Regulations
Here you’ll find the main regulations for everything related to End-of-Service liability and entitlements.
Main regulations related to End-of-Service
Federal Decree Law No. 33 of 2021 (UAE Labour Law)
The set of laws governing employment in the UAE, which includes rules for the calculation and payment of EOSB.
Cabinet Resolution No. 96 of 2023
A government decree that outlines regulations for the End-of-Service Savings scheme for private sector employees in the United Arab Emirates.
Ministerial Resolution 668 of 2023
A UAE regulation that sets the framework for implementing the End-of-Service Savings scheme for private sector employees in the United Arab Emirates.
Federal Decree Law No. 47 of 2022 (UAE Corporate Tax Law)
The law that introduced UAE’s corporate tax regime, establishing a 9% tax rate on business profits exceeding AED 375,000, with specific rules for different business structures and exemptions. This law also establishes the conditions for EOS employer contributions to be treated as an allowable expense for corporate tax purposes.
Ministerial Decision No. 115 of 2023
A UAE regulation that outlines the requirements for Private Pension Funds and Private Social Security Funds to be exempt from Corporate Tax in the UAE.