The objective of this Law is to attain the following:

1. Ensure that workers receive end of service gratuity and protect them from inflation waves, or the employer insolvency or bankruptcy, and provide opportunities to save and develop them and achieve returns on those savings, through an investment system.

2. Enhance the attractiveness and flexibility of the labour market that supports workers by improving the level of services provided thereto.

3. Benefit from opportunities to invest funds in investment instruments for economic activities in the State.

In the application of the provisions of this Resolution, the following words and expressions shall have the meanings ascribed thereto, unless the context requires otherwise:

State: United Arab Emirates.

Ministry: Ministry of Human Resources & Emiratisation.

Authority: Securities & Commodities Authority (SCA).

Central Bank: The Central Bank of the United Arab Emirates.

Decree-Law: Federal Decree-Law No. (33) of 2021 Regulating Labour Relations.

Employer: Every natural or legal person employing one or more Workers in return for a Wage of any type.

Basic Wage: The wage specified in the employment contract, which shall be paid to the Worker in return for his work under the employment contract, on a monthly, weekly, daily, hourly or piece-meal basis, and does not include any other allowances or benefits in kind.

Total Wage: The basic wage, plus the cash allowances and benefits in kind decided for the Worker under the employment contract or this Law, and it may include: The benefits in kind that the Employer shall provide to the Worker or cash equivalent thereof, if they are determined as part of the wage in the employment contract or the Statute of the Establishment, or the allowances to which the Worker is entitled to in return for the effort exerted thereby, or the risks they are exposed to in the performance of their work, or any other reasons. Or the allowances given to meet the high cost of living, or a percentage of sales, or a percentage of the profits paid in return for what the worker markets, produces, or collects.

Alternative Scheme: An optional scheme alternative to the End of Service Gratuity Law in force in accordance with the Decree Law and its executive regulations, under which the employer shall pay a monthly subscription to the Investment Fund. In return, the beneficiary shall, upon the end of their service, receive, dues thereof from the basic subscription amount allocated thereto, along with any investment returns resulting therefrom as an alternative to entitlements thereof from the end of service gratuity, in accordance with the provisions of this resolution.

Investment Fund: Investment fund licensed by the Authority in accordance with the regulations issued thereby in this regard for the purposes of the alternative scheme.

Fund Offering Document: The document that specifies the details and conditions of the offering and all information related thereto and necessary to introduce the product that shall be offered, in accordance with the regulations recognised by the Authority.

Beneficiary: The worker registered in the alternative scheme, who was chosen by the employer to receive their dues and benefits according to the alternative scheme during the employment relationship.

End of Service Gratuity: The remuneration paid by the employer to the worker (beneficiary) upon the end of the specified service thereof in accordance with the provisions of the Decree Law.

Skilled Labour: The worker who works according to the professional levels (from the first to the fifth) and receives a monthly salary of not less than (4,000) four thousand Dirhams or its equivalent, according to the labour classification system in the labour market in the State, approved in accordance with Cabinet Resolution No. (2/2 W) of 2022 regarding updating the labour classification system in the labour market in the State.

Basic Subscription: The financial amount paid by the employer on a monthly basis for the purposes of implementing the alternative scheme, in accordance with the provisions stipulated herein.

Voluntary Subscription: The financial amount that shall be paid from the beneficiary wages on a monthly or annual basis based on desire thereof, in accordance with the provisions of this resolution.

Investment Fund Service Providers: Legal entities licensed by the Authority to provide services to the Investment Fund in accordance with the standards and obligations set forth in the appendix attached hereto, which include:

This Resolution shall be published in the Official Gazette and shall enter into force as of the day following the date of its publication.

1. Cabinet Resolution No. (7) of 1979 Regarding the Regulation of Technical Attachés in Diplomatic Missions Abroad shall be repealed.

2. Cabinet Resolution No. (14) of 2010 Regarding the Regulation of the Relationship between the State's Diplomatic Missions Abroad and Their Technical Attachés shall be repealed.

3. Any provision that violates or contradicts the provisions of this Resolution shall be repealed.

 

In case of the absence of the technical attaché or his assistants, the entity to which the Technical Attaché Office belongs shall coordinate with the Ministry regarding the assignment of a member of the diplomatic mission, in addition to his regular duties, to perform the tasks of the technical attaché. The entity shall bear all costs associated with this assignment. If the entity wishes to assign one of its personnel to perform the duties of the technical attaché during his absence, coordination with the Ministry shall be conducted in this regard, and a resolution shall be issued by the Minister in all cases.

1. The Ministry shall be responsible for implementing projects relevant to the security and protection of diplomatic missions in the countries where the Technical Attaché Offices are located.

2. The beneficiary diplomatic missions and the Technical Attaché Offices shall share the costs of the projects of security and protection as well as the costs of its operational maintenance.

3. The Ministry of Defence shall be responsible for implementing security projects for the benefit of diplomatic missions in the countries where the military attaché office and other missions are located, in accordance with the regulatory resolutions applicable to such countries.

4. The relevant authorities in the State shall be responsible for auditing technical matters relevant to the security and protection of diplomatic missions.

The Technical Attaché Office or the entity to which it belongs shall bear all financial and administrative implications arising from:

1. The termination of the Technical Attaché Office and any related contractual or other obligations.

2. Any lawsuits filed against the Technical Attaché Office or initiated by it, as well as lawsuits filed against the diplomatic mission due to the actions of the Technical Attaché Office.

 

1. The Technical Attaché Office shall be financially independent of the diplomatic mission and shall follow its financial and administrative procedures and human resources regulations according to the by-law of the entity to which it belongs. The Technical Attaché Office shall bear the operational expenses and relevant costs from its budget, and the technical attaché or his delegate shall manage and oversee the necessary accounting procedures.

2. The Technical Attaché Office shall adhere to the contracting and financial procedures applicable in the diplomatic mission regarding local employees.

3. The diplomatic missions and the Technical Attaché Offices shall share the costs of implementing joint engineering projects, such as divisions, finishes, furnishings, and others, as well as the costs of operation and maintenance in the light of the use of the diplomatic mission's premises.

The diplomatic mission shall cooperate with the Technical Attaché Offices and provide them with support by mutual agreement upon obtaining the necessary approvals from the entity to which the Office belongs and the Ministry.

The Technical Attaché Offices shall adhere to the controls for renting or purchasing properties as follows:

1. Selecting the property in accordance with the instructions issued by the Ministry.

2. Signing the lease contract and fulfilling the obligations stated therein.

3. Following up and completing the purchasing procedures in accordance with the applicable legislation in the State.

4. Registering the property upon purchase in the name of the diplomatic mission and indicating the beneficiary entity in the title deed.