) thereof shall apply to those subject to the provisions of the 
aforementioned Federal Law No. (7) of 1999.  
7. The Insured who receiv es unpaid leave may request the continuation of his subscription 
for the leave period in exchange for paying the prescribed subscriptions in accordance with 
the provisions of this Law by Decree, and in accordance with the rules and conditions 
determined by  the BOD, in the following cases:  
a. If the Insured is a student enrolled in one of the recognised educational institutions 
in accordance with the legislation in force in the State and the leave is for the 
purposes of completing his postgraduate studies, prov ided that this period does not 
exceed three (3) years for the master's degree and the same for the doctoral degree.  
b. If the insured woman takes leave for the purposes of caring for her children, for a 
maximum of three (3) consecutive or intermittent years.

Article (39) 
The subscription amounts due to be paid to the GPSSA shall be payable as of the date of the 
Insured's appointment with the employer, provided that they are paid in full to the GPSSA as 
of the first of January of the year 2024 AD. The Employe r shall not bear any additional amount 
as a result of delaying the payment of these subscriptions during the period from the effective 
date of this Law by Decree until 31 December 2023. The BOD may set controls for paying 
these subscriptions in instalments , provided that the instalment period does not exceed ten 
(10) months.  
  
 
 
  
Federal La w by Decree of 2023 Concerning Pension and Social Security  26

Article (40) 
1. The GPSSA shall set the executive rules and conditions for employers, self -employed 
workers, and self -employed persons to benefit from this Law by Decree, and a decision to this 
effect shall be issued by the Minister after the approval of the BOD.  
2. The GPSSA shall establish the executive rules for applying the provisions of the "System for 
Extending Insurance Protection to GCC Nationals Working Outside their Cou ntries in any of 
the other GCC States", and a resolution to this effect shall be issued by the Cabinet based on a 
proposal from the Minister after the BOD's approval.

Article (41) 
The Cabinet may, based on the BOD recommendation, issue resolutions related to amending 
the conditions for benefit, entitlement, and pensions established under the provisions of this 
Law by Decree, in a manner that achieves the interest of the Insured, Pensioners, and their 
beneficiaries, including adding any o ther categories to the beneficiaries of the pensioner. The 
resolution shall specify the terms and conditions for benefiting from these resolutions.

Article (42) 
Executive Resolutions  
The Minister shall issue the necessary regulations and resolutions to implement the 
provisions of this Law by Decree, and he may amend the Table of Occupational Diseases and 
the Table on the Estimation of the Degree of Disability in the Case of Loss of Organs attached 
to the provisions of this Law by Decree, i n accordance with the legislation in force in the State.

Article (43) 
Repeals  
Any provision that violates or contradicts the provisions of this Law by Decree shall be 
repealed.  
  
  
Federal La w by Decree of 2023 Concerning Pension and Social Security  27

Article (44) 
Publication and Entry Into Force of Law by Decree  
This Law by  Decree shall be published in the Official Gazette and shall enter into force as of 
the date of its publication.  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mohammed Bin Zayed Al Nahyan  
President of the United Arab Emirates  
Issued by us at the Presidential Palace - Abu Dhabi  
On: 17 Rabi' I 1445 H  
Corresponding to: 02 October 2023  
  
   
Federal La w by Decree of 2023 Concerning Pension and Social Security  28 
 Annex 1  
 
   SN Disease  Disease -causing Work  
1 
 Poisoning by lead and its 
compounds  
  Any work that requires the use of lead or 
doing work that is related to lead or the 
compounds containing lead.  
2 
 Poisoning by mercury and 
its compounds  
  Any work that requires the use of mercury or 
doing work that is related to mercury or the 
components containing mercury, in addition 
to any work that requires exposure to dust or 
gases of mercury or its components or 
materials containing mercury.  
3 
 Poisoning by arsenic and 
its compounds  
  Any work that requires the use of arsenic or 
doing work that is related to arsenic or the 
components containing arsenic, in addition 
to any work that requires exposure  to dust or 
gases of arsenic or its components or 
materials containing arsenic.  
4 
 Poisoning by antimony 
and its contents  
  Any work that requires the use of antimony 
or doing work that is related to antimony or 
the components containing antimony, in 
addition to any work that requires exposure 
to dust or gases of antimony or its 
components.  
5 
 Poisoning by phosphorus 
and its compounds  
  Any work that requires the use of 
phosphorus or doing work that is related to 
phosphorus or the components containing 
phosphorus, in addition to any work that 
requires exposure to dust or gases of 
phosphorus or its components.   
Federal La w by Decree of 2023 Concerning Pension and Social Security  29 
 6 
 Poisoning by petroleum 
and its similar products, 
gases, or its various 
compounds and 
derivatives  
  Any occupation that requires use or handling 
of petroleum or doing work that is related to 
petroleum or the compounds containing 
petroleum, in addition to any work that 
requires exposure to these materials whether 
in solid, liquid or gaseous form, or exposure 
to its dust or gases.  
7 
 Poisoning by manganese 
and its compounds  
  Any work that requires the use of manganese 
or doing work that is related to manganese or 
the components containing manganese, in 
addition to any work that requires exposure 
to dust or ga ses of manganese or its 
components or products containing mercury.  
8 
 Poisoning by sulphuric 
metal and its compounds  
  Any work that requires the use of sulphuric 
metal or doing work that is related to 
sulphuric  metal or the components 
containing sulphuric metal, in addition to any 
work that requires exposure to dust or gases 
of sulphuric metal or its components or 
materials containing sulphuric metal.  
9 
 Poisoning with chloroform 
or carbon tetrachloride  
  Any occupation that requires use of 
chloroform or carbon tetrachloride or doing 
work that is related to chloroform or carbon 
tetrachloride, in addition to any work that 
requires exposure to gases containing them.  
10 
 Diseases caused by rad ium 
or x -ray reflective 
materials  
  Any occupation that requires exposure or 
radium or any other radio -active substance or 
x-rays.  
11 Incurable skin diseases,  Any work that requires the use or handling of  
Federal La w by Decree of 2023 Concerning Pension and Social Security  30 
  skin and eye burn  
 tar or coal tar equipment, mineral oil, 
kerosene, cement, or flour, or similar dust or 
any of their compounds, products or 
residues.  
12 
 Effect on the eye due to 
heat and light and their 
effects  
  Any occupation that requires recurrent or 
continuous exposure to reflection of light, 
heat or radiation emitted by molten glass, hot 
or molten metals or exposure to powerful 
light and high temperature that could cause 
harm to eye or sight.  
13 
 Diseases resulting from 
exposure to:  
1. Silicon dust.  
2. Asbestos dust.  
3. Cotton dust.  
4. Any other dust that may 
cause lung injury.  
  Any work that requires exposure to silicon 
dust or any materials containing silicon with 
a concentration of more than five percent 
(5%), such as work in mines, quarrying, rock 
sculpting or breaki ng, rock cement factories, 
sandblasting of metals or any other work that 
requires a similar exposure, as well as any 
work requiring exposure to asbestos or 
cotton dust to such an extent as to cause such 
a disease.  
14 
 Anthrax  
  Any work that requires contact with animals 
affected by such a disease and by swelling, or 
with their skins, horns and hair.  
15 
 Ascites disease  
  Any work that requires contact with animals 
affected by such a disease.  
 
16 
 Pulmonary Tuberculosis  
  Any occupation in hospitals providing 
treatment to patients affected by this disease.  
17 
 Enteric Fever  
  Any work in hospitals specialised in the 
treatment of this fever.   
Federal La w by Decree of 2023 Concerning Pension and Social Security  31 
   
Annex O  
 
SN Disease  Percentage  
1 Loss of right hand  fingers including thumb  60 
2 Loss of left arm from above or below the elbow  50 
3 Loss of the left hand fingers including thumb  50 
4 Loss of one leg below the knee  50 
5 Total or permanent loss of hearin g 50 
6 Loss of tongue or permanent dumbness  45 
7 Loss of both feet from the ankle or below  45 
8 Loss of genital organ  45 
9 Loss of sight of one ey e 45 
10 Loss of right hand from the wrist  38 
11 Loss of thumb or four fingers of the right hand  35 
12 Loss of left hand from the wrist  34 
13 Loss of the thumb or four of the left hand 
fingers  25 
14 Loss of one foot from the ankle or below  20 
15 Loss of all toes of one foot including the big toe  20 
16 Loss of three of the right hand fingers excluding 
the thumb  15 
 
17 Loss of the index finger of the right hand  15 
18 Loss of the phalanges joint of the right hand 
thumb  10 
19 Loss of the index finger of the left hand  10 
20 Loss of three toes excluding the big toe  10 
21 Loss of the big toe  10 
22 Loss of the last phalanges joint of the left foot 6  
Federal La w by Decree of 2023 Concerning Pension and Social Security  32 
 big toe   
23 Loss of the right hand middle finger  6 
24 Loss of the left hand middle finger  6 
25 Loss of the right hand annular finger  6 
26 Loss of the left hand annular finger  6 
27 Loss of the right hand  auricular finger  6 
28 Loss of one finger of the left hand  6 
29 Loss of the phalanges joint of any finger 
excluding the thum b 5 
 
30 Loss of the right hand index finger second joint  5 
31 Loss of the foot toes excluding the great toe  5 
32 Loss of one molar tooth  3 
33 Loss of one canine toot h 2