Ministerial Resolution No. (1) of 2013 concerning the Executive Regulation of the Pensions and Social Security Federal Law No.(7) of 1999 (family and community law)

Article (1)  
In implementation of the provisions of this resolution, the following words and phrases shall have 
the m eanings assigned thereto respectively, unless the context requires otherwise:  
State  : The United Arab Emirates.  
Government  : The United Arab Emirates Government.  
GPSSA  : The General Pensions and Social Security Authority.  
Minister  : The Minister of Finance.  
Board of Directors  : The GPSSA Board of Directors.  
Chairman  :  The Chairman of the GPSSA Board of Directors.  
Director General  : The Director General of the GPSSA.  
Law  : Federal Law No. (7) of 1999 Concerning Pensions and Social 
Security.  Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  2 
 Citizen  : Whoever holds the State's nationality pursuant to the applicable 
law governing nationality and passport s. 
Employer  : a. In the  Public Sector:  All governmental federal bodies, public 
authorities, institutions, and companies as well as the banks in 
which the federal government owns a stake, in addition to the 
local governmental entities which the concerned emirate's 
government requires to be gove rned by this Law.  
b. In the Private Sector:  Any natural or legal person uses 
national labor in return for a wage of whatever kind .  
Insured  : Any national person to whom  the provisions of the Law are 
applicable.  
Contribution Period  : The service period for which the Insured is entitled to a pension or 
gratuity as the case may be pursuant to the Law . 
Period of Service  : Each period spent by the Insured at work and in which the Insured 
was subject to the pensions scheme, as well as the periods whic h 
he may add in accordance with the provisions of the Law . 
Pensioner  : Any person whose service has ended and is entitled to a pension 
under the provisions of the Law . 
Retirement Age  : When the Insured reaches sixty years of age . 
Pension  : The amount which shall, regularly and monthly, be paid by GPSSA 
to the Pensioner or its survivors in accordance with the provisions 
of the Law . 
Survivor  : Every person entitled to a share in the Pension after the death of 
the Insured or the Pensioner . 
Work Injury  : The injury sustained from an accident occurring during or because 
of work or infection with an occupational diseases. The decease 
resulting from stress or fatigue of work shall be deemed a work 
injury once the conditions and rules issued unde r a decision from 
the Minister and in agreement with the Minister of Health are Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  3 
 fulfilled. Any accident occurring to the Insured while going to or 
returning from work shall be deemed a work injury . 
Occupational 
Disease  : A disease that abounds among worke rs in a certain occupation or 
group of occupations by virtue of table no. (1) attached to Federal 
Law No. (8) of 1980 Regulating Labor Relations, as amended. The 
percentage of disability resulting from an occupational disease 
shall be estimated by the Comp etent Medical Committee. The 
disease shall be deemed occupational if it occurs to the Insured 
while practicing his occupation or within one year from the date of 
leaving his employment . 
Total Disability  : Each disability which totally or permanently precl udes the Insured 
from practicing any occupation or earning a living, and this shall be 
established by a decision from the Competent Medical Committee 
after stability of the condition. The foregoing shall include the cases 
of total loss of sight, loss of ar ms, legs or an arm and a leg as well as 
the cases of mental, chronic, or incurable diseases to be specified 
by a resolution of the Minister of Health . 
Natural Death  : The death that does not constitute a work injury . 
Competent Medical 
Committee  : The Medical Committee established under a resolution from the 
Minister of Health . 
Service Credit  : The period, not actually served, which the Insured may purchase 
for the purposes of pension increase . 
 
Chapter Two  
Applicability

Article (2)  
The provisions o f this Resolution shall be applicable to the civil national employees working for 
an employer in the public sector as well as those working for an employer in the private sector . 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  4 
 Chapter Three  
Rules Governing Registration with GPSSA  
First: Registration of the Employer

Article (3)  
1. GPSSA shall conduct the legal classification for the Employer in light of the relevant legislation 
to determine the type of sector applicable thereto and shall inform the Employer thereof.  
2. The Employers in both publ ic and private sectors shall have a special record, and the 
registration in such record shall be deemed the basis for payment of contributions and 
settlement of dues . 
 
Second:  Registration of the Insured

Article (4)  
Each Insured shall be given an insurance number from GPSSA, and such number shall be 
unchangeable even with the change of the Employer. To such number both the Employer and the 
Insured shall refer in each message or application relevant to the Insured with GPSSA .

Article (5)  
1. The Employ er shall, within a month from its registration with GPSSA, create a special file 
named (Pension and Social Security Authority File) and the following documents shall be 
deposited therein : 
a. A copy of the Employer Registration Form.  
b. A copy of the Secured Dedu ction Statement prepared by GPSSA and in which the number 
of the insured and the details of their salaries are shown.  
c. A copy of the statements substantiating the variance between the value of statements for 
the current month and that of the preceding month . 
2. The Employer shall submit to GPSSA a copy of each documents referred to in the two 
Paragraphs (B and C) of Clause No. (1) of this Article in accordance with the conditions 
determined by the Board of Directors for this purpose . 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  5

Article (6)  
The Employer shall, within a month as from registration of the Insured, create a special file named 
(File of the Insured) in which the following documents determined through a decision by the 
Board of Directors shall be deposited : 
1. The appointment decision.  
2. The service commencement form.  
3. A copy of the birth certificate or whatever is used in its place.  
4. A copy of the family book.  
5. A copy of the passport.  
6. A copy of the ID card.  
7. The salary grading statement within the years of service.  
8. The correspondenc e proving secondment, transfer or various leave of the employee and the 
periods of training and scholarships.  
9. A copy of the service expiry decision.  
10. Documents substantiating the transfer of the Insured.  
11. Statement on periods of absence from work without pay . 
 
Chapter Four  
Section One  
Contributions  
First: Contribution Calculation Salaries

Article (7)  
The contributions mentioned under Article No. (2) of the Law as regards the Insured in the public 
sector shall be calculated as follows : 
1. The basic monthly salary, all allowances along with monthly and annual bonuses as for the 
prime minister, its deputy, ministers, and those of the same office. The value of annual 
allowances shall be calculated monthly through dividing by twelve . 
 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  6 
 2.   
a. The Minister contr ibution account salary for the President of the Federal National Council 
(FNC) . 
b. The membership reward for the Federal National Council member . 
3. The basic monthly salary plus cost -of-living allowance, children social allowance, citizen 
social allowance and housing allowance in respect of the Insured from other than the 
categories referred to under Clauses Nos. (1) and (2) of this Article . 
4. For the purposes of implementing Clause No. (3) of this Article, the maximum of a 
contribution account sala ry shall be the Minister contribution account salary .

Article (8)  
The elements of salary from which the Insured's salary in the public sector is formed shall be 
subject to contribution deduction in accordance with the provisions of Article No. (7) of this  
Resolution before subtracting any deductions applicable to the salary .

Article (9)  
1. The contributions of the Insured in the private sector shall be calculated on the basis of the 
wage specified under the employment contract and which includes the basic monthly salary 
plus in addition to bonuses and allowances disbursed permanently.  
2. The minimum of contribution account salary shall be AED 1,000 per month while the 
maximum thereof shall be AED 50,000. If the salary decreased to AED 1,000 or increased to 
AED 50,000, only the said minimum and maximum shall be applicable for the purposes of 
contribution payment.  
The Minister may, after the Board of Directors' approval, modify the said minimum and 
maximum as allowed by the financial position of GPSSA.  
3. For the purposes of implementing Clauses Nos. (1 and 2) of this Article, the contributions paid 
by the Employer in the private sector and those deducted from the Insured's salary shall be 
calculated as follows:  
a. The salary received by the Insured for January of  each year shall be the basis for calculating 
the contributions payable to GPSSA during the calendar year (Annuity of Contribution).  Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  7 
 b. If the Insured joined the service after January, its salary within the joining month shall be 
the basis for calculating con tributions, until the first of January of the following year and 
then the contributions shall be calculated and paid in accordance with the provisions of 
Paragraph (A) of this Clause.  
c. For the purposes of implementing the two Paragraphs (A and B) of this Cl ause, the 
following shall be taken into consideration:  
1. The maximum and minimum referred to under Clause (2) of this Article.  
2. If there is an increase or decrease in the Insured's salary after January or after the 
month of joining the work as the case may be , such increase or decrease may not be 
considered for the purposes of calculating the contribution.  
3. If the Insured's salary increased retroactively, the value of contributions payable 
shall be reconsidered commensurately with the proportion of such increas e. 
4. The contributions shall be calculated in full for the month in which the service 
commences and not for the part of the month in which the service expires . 
 
Second: Rules Governing the Calculation of Contribution

Article (10)  
1. In the event where the Insured was transferred in accordance with the applicable rules of 
transfer from one employer to another included under the provisions of the Law, the 
contributions shall be paid by the transferee employer, provided that the transferring 
employer shall not ify GPSSA of such transfer . 
2. For the purposes of implementing Paragraph No. (1) of this Article, the period of service 
pertaining to the transferred Insured shall be constant and connected with the previous 
service without settling its dues therefor by GPSS A. 
3. In the case of seconding the Insured, the contributions shall be as follows : 
a. The Insured shall comply with its share and that of the employer in contributions in the 
case of external secondment or special leave and shall pay such shares to GPSSA at once 
within a year as from the date on which the secondment or leave expires. The Insured may 
pay such shares in installments over a period equal to the duration of the leave or 
secondment with the consent of the Director General . Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  8 
 b. The entity to which the s econdment is made shall, if it bears the wage, observe the 
Employer's share in contributions in the case of internal secondment, while the Insured 
shall observe and pay its share to GPSSA in the periodic appointments and based on the 
Insured's salary at th e seconding entity . 
4. The payment of contributions shall, in the case where the Insured takes a leave, be as follows : 
a. The Employer in the public sector shall bear its share and that of the Insured in 
contributions if the special leave was for one spouse to a ccompany another, and whether 
such leave was for accompanying a diplomatist or for a delegate in a study leave.  
b. The Insured shall bear its share along with that of the Employer in contributions in the 
case of special leave to accompany the Insured in the p rivate sector, and such shares may 
be paid by the Insured either at once or in installments over a period equal to the duration 
of the leave after the consent of the Director General.  
c. The Insured shall observe its share and that of the Employer in contribu tions if the special 
leave was without pay and such shares may be paid by the Insured at once or in 
installments over a period equal to the duration of the leave after the consent of the 
Director General . 
 
Section Two  
Procedures for Collecting the Contribu tions

Article (11)  
The contributions shall be payable at the beginning of the month following the due month and 
may be extended until the fifteenth day of this month .

Article (12) 
The Employer shall, in the case of delay in paying the contributions to GPSSA exceeding the date 
specified under Article No. (11) hereof, pay an additional amount of (0.1%) point one percent of 
contributions for each day of delay, without the need for a notice or warning from GPSSA and 
provided that such amoun t shall be calculated at the beginning of the month following that for 
which the contributions are due or as from the date on which the approval of time extension is 
granted as mentioned under Article No. (11) hereof and until the date of full payment.  Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  9

Article (13) 
The Employer in the private sector which did not deduct contributions from all or some of its 
employees or did not give contributions on the basis of real wages shall pay an additional amount 
of 10% of the value of due contributions without th e need for prior warning or notice . 
 
Chapter Five  
Adding Previous Service Periods and Purchase of Service Credits  
Section One  
Adding Previous Service Periods

Article (14)  
The periods of previous service may be added at the request of the Insured in accordance with 
the following conditions : 
1. The addition request shall be submitted as per the form designated by GPSSA for this purpose.  
2. The said request shall be submitted before expiry of the service.  
3. The certificates proving the periods required to be co mbined shall be enclosed with the said 
request, on condition that such certificates shall be extracted from records or files of the 
employers at which these periods were spent.  
4. The periods required to be combined shall be spent at one of the entities defin ed under Article 
No. (4) of the Law.  
5. The costs of addition shall be paid at once by its share and the Employer's share calculated on 
the basis of contribution account's salary on the date of submitting the addition request, 
taking into account the followin g: 
a. The payment may be made in monthly installments in accordance with the principles 
established by the Board of Directors for this purpose, provided that the amount of 
monthly installment is not less than a quarter of the salary and that the period of 
installment does not exceed the Insured's age of sixty years or expiry of its service 
whichever is earlier . 
b. If the service of the Insured, who requests the addition, expired with the decease and the 
total value paid thereby was (50%) of the total addition cos t, the obligation to pay the Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  10 
 remaining installments shall be dropped, but if the total value paid by the Insured from 
the total addition cost was less than (50%), the remaining amounts shall be deducted to 
reach this percentage from the pensions of its sur vivors .

Article ( 15) 
The Insured may not combine the following previous service periods:  
1. The previous service period for which the Insured was fully deprived of the pension or reward.  
2. Periods of temporary service.  
3. Periods of day service.  
4. Periods of training prior to the appointment.  
 
Section Two  
Adding Service Credits

Article (16)  
1. In order to accept the Insured's request on purchase of service credits, the following 
requirements shall be fulfilled : 
a. Such request shall be submitted as per the form desi gnated by GPSSA for this purpose . 
b. Such request shall be submitted before expiry of the service . 
c. Upon submitt ing such request, at least 20 years shall have been spent by the Insured in 
the actual service calculated in the contribution period . 
d. The service cr edit required to be purchased may not exceed 5 years as for the Insured, and 
10 years for the Insured woman . 
e. The Insured shall pay its share and the Employer's share for the period required to be 
purchased, calculated on the basis of contribution account s alary on the date of purchase 
order . 
2. The total purchase costs shall be paid at once or in installments in accordance with the 
principles established by the Board of Directors for this purpose, provided that the amount of 
monthly installment is not less tha n a quarter of the salary and that the period of installment 
does not exceed the Insured's age of sixty years or expiry of its service whichever is earlier. In 
the case of the Insured's demise before paying the remaining installments pertaining to the Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  11 
 purc hase of service credits, they shall be continued to be collected from the pensions of its 
survivors . 
 
Chapter Six  
Pensions  
Section One  
Cases of Pensions Entitlement

Article (17)  
1. The Insured whose service is terminated by a disciplinary decision shall be entitled to a 
pension in accordance with the procedures applicable at the Employer if the following 
conditions are met:  
a. If the Insured shall be deemed to have committed a violation against its job duties and this 
necessitates termination of its service disciplinarily . 
b. The disciplinary decision shall be final.  
c. The insurance contribution period shall be at least 15 years.  
d. The decision of service termination shall be issued by the competent authority concerned 
with the appointment at the Employer an d based on the disciplinary decision.  
e. The provisions mentioned under the service termination decision shall be observed in 
determining the entitlement.  
2. If the Insured's service expired as per a court ruling, the Insured shall be entitled to a pension 
accor ding to the following two conditions:  
a. Its contribution period shall be at least 15 years.  
b. The court ruling shall be final.

Article (18)  
1. The Insured whose service is terminated through resignation shall be entitled to a pension in 
accordance with the following conditions : Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  12 
 a. The Insured shall submit its resignation supported by a written request submitted thereby 
to the Employer and accordingly the Employer shall provide GPSSA with a certified copy 
thereof . 
a. Its insurance contribution period shall be at le ast 20 years . 
b. The Insured shall reach at least 55 years old . 
2. By way of exception from implementing Paragraph ( c) of Clause No. (1) of this Article, the 
Insured whose service is terminated by resignation shall be entitled to a pension if the same 
contribute d to the insurance in accordance with provisions of the Law before 28/2/2007, 
reached 40 years old by this date and completed the contribution period of 20 years, provided 
that this age shall be increased year by year for the purpose of pension disbursemen t as 
follows : 
SR From  To Age  
1 28/2/2007  27/2/2008  40 years  
2 28/2/2008  27/2/2009  41 years  
3 28/2/2009  27/2/2010  42 years  
4 28/2/2010  27/2/2011  43 years  
5 28/2/2011  27/2/2012  44 years  
6 28/2/2012  27/2/2013  45 years  
7 28/2/2013  27/2/2014  46 years  
8 28/2/2014  27/2/2015  47 years  
9 28/2/2015  27/2/2016  48 years  
10 28/2/2016  27/2/2017  49 years  
11 28/2/2017  27/2/2018  50 years

Article (19)  
1. The Insured woman married, divorced, or widowed whose service ends by resignation shall 
be entitled to a pension in accordance with the following conditions:  
a. Any of the cases referred to under Clause No. (1) of this Article shall be proven by the 
certificates duly ratified.  Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  13 
 b. The Insured woman shall have a son or more under the age of 18 years and  shall prove so 
through the family book . 
c. Her insurance contribution period shall be 20 years.  
d. The Insured woman shall reach the age of 40 years old on 28/2/2007 then such age shall 
be increased year by year for the purposes of pension disbursement, as per the table 
mentioned under Clause No. (2) of this Article.  
2. The Insured woman whose service is terminated by resignation shall be entitled to a pension 
in accordance with the following conditions:  
a. Her insurance contribution period shall reach 20 years.  
b. Her a ge shall reach at least 50 years old.  
c. By way of exception from implementing Paragraph (B) of this Clause, the Insured woman 
shall be entitled to a pension if the same contributed to the insurance in accordance with 
provisions of the Law before 28/2/2007 an d had reached by this date the age of 40 years 
old upon submittal of her resignation, provided that this age shall be increased year by 
year for the purpose of pension disbursement as follows:  
SR From  To Age  
1 28/2/2007  27/2/2008  40 years  
2 28/2/2008  27/2/2009  41 years  
3 28/2/2009  27/2/2010  42 years  
4 28/2/2010  27/2/2011  43 years  
5 28/2/2011  27/2/2012  44 years  
6 28/2/2012  27/2/2013  45 years  
7 28/2/2013  27/2/2014  46 years  
8 28/2/2014  27/2/2015  47 years  
9 28/2/2015  27/2/2016  48 years  
10 28/2/2016  27/2/2017  49 years  
11 28/2/2017  27/2/2018  50 years  
 
 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  14

Article (20)  
The Insured whose service is terminated by a federal or local decree shall be entitled to a pension 
according to the following rules:  
1. The Insured shall be included by the provisions of the Law.  
2. The treasury of the concerned emirate government shall bear the actual costs resulted from 
pension allocation if the Insured, on the date of terminating its service, was not entitled to a 
pension in accordance with th e Law. The chairman of the Board of Directors shall issue a 
decision to determine the method whereby the costs resulted from pension allocation are 
calculated, and such costs shall be returned by GPSSA to the treasury of the concerned 
emirate.  
3. The provisio ns of this Article may not be applicable in the case where a decree on termination 
of service is issued approving the Insured's resignation.  
 
Section Two  
Calculation of Pension

Article (21)  
The Pension for the Insured in the public sector shall be calculated as follows:  
1. The monthly pension shall be calculated according to the following equation:  
a. (60%) x Pension Account Salary = the pension payable for 15 years of contribution.  
b. The Pension shall be increased by 2% thereof for each year of contributio n exceeding 15 
years, up to a maximum of 35 years . 
c. The maximum of pension shall be 100% of the pension account salary, and such 
percentage shall be payable for a contribution period of 35 years . 
d. The Insured whose period of service exceeds 35 years shall be  entitled to a reward for the 
exceeding period which shall be calculated by three -month salary for each year through 
the pension account salary category . 
2. The pension account salary: shall mean the average of contribution account salary for the last 
three y ears in service divided by (63) if the contribution period reached 3 years or more . Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  15 
 3. If the contribution period is less than 3 years, the pension account salary shall be calculated 
by the average of contribution account salary for the entire period of servi ce divided by the 
number of months .

Article (22)  
The Pension of the Insured in the private sector shall be calculated as follows : 
1. The pension account salary: shall mean the average of contribution account salary for the last 
five years of service divided by (60) if the contribution period reaches 5 years or more.  
2. If the contribution period is less than 5 years, the pension account salary shall be calculated 
by the average of contribution account salary for the entire period of service divided by th e 
number of months.  
3. The last contribution account salary may neither exceed nor decrease 20% of the contribution 
account salary average in the last four years of the insured's service or the actual period of 
contribution if less than so .

Article (23)  
1. By way of exception from Article No. (22) hereof, three credit years or whatever completes 
the age of sixty years old whichever is less for the contribution period calculated in the 
Pension and which may not be less than 15 years in all cases shall be added t o the pension 
payable to the Insured whose service is terminated with natural decease or total disability.  
2. The provisions of Paragraph No. (1) of this Article may not be applicable to the following 
cases:  
a. If the Insured reached or exceeded 60 years old upo n expiry of its service.  
b. If the contribution period reached 35 years and more . 
c. If the reason for service termination was the lack of health fitness.  
d. If the reason for service termination was the decease or total disability resulted from a 
professional inju ry. 
3. The pension payable to the Insured in the public or private sector and whose service is 
terminated with decease or total disability as a result of a professional injury shall be 
calculated on the basis of a service credit period of (35) thirty -five yea rs. Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  16

Article (24)  
1. 10% of the Pension shall be deducted in the following two cases:  
a. If the Pension was payable to the Insured as a result of terminating its service by dismissal, 
removal or superannuation with a disciplinary decision or a court ruling.  
b. If the Pension was payable to the Insured as a result of terminating its service in 
accordance with the provisions of Clause (11) of article (16) of the Law.  
2. The provisions of Clause (1) of this Article may not be applicable if the Insured's period  of 
service reached (25) twenty -five years and more.  
 
Section Three  
Provisions Governing Pensions of Prime Minister, his Deputy , and Ministers

Article (25)  
The pensions of the prime minister, his deputy and ministers whose services are terminated shall 
be settled as follows:  
1. The pension payable shall be calculated on the assumption that the period of service has 
reached (35) thirty -five years if the period spent in the ministerial office was two or more 
years.  
2. For the purposes of implementing Claus e No. (1) of this Article, the treasury of the 
government shall bear the variance between both actual and virtual periods of service.  
3. If the period spent in the ministerial office was less than two years, the end of service gratuity 
shall be disbursed in accordance with the provisions of article (38) of the Law.  
4.   
a. The minister entitled to a pension in accordance with the provisions of the Law may 
combine his pension from GPSSA and the salary received thereby from working for an 
employer subjec t to the provisions of the Law.  
b. The contributions for the retired minister's salary shall be paid when such minister returns 
to work and his rights shall be settled upon expiry of his service in accordance with the 
provisions of the Law.  
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  17 
 Section Four  
Prov isions Governing Pensions of the Federal National Council Members

Article (26)  
The pensions payable to the President of Federal National Council, his two deputies, the 
controller,  and the Federal National Council member whose memberships are expired shall be 
settled as follows:  
1. The Pension shall be calculated on the assumption that the period of service reached 35 years 
if the period spent in the Federal National Council membership was a full legislative term.  
2. For the purposes of implementing Clause No. (1)  of this Article, the treasury of the 
government shall bear the variance in contributions between the actual period of 
membership and the virtual period.  
3. The Pension shall be calculated equivalently to the membership reward if the membership 
expired due to  the decease or lack of health fitness.  
4. Those addressed under the provisions of this Article may combine between the following : 
a. The pension payable by GPSSA and any other pension from any other entity in the State 
except GPSSA.  
b. The pension payable by GPSSA and any salary from any entity in the State.  
c. The pension payable by GPSSA and the membership reward except if the person returned 
to the Federal National Council membership after becoming entitled to a pension.  
 
Chapter Seven  
Survivors and Conditions of their Entitlement

Article (27)  
1. The Insured's right to the Pension shall commence as from the day following the expiry of 
service, and such pension shall be disbursed at the end of the due month.  
2. The right of the Insured's or pensioner's survi vor shall commence at the beginning of the 
month following the date of decease.  Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  18 
 3. The pensioner, its survivor, agent, guardian, or trustee for each of them shall notify GPSSA of 
each accident which could cease or prevent from disbursement of pension as per t he 
provisions of the law.

Article (28)  
1. The husband shall be entitled to a share in the pension of his insured or pensioner wife if such 
husband was incapable of earning a living. The case of disability and verifying its continuity 
shall be proven once eve ry two years by a decision from the Competent Medical Committee 
unless such Committee decides impossibility of his recovery . 
2.   
a. The son's share in the Pension shall be disbursed if his age is less than 21 years old on the 
date of death, and such Pension shall be ceased when he reaches that age.  
b. Notwithstanding the provision of Paragraph ( a) of this Article, the pension shall continue 
to be disbursed to the son after reaching the age of 21 years on the date of decease in the 
following cases : 
1. If the  son was incapable of earning a living, and consequently his share in the Pension 
shall continue to be disbursed until such incapability status is removed. Removal of 
such status and verification of its continuity shall be proven once every two years by 
a decision from the Competent Medical Committee unless such Committee decides 
impossibility of his recovery . 
2. If the son was a student, and consequently his share shall continue to be disbursed 
until the date on which he joins work, engages in a profession, o r reaches the age of 
25 years old whichever is earlier. The share shall continue to be disbursed for 
whoever reaches the age of 28 years old within a school year until its expiry . 
3.   
a. The widow(s) of the Insured or pensioner, or the revocably divorced woman if the 
husband's decease occurs within "Iddah" of divorce (i.e. the waiting period during which 
a woman may not marry another) shall be entitled to a share in her husband's pension . 
b. The widow's pension shall be ceased once she gets married . 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  19 
 4.   
a. The daughter if she does not join work or engage in a profession and is single, divorced or 
widowed on the date of decease shall be entitled to her share in the Pension . 
b. Any of the events referred to under Paragraph ( a) of this Clause shall be substantiated by 
a certif icate issued by the competent court . 
c. The daughter's share shall continue to be disbursed until she gets married, joins work, or 
engages in a profession, and the Pension shall be returned thereto in the case of her 
divorce or when she becomes a widow, provided that she has no salary from work or 
another pension . 
5.   
a. The brother shall be entitled to his share in the Pension in accordance with the conditions 
set forth under Clause No. (2) of this Article, provided that he was a dependent of the 
deceased when he was alive . 
b. The sister shall be entitled to her share in the Pension in accordance with the conditions 
set forth under Clause No. (4) of this Article, provided that she was a dependent of the 
deceased when he was alive . 
6.   
a. The father's share  shall, if died during the life of his father, be transferred to the grandson 
and granddaughter, provided that none of them has a pension from his father . 
b. A father's share shall, if died after his entitlement to a pension from his father, be 
transferred to  his grandson and granddaughter . 
c. The provisions precluding the son from the Pension and are mentioned under Clause No. 
(2) of this Article shall be applicable to the grandson's entitlement, and the provisions 
precluding the daughter from the Pension and ar e mentioned under Clause No. (4) of this 
Article shall be applicable to the granddaughter's entitlement . 
7. The father shall be entitled to a share in his deceased son's pension, if the father was 
dependent on his son while he was alive . 
 
 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  20 
 8.   
 
a. The mother shall be  entitled to a share of the pension if she was widowed or divorced at 
the time when her son died or if her husband was dependent on her deceased son when 
the latter was alive, and she did not have a salary or another pension . 
b. The two events of divorce or w idowhood referred to in clause (a) of this subsection shall 
be ascertained by virtue of a certificate issued by the competent court .

Article (29)  
1. Pension shall be distributed to the survivors in accordance with the table No (1) attached to 
the law, subjec t to the following rules : 
a. If the pension was distributed to survivors and it was found that the share is less than the 
limit set for the survivor's share set out in the article (24) of the law, it shall be raised to 
this limit, provided the total of surviv ors' shares does not exceed the salary of calculated 
pension; and in the case of such limit exceeding, the share of each survivor whose share 
was raised shall be reduced to the minimum . 
b. The survivors' shares of the pension shall be distributed in accordance with the table No 
(1) attached to the law, provided it is verified that the conditions of their eligibility for such 
shares are satisfied in accordance with the provisions of article (28) of this resolutio n. 
c. If there is more than one survivor en titled to the share, it shall be distributed equally 
among them . 
2. Disbursement of an entitled survivor's share of the pension shall be discontinued in the 
following cases : 
a. The survivor joined a job with a salary greater than his share of the pension, with t he 
exception of the widow as she may combine her salary from work and her share of the 
pension of her husband, which she is entitled to.  
b. Daughter, sister, or a son's daughter has been married.  
c. Daughter, sister, or a son's daughter has practiced any profession.  Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  21 
 d. Partial discontinuation of the survivor's pension for joining a job from which he is paid a 
salary less than the pension, where the difference between the salary and the pension is 
paid to him . 
3. The survivor's share shall be discontinued in the following cases : 
a. The survivor's death . 
b. Widow's marriage . 
c. Son has reached the age of twenty -first and is neither incapable to work nor a student . 
4.   
a. The entitled survivor's share of the pension shall be paid for the full month in which the 
cause of the suspe nsion or discontinuation thereof occurred.  
b. The survivor's share of the pension shall be re -paid as of the first day of the month that 
follows the date of eligibility cause, and this also applies to the case of resuming 
disbursement of the pension to the pe nsioner or to other survivors .

Article (30)  
1. The wife's share shall devolve on her sons and daughters of her deceased husband, whether 
he was the insured or the pensioner, and it shall be distributed evenly among them in the 
following cases : 
a. Death of both the wife and the insured or the pensioner . 
b. Death of the wife after the death of the insured or the pensioner . 
c. Marriage of widow after the death of the insured or the pensioner . 
2. In the event that there are no sons and daughters as survivors their share  shall devolve on the 
widow or widows of the insured or the pensioner at the time of her death and it shall be 
distributed evenly among them . 
3. In the event that there are no widows as survivors their share shall devolve on the 
commission .

Article (31)  
1. The date of the insured or the pensioner's death shall be significant and taken into account 
for the purposes of meeting the requirements for pension eligibility of the survivor . Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  22 
 2. Notwithstanding the provisions of subsection (1) of this Article, the eligibi lity requirements 
met by the survivor after the death of the insured or the pensioner shall be taken into account 
in the following cases : 
a. Divorce or widowhood of the daughter, sister, or mother after the death of the pensioner 
with none of them having any other salary or pension . 
b. Son's inability to earn a living without having any other salary or pension . 
c. Brother's inability to earn a living without having any other salary or pension . 
d. For the purposes of implementing the clauses (a, b, c) of this subsection, the survivor's 
share of the pension, on the assumption that he is entitled for it, shall be given to him at 
the date of death, provided that it is disbursed as of the first day of the month following 
the incident of divorce or widowhood or esta blished evidence of disability. In this regard, 
it is required that other survivors' shares of the pension shall not be affected, the General 
Authority for Pensions and Social Security (GPSSA) shall bear the new shares and these 
shares shall not be re -paid  to other parties if the requirements for suspending or 
discontinuing the pension are met in accordance with the provisions of the law . 
 
Chapter Eight  
Combining More than One Pension and Combining Pension and Salary

Article (32)  
1. The pensioner shall be proh ibited from combining two pensions received from GPSSA; and if 
he is entitled to two pensions, the pension of the greatest value shall be paid to him.  
2. Without prejudice to the provisions of Articles (25) and (26) of this resolution, if the pensioner 
return s to work with a salary on a regular basis for anybody in the state, the following shall be 
observed with regard to his pension:  
a. If the salary from work is greater than the pension, disbursement of pension shall be 
suspended until the termination of his su bsequent service.  
b. If the salary is less than the value of the pension, he shall be granted from pension an 
amount equivalent to the difference between the pension and the work salary, and the 
pension shall be re -paid to him at the end of his service . Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  23 
 3. Notwi thstanding the provisions of the two subsections (1 ) and (2) of this Article, the 
pensioner may combine two pensions or combine a pension and a salary in the following 
cases : 
a. If the two pensions or the pension and the salary had been combined prior to the date 
when the law came into force . 
b. If the total of the two pensions or the pension combined with the salary does not exceed 
(9000) nine thousand Dirham, and if it is more than this, his right shall be restricted to the 
amount that does not exceed it.  
c. If the pensioner spent at least (25) twenty -five years in the government work, for which 
he became entitled to a pension, provided that his service, for which he became entitled 
to a pension ended for the reasons set forth in the subsections (6) and (11) of A rticle (16) 
of the law . 
4.   
a. Government work: means working for any of the ministries, public bodies and federal or 
local public institutions governed by the provisions of this law, and any other 
governmental entity to which the rule of law applies.  
b. It shall not be a government work: working for one of the public companies and banks 
owned or a portion of their capital is contributed to by the federal or local government 
even if it is considered a government sector in accordance with the provisions of the law . 
5.   
a. Any entitled survivor shall be prohibited from combining more than a share of the pension 
received from GPSSA, and in case he is entitled for that, the largest share shall be paid to 
him . 
b. If the survivor returns to work on a regular basis for anybody in the state, including GPSSA, 
and his salary is larger than his share of the pension, his share of the pension shall be 
suspended; but if the salary is less than the pension, he shall be granted from pension an 
amount equivalent to the difference between the  pension and the work salary . 
c. Notwithstanding the provisions of clauses (a and b) of this subsection, the widow has the 
right to combine her share of her husband's pension and her work salary; and also has the Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  24 
 right to combine her pension, approved in her personal capacity, with her share of her 
husband's pension . 
 
Chapter Nine  
Devolution of Survivors' Shares

Article (33)  
1. The share of a child (whether male or female) in the pension that is suspended or 
discontinued according to the provisions of articles (29 ) and  (40) of this resolution shall 
devolve on the remainder children in the range of their accrued shares before they are raised 
to the established minimum due to the survivor's share as set in article (24) of the law; and if 
the reason for su spension or discontinuation is removed, their shares of the pension shall be 
reduced as much as the value of the shares devolved on them because of pension suspension 
or discontinuation . 
2. Subject to the provisions of subsection (1) of this Article, the amou nts that are not disbursed 
from the children's shares when there are no other survivors shall devolve on the pensioner's 
widow, provided her share does not exceed (3/4) three -quarters of the pension, or full 
pension in the case of multiple widows and such amount shall be distributed evenly among 
them . 
3. The provision of subsection (1) of this article shall not apply to the case of discontinuing or 
suspending the pension paid to one of the children (whether male or female) who became 
entitled to shares of the pension after the death of the pensioner pursuant to the provisions 
of article (31) of the law . 
4.   
a. If the parents are entitled to shares of the pension and one of them has died, the 
deceased's share shall devolve on the other, but if they both have died, th eir share shall 
devolve on the pensioner's children . 
b. If the parents' pension has been discontinued and there are no survivors other than the 
widow, the share of them both shall devolve on the widow, provided her share does not 
exceed (3/4) three -quarters o f the pension . Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  25 
 c. If the parents' pension has been discontinued and there are no survivors but the brothers, 
their share shall devolve on them, provided their share does not exceed (1/2) half of the 
pension . 
5.   
a. If a brother's share of the pension has been discontinued, his share shall devolve on his 
remainder brothers; and in case there is none of them, the share shall devolve on the 
pensioner's children . 
b. If the brothers' share of the pension has been discontinued an d there are no survivors but 
the parents, their share shall devolve on them both, provided the share of parents does 
not exceed (3/4) three -quarters of the pension . 
c. If the brothers' share of the pension has been discontinued and there are no survivors but 
the widow, their share shall devolve on her, provided her share does not exceed (3/4) 
three -quarters of the pension . 
6. The maximum share of one single survivor of the pensioner shall be (3/4) three -quarters of 
the pension . 
7. If the reason for suspending the entitled survivor's share of the pension has been removed, 
the shares shall go back to their previous normal state before the pension suspension . 
8. The share that is not paid to anybody shall devolve to GPSSA . 
 
Chapter Ten  
Denial or Suspension  of the Right to Pension or Gratuity

Article (34)  
1. The insured or the pensioner shall in no way be denied pension or gratuity unless by virtue of 
a disciplinary decision issued by the competent body of the employer, provided that the 
stated decision is issu ed for the acts that had been made by the insured before the end of his 
service.  
2. No deduction of nor attachment shall be made on the amounts payable, according to the 
provisions of the law, to the pension or gratuity holder or to survivors except for paying the 
following debts in the order of priority below:  
a. Debt of the legal alimony adjudged by the judiciary . Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  26 
 b. Government debt to repay what is claimed from the insured for some reason related to 
performance of his job or to recover what was unjustly paid  to him.  
3. For the purposes of implementing the subsections (1) and (2) of this article:  
a. The decision of pension or gratuity denial shall not exceed the quarter.  
b. The deduction or attachment shall not exceed the limits of a quarter of pension or gratuity.  
4. If one of the debts has not taken a quarter of the pension or gratuity, the remainder amount 
of the quarter shall be deducted for the next debt in the order of priority.  
5. If there were many legal alimony debts, deduction shall be made to their advantage in 
proportion to each debt, provided the total deduction does not exceed the amount of the 
quarter.

Article (35) 
1. If the nationality of the State has been dropped or withdrawn from the insured or the 
pensioner, he shall be denied the pension he is entitled to in  accordance with the provisions 
of this law; and in the event of his death, his survivors shall be paid all their complete shares 
as of the first day of the month following the date of death, provided that they are citizens of 
the State.  
2. If the entitled su rvivor of a share of the pension is a non -citizen of the State or its nationality 
was withdrawn from him, half his share of the pension shall be paid to him . 
 
Chapter Eleven  
General Provisions

Article (36)  
Any provision contrary to or inconsistent with the provisions of this resolution is superseded.  
 
 
 
 
 Minister of Finance Resolution of 2013 Concerning the Executive Regulations of Federal Law of 1999 Concerning 
Pensions and Social Security  27

Article (37)  
This resolution shall be published in the Official Gazette and enter into force from the date of its 
publication . 
 
 
 
Hamdan bin Rashid Al Maktoum  
Deputy Ruler of Dubai – Ministe r of Finance  
Chairman of the GPSSA Board of Directors  
 
Issued by Us in Abu Dhabi,  
On: 20 May 2013 AD