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

Purpose and legislative background

The reform aims to improve long-term pension sustainability, align benefits and contributions, and create a modern social-security framework for new UAE-national entrants to the labour market.

The decree-law remains actively administered by GPSSA. Cabinet Resolution No. (64) of 2024 is an important related instrument for the GCC insurance-protection extension system; current GPSSA executive decisions should also be checked.

Scope and who it applies to

• UAE nationals first entering covered employment on or after 31 October 2023 in organisations participating in the GPSSA scheme, subject to statutory conditions.
• Covered federal-government and specified local-government/public-sector employers.
• Covered private-sector employers in the Emirates participating in the GPSSA scheme.
• Eligible insured persons, pensioners and beneficiaries/survivors under the decree-law.

Key definitions

• GPSSA: General Pension and Social Security Authority.
• Employer: government/private entities described by the statutory definition.
• Insured: a UAE national subject to the decree-law's insurance provisions.
• Contribution Calculation Salary: the salary base defined by the law for contributions and related calculations.
• Beneficiary: a person entitled to pension/benefit rights after the insured or pensioner's death under the statutory conditions.

Main rights and obligations

• Employers must register eligible insured persons and pay the employer share of contributions.
• Insured persons must pay the employee share and provide accurate information.
• GPSSA administers contributions, pensions, benefits and insured-person records.
• Beneficiaries must satisfy the statutory relationship/eligibility conditions to receive survivor benefits.

Procedures and compliance

1. Confirm whether the person falls under the 2023 or 1999 federal pension law or a local pension fund.
2. Register an eligible new insured person with GPSSA using current procedures.
3. Report contribution salary and remit contributions in accordance with the law and GPSSA rules.
4. Before retirement, verify credited service, any merged/purchased periods and the applicable eligibility route.
5. For death/disability/survivor claims, submit the evidence required by GPSSA.

Deadlines and time limits

• Issued date: 2 October 2023.
• Effective/operative date used by current official guidance: 31 October 2023.
• Registration, contribution-payment and claim deadlines are governed by the decree-law and current GPSSA implementation rules and should be checked for the specific event.

Enforcement, violations and penalties

The law contains compliance and penalty consequences for breaches involving registration, contributions, data and benefits. Exact financial consequences should be taken from the current enacted provisions and GPSSA implementing decisions.

Legislation / implementation / commentary distinction: The principal decree-law or federal law creates the statutory rule. Executive regulations, Cabinet resolutions, ministry/regulator decisions and court rules may supply operational detail. The examples and checklists in this explanation are practical commentary and do not create additional legal duties.

Practical scenarios

1. An Emirati employee beginning first covered employment on 5 November 2023 should be assessed under the 2023 scheme, subject to the employer's GPSSA coverage.
2. An employee already insured under the 1999 law before 31 October 2023 does not automatically switch to the 2023 law solely because of a later job change.
3. An employer should verify whether a new UAE-national hire is registered with GPSSA and which pension law applies before calculating payroll contributions.
4. An insured person considering early retirement should obtain a GPSSA service and entitlement assessment before relying on an informal calculation.

Amendments and related legislation

The decree-law remains actively administered by GPSSA. Cabinet Resolution No. (64) of 2024 is an important related instrument for the GCC insurance-protection extension system; current GPSSA executive decisions should also be checked.

What businesses and individuals should check

• First determine whether the employee is under the 1999 pension law or the 2023 law; the answer materially affects contributions and benefits.
• Abu Dhabi and some Sharjah government employment may fall under separate local pension arrangements rather than GPSSA.
• Registration must be handled promptly when an eligible UAE national joins covered employment.
• Contribution salary, service aggregation and pension entitlement calculations should be taken from the current GPSSA rules rather than estimated from general employment-law concepts.
• Confirm the current version/status of the principal legislation on the date relevant to the issue.
• Check all implementing instruments listed in the manifest and any later official updates.
• Preserve the official source citation used for a compliance, transaction or litigation decision.
• Do not rely on the cover artwork as proof of government endorsement or official publication.

When legal advice may be useful

Professional interpretation may be useful where the applicable law changed between the underlying event and the current date, a transitional rule is important, jurisdiction or regulatory perimeter is disputed, an enforcement or penalty provision may apply, or the matter involves significant rights, assets or procedural deadlines.

Information status

Research checked on 2026-08-31. This explanation is general legal information and should be re-verified against the official UAE source before use in a specific transaction, proceeding or compliance decision.