It is the Unified Law of Insurance Protection Extension to GCC Member State Citizens Working in other GCC Member States.
In the framework of implementing the provisions of the said Law, the provisions of the Federal Legislation No. (7) dated 1999 and its amendments regarding pensions and social insurance shall be applied to all citizens of the United Arab Emirates (UAE) working in other GCC Member States (Kingdom of Bahrain, Kingdom of Saudi Arabia, Sultanate of Oman, State of Qatar and State of Kuwait).

Citizens of the United Arab Emirates with any employer in other GCC Member States who is covered under the law/scheme of civil retirement or social insurance of that State.

1. The worker shall be an Emirati national, proving that by the Family Registration Book. 
2. The worker's age shall be 18 to 59 at the time of his registration with the scheme. 
3. The worker shall be appointed to a job at government/semi-government sector or private sector. 
4. The worker shall not be receiving a pension from any (civil or military) pension funds in the State. 
5. The worker shall not be an employer in the work location state.

1. Complete "Form No. (1) Commencement of Employment". 
2. Submit a copy of both the Family Registration Book and the passport certified by the employer. 
3. Submit a copy of the appointment decision or employment contract for government sector workers, showing the basic salary plus the housing allowance, social allowance for children and the cost of living allowance, if any. 
4. Submit a copy of the appointment decision or employment contract for private sector workers, showing the monthly wage plus monthly allowances. 
5. Send "Form No. (1) Commencement of Employment" and the required documents to the civil retirement/social insurance agency of the work location state, which in turn sends them to the General Pensions and Social Security Authority of the UAE. Then, the General Pensions and Social Security Authority shall issue the insurance number  for the employee or worker, and notifies the civil retirement/social insurance agency, which in turn notifies the employer. 
6. Through the civil retirement/social insurance agency, the General Pensions and Social Security Authority shall be provided with modifications to the basic information that affects monthly contributions. Such modifications are as follows:

a. Changes in salary. 
b. Leave without pay or absence from work. 
c. Changes in marital status, and their effect on the social allowance, if any. 
d. The transfer of employee or worker from one employer to another.

The employer shall perform the following on a monthly basis: 
1. Deduct monthly contributions from the insured person amounting to 5% of the contributory wage (basic salary + housing allowance + social allowance + cost of living allowance, if any). 
2. Pay the employer share of monthly contributions prescribed by the Law of the work location state, not exceeding the rate prescribed by the law of the worker's state of origin. 
3. In case the employer share is less than the required rate (15%), the employee/worker shall pay the General Pensions and Social Security Authority the difference in contribution in addition to the contributions. The employer shall deduct the difference from employee/worker salary. 
4. Deposit the monthly contributions (employer share and employee share) in the bank account of the General Pensions and Social Security Authority in the work location state. 
5. Through the civil retirement/social insurance agencies of the work location state, the General Pensions and Social Security Authority shall be provided with a monthly statement showing the names of insured persons and the contribution amounts deposited in addition to attaching the deposit slip issued by the Bank. 
6. Collect the insured person share plus the employer share of monthly contributions as of the date of changes in the salary of government sector workers. 
7. Calculate the employer share on the basis of the insured person's salary in January of each year. For workers who assume work after January, their contributions shall be calculated on the basis of the salary of the month in which they assume work. 
8. Worker contributions shall be collected for the month of assuming work on the basis of a complete month. However, the contributions shall not be collected for any part of the month in which the service is terminated.
9. Provide, on a monthly basis and through the civil retirement/social insurance agencies of the work location state, the General Pensions and Social Security Authority with the names of new insured persons as well as those whose employment is terminated.

Employers shall deposit monthly contributions in the bank account of the General Pensions and Social Security Authority in accordance with the provisions of paragraph (3) of  (Fifth) and at the payment dates prescribed by the law of the work location state.

1. When the service of employee or worker is terminated, the General Pensions and Social Security Authority shall be notified by "Form No. (2) End of Service". The Form shall be filled out by the employer who will send it along with the required documents to the civil retirement/social insurance agencies of the work location state, which in turn sends them to the General Pensions and Social Security Authority.

• In case of disability, the employer shall notify the civil retirement/social insurance agency of the work location state, which in turn shall complete the required medical reports and certificates proving disability, and send them to the General Pensions and Social Security Authority to be presented to the concerned Medical Board in accordance with the procedures applicable in the UAE for the settlement of employee/worker insurance entitlements.

• In case of death, Form No. (2) along with the death certificate issued by the competent medical authorities and certified by the UAE Embassy in the work location state shall be submitted.

If the employer fails to pay the contributions on time lawfully specified; fails to register all or some of Emirati employees/workers; fails to report the termination of their services; pays contributions on the basis of unreal wages, he shall be subject to the penalties prescribed by the law of the social insurance/civil retirement agency of the work location state. The penalty amounts shall be deposited in the bank account of the General Pensions and Social Security Authority in accordance with paragraph (3) of (Fifth).

1. Form No. (2) End of Service. 
2. Medical Board Certificate, if the service of employee/worker was terminated as a result of unfit health, disability or work injury. The certificate shall be certified by the concerned authorities of the work location state. 
3. Death certificate certified by the concerned authorities in the work location state. 
4. A copy of the punitive decision or the verdict stating the end of service, if the employee/worker was dismissed by virtue of a verdict. 
5. The Forms of the General Pensions and Social Security Authority shall be completed according to the instructions set out behind each form.

• Application of this Law shall be limited to insuring old-age, disability and death.
• Without prejudice to the provisions of the Unified Law of Insurance Protection Extension, the work injury insurance law shall be applied to Emirati employee/worker in accordance with the provisions applicable in the work location state. 
• In accordance with the social insurance/civil retirement law, if the employer share in the work location state is less than 15%, the employee/worker shall bear the difference between the two rates. 
• All insurance entitlements for Emirati insured persons or their survivors shall be settled in accordance with the provisions of the Social Security Federal Legislation No. (7) dated 1999 as well as the amendments applicable in the UAE. 
• The contributory wage of private sector workers shall be determined by the employment contract, provided that it shall neither be less than AED 1,000 nor more than AED 50,000.

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