Federal Law by Decree No. (57) of 2023 Concerning Pension and Social Security
Federal Law by Decree No. (57) of 2023
Establishes the newer GPSSA pension and social-security framework for covered UAE nationals, including registration, contributions, insured service, pension entitlement, end-of-service benefits, work injury and survivor benefits.
Overview
What this legislation covers
Establishes the newer GPSSA pension and social-security framework for covered UAE nationals, including registration, contributions, insured service, pension entitlement, end-of-service benefits, work injury and survivor benefits.
Who or what it applies to
- Covered UAE nationals joining employment from the law’s effective date, subject to exclusions.
- Federal government employers and covered public entities.
- Participating local-government entities.
- Covered private-sector employers within GPSSA jurisdiction.
- Pensioners and beneficiaries where the law expressly applies.
Key points
Important points at a glance
Effective from 31 October 2023.
GPSSA confirms the new law principally covers UAE nationals entering covered employment for the first time from that date.
Existing insured persons under Federal Law No. (7) of 1999 generally remain under that law.
Employers must register covered UAE nationals and remit contributions.
Pension entitlement depends on age, service and reason for termination.
Death, total disability and medical unfitness can create pension entitlement under specific rules.
End-of-service gratuity applies where pension conditions are not met.
Survivor-benefit eligibility is statutory and fact-specific.
Coverage differs by Emirate and sector and must be checked.
Practical explanation
Understanding the law
Plain-language explanation
Establishes the newer GPSSA pension and social-security framework for covered UAE nationals, including registration, contributions, insured service, pension entitlement, end-of-service benefits, work injury and survivor benefits.
Why this law matters
This legislation forms part of the UAE federal legal framework and should be read with its amendments and implementing instruments. The current legal status recorded here is Active / in force.
Coverage
- Covered UAE nationals joining employment from the law’s effective date, subject to exclusions.
- Federal government employers and covered public entities.
- Participating local-government entities.
- Covered private-sector employers within GPSSA jurisdiction.
- Pensioners and beneficiaries where the law expressly applies.
Definitions
- Insured: the covered UAE national registered under the pension system.
- Employer: covered federal, local or private employer as defined by law.
- Contribution Salary: the salary base used for contribution calculations.
- Pension Account Salary: the salary base used for pension or gratuity calculations.
- Beneficiary: a person entitled to survivor or other pension benefits.
Main compliance points
- Effective from 31 October 2023.
- GPSSA confirms the new law principally covers UAE nationals entering covered employment for the first time from that date.
- Existing insured persons under Federal Law No. (7) of 1999 generally remain under that law.
- Employers must register covered UAE nationals and remit contributions.
- Pension entitlement depends on age, service and reason for termination.
- Death, total disability and medical unfitness can create pension entitlement under specific rules.
- End-of-service gratuity applies where pension conditions are not met.
- Survivor-benefit eligibility is statutory and fact-specific.
- Coverage differs by Emirate and sector and must be checked.
Step-by-step checklist
- Confirm whether the employee is under Law 57/2023 or Law 7/1999.
- Register the employee with GPSSA from the correct date.
- Calculate contribution salary under the correct sector rules.
- Deduct and remit contributions on time.
- Update GPSSA when salary, employment or service status changes.
- Apply for retirement, gratuity, work-injury or survivor benefits with required evidence.
Important dates
- Issued 2 October 2023.
- Effective 31 October 2023.
- Article 39 provided a transition for contributions through the end of 2023, with full payment from 1 January 2024.
- Ongoing contribution/reporting deadlines follow GPSSA procedures.
Current amendments / interaction
Applies principally to persons newly entering covered employment from 31 October 2023. Persons already subject to Federal Law No. (7) of 1999 generally remain under that earlier law, subject to specific cross-application provisions in the 2023 decree-law.
Enforcement
GPSSA may collect contributions and additional amounts and enforce statutory employer/insured obligations. Benefit entitlement depends on accurate service and contribution records.
Examples
- A UAE national entering a covered private-sector job for the first time after 31 October 2023 is assessed under the new law.
- An employee already insured under Law 7/1999 generally remains under the legacy regime, subject to transition rules.
- An employer cannot choose between the two pension laws; coverage is determined by statute.
Official and current sources
- UAE Legislation — Federal Law by Decree No. (57) of 2023
- GPSSA — Laws and regulations
- GPSSA — scope guidance
Use note
The files in this ZIP are intended as structured legal content for publication and research, not as a substitute for the official Arabic legislation. Numerical thresholds, limitation periods, tax rates, customs classifications, salary bases, pension formulas, employee categories, exemptions, offences and penalties must be checked in the current official text before acting.
Practical notes
- Use the current official Arabic text for interpretation and application; this package is a structured English legal-information rendering.
- Verify the latest consolidated law, amendments, Executive Regulations, Cabinet/ministerial decisions and regulator guidance before case-specific reliance.
- The supplied cover is editorial artwork and does not itself establish legal status, scope or effective dates.
- Where cover wording conflicts with current official sources, the legal metadata and research notes in this package take priority.
Legislation text
Text and provisions
Official-text notice. This is a comprehensive structured English legal-information rendering prepared from the current sources listed in this package. It is not represented as the controlling verbatim English text. The official Arabic text prevails for interpretation and application. Exact article wording, thresholds, exceptions, penalties and deadlines should be checked directly before live reliance.
Federal Law by Decree No. (57) of 2023 Concerning Pension and Social Security
Verified legislative metadata
| Instrument | Federal Law by Decree No. (57) of 2023 |
|---|---|
| Issued | 2023-10-02 |
| Effective | 2023-10-31 |
| Status | Active / in force |
| Gazette | See official source |
| Official source | Open current source |
Purpose and legal effect
Establishes the newer GPSSA pension and social-security framework for covered UAE nationals, including registration, contributions, insured service, pension entitlement, end-of-service benefits, work injury and survivor benefits.
Who and what the legislation applies to
- Covered UAE nationals joining employment from the law’s effective date, subject to exclusions.
- Federal government employers and covered public entities.
- Participating local-government entities.
- Covered private-sector employers within GPSSA jurisdiction.
- Pensioners and beneficiaries where the law expressly applies.
Important statutory definitions
- Insured: the covered UAE national registered under the pension system.
- Employer: covered federal, local or private employer as defined by law.
- Contribution Salary: the salary base used for contribution calculations.
- Pension Account Salary: the salary base used for pension or gratuity calculations.
- Beneficiary: a person entitled to survivor or other pension benefits.
Structured legislative map
Scope and transition
Defines new-entrant coverage and persons who remain under the 1999 regime.
Registration
Requires covered employers and insured persons to be registered with GPSSA.
Contribution salary
Defines contribution bases for government and private employment.
Contributions
Allocates employer, employee and government contributions as applicable.
Service periods
Regulates credited service and addition/purchase of previous service.
Pension eligibility
Defines retirement, disability, death and other pension-entitlement cases.
End-of-service gratuity
Provides gratuity where pension conditions are not met.
Work injury
Provides statutory treatment for occupational injury and disease.
Survivor benefits
Allocates pension shares to eligible beneficiaries after death.
Unpaid leave
Allows continued subscription in specified unpaid-leave cases.
GPSSA administration
Provides collection and implementation powers.
Executive decisions
Authorises regulations, schedules and Board/Minister decisions.
Key statutory points
- Effective from 31 October 2023.
- GPSSA confirms the new law principally covers UAE nationals entering covered employment for the first time from that date.
- Existing insured persons under Federal Law No. (7) of 1999 generally remain under that law.
- Employers must register covered UAE nationals and remit contributions.
- Pension entitlement depends on age, service and reason for termination.
- Death, total disability and medical unfitness can create pension entitlement under specific rules.
- End-of-service gratuity applies where pension conditions are not met.
- Survivor-benefit eligibility is statutory and fact-specific.
- Coverage differs by Emirate and sector and must be checked.
Amendments, executive rules and current-law interaction
Applies principally to persons newly entering covered employment from 31 October 2023. Persons already subject to Federal Law No. (7) of 1999 generally remain under that earlier law, subject to specific cross-application provisions in the 2023 decree-law.
Practical compliance / procedure sequence
- Confirm whether the employee is under Law 57/2023 or Law 7/1999.
- Register the employee with GPSSA from the correct date.
- Calculate contribution salary under the correct sector rules.
- Deduct and remit contributions on time.
- Update GPSSA when salary, employment or service status changes.
- Apply for retirement, gratuity, work-injury or survivor benefits with required evidence.
Dates and time limits
- Issued 2 October 2023.
- Effective 31 October 2023.
- Article 39 provided a transition for contributions through the end of 2023, with full payment from 1 January 2024.
- Ongoing contribution/reporting deadlines follow GPSSA procedures.
Enforcement and legal exposure
GPSSA may collect contributions and additional amounts and enforce statutory employer/insured obligations. Benefit entitlement depends on accurate service and contribution records.
Practical scenarios
- A UAE national entering a covered private-sector job for the first time after 31 October 2023 is assessed under the new law.
- An employee already insured under Law 7/1999 generally remains under the legacy regime, subject to transition rules.
- An employer cannot choose between the two pension laws; coverage is determined by statute.
Research method and source priority
This package is designed for website publication, research and client orientation. For a live filing, tax return, customs entry, labour dispute, pension calculation, licence, registration or court submission, use the current official Arabic text together with all applicable amendment instruments and implementation decisions.
Official-source verification for this package was carried out on 2026-09-10. Where the law is administered by a specialist regulator, regulator guidance and current electronic procedures should also be checked.
Verification
Official source & references
Official legislation sourcehttps://uaelegislation.gov.ae/en/legislations/2254Open ↗This page is a research and educational resource. Legislation can be amended, repealed, supplemented by regulations or interpreted by courts and authorities. Obtain advice before relying on it for a live matter.