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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (7)
Subscription Values
1. The insured shall pay the value of the basic insurance package premium in
accordance with the subscription salary value as follows:
a. The first insurance category: up to (AED 5) (five dirhams) per month, if the
subscription salary is (AED 16,000) (sixteen thousand dirhams) or less; and
b. The second insurance category: up to (AED 10) (ten dirhams) per month, if the
subscription salary exceeds (AED 16,000) (sixteen thousand dirhams).
2. The Cabinet may, based on the proposal of the Minister, amend the value of
subscription and the prescribed compensation values, and introduce new
categories.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (8)
Security for Insurance Premiums Payment
1. Should the worker /employee fail to subscribe to the unemployment insurance
scheme , or should the insured fail to pay the prescribed insurance premium for (3)
three months from the due date of the underlying premium , [he] shall not benefit
from the Scheme , and, in which case, [he] shall subscribe or re -subscribe by
purchasing a new insurance policy the becomes effective as of the date of
purchase . In addition, [he] shall pay all the amounts due plus a fine to be collected
by the Ministry in the amount of (AED 400) four hundred dirhams in case of the
worker 's/employee's failure to subscribe to the Scheme , and (AED 200) two
hundred dirhams in the event of the insured's failure to pay the prescribed
insurance premiums for more than (3) three months. These amounts shall be
collected as follows:
a. By way of deduction from the insured's account designated for receiving his
wage as shown the Wages Protection System or any other alternative systems ;
or
b. By way of deduction from end of service gratuity or any other alternative
schemes .
2. The Minister shall s et the time frames for the registration of the insured and his
subscription to the Scheme , in addition to the controls and p rocedures required to Cabinet Resolution of 20 22 Concerning the Mechanisms and Controls of Implementing the
Unemployment Insurance Scheme 5
ensure his commitm ent to the payment of the premiums and fines related to the
insurance policies and may allow the insured to pay the amount in installments or
exempt him from the fines referred to in this article.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (9)
Conditions for Benefiting from Insurance Coverage
Without prejudice to article (5) of Federal Decree Law No. (13) of 2022 referred to
hereinabove , the insured shall be entitled to benefit from the insurance coverage if the
following conditions are met:
1. That term of the contribution of the insured is not less than (12) consecutive
months in the unemployment insurance scheme;
2. That the insured has paid all the insurance premiums in accordance with the
periodicity he has determined;
3. That the insured has provided evidence to that he is unemployed for any reason
other than his resignation.
4. That the insured has not been dismissed from work for disciplinary reasons under
the provisions of the applicable legislation regulating labor relation in the Private
Sector and Human Resou rces in the Federal Government.
5. That the claim is submitted within (30) thirty days from the date of the termination
of employment relation ship or the determination of the labor claim referred to the
court;
6. That no pending complaint for absence from work has been filed against the
insured;
7. That the claim for compensation is not based on cheating or fraud and that the
establishment i n which he wor ks is not a fictitious one ;
8. The loss of work is not the result of non -peaceful labor disturbances or
interruptions, whether they resulted in damage or not;
9. That the insured is residing in the State legally
Cabinet Resolution of 20 22 Concerning the Mechanisms and Controls of Implementing the
Unemployment Insurance Scheme 6
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (10)
Compensation Value
1. The compensation shall be paid on monthly basis at (60%) of the subscription
salary for up to (3) three months for each claim from the start date of
unemployment , so that the value of compensation does not exceed (AED 10,000)
ten thousand dirhams for the first category and (AED 20,000) twenty thousand for
the second category.
2. The maximum period for benefiting from the compensation within the term of
service of the insured within the labor market in the State shall not exceed (12)
twelve months.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (11)
Additional Benefits
The insured may subscribe to additional benefit s of the basic package through
coordination with the service provider.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (12)
Compensation Claim Mechanism
The insured shall submit the claim to the service provider within (30) thirty days from
the termination date of employment relation ship, by filing an application to benefit
from unemployment insurance scheme in accordance with the mechanism specified
under a resolution of the Minister and accompanied by the documents evidencing the
insured's eligibility for compensation.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (13)
Obtaining Compensation from the Service Provider
In case the insured is eligible for compensation, the service provider shall pay the
compensation not later than two weeks from the date of receiving the claim that is
compatible with the established standards and the eligibility conditions. In addition,
the service provider shall transfer t he compensation amount to the account of the
insured in accordance with the method prescribed by the insured. The insurance Cabinet Resolution of 20 22 Concerning the Mechanisms and Controls of Implementing the
Unemployment Insurance Scheme 7
coverage shall be paid under this scheme in addition to any other insurance coverage
by virtue of other insurance policies held by t he insured.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (14)
Unemployment Insurance Scheme Governance Procedures
1. The service provider shall process the insurance claims in accordance with the
controls and conditions set out in the insurance policy and the legislation of the
Central Bank in force. The 1 Ministry shall notify the Central Bank should the
service provider violate the conditions and controls of the insu rance policy, so that
the disputes arising from the policy shall be settled in accordance with the
mechanism established by the Central Bank .
2. The Ministry shall perform the periodic review of the Basic Agreement, the
annexes of the Basic Agreement, the value of the insurance premiums and the
channels to access to the service , and in line with this, it shall do the measures
required to ensure the optimal implementation of this resolution.
3. The service provider shall provide the technical reports related to unemployment
insurance service, update the Ministry on the movement of the premium accounts
and deliver the amounts due to the insured on a monthly basis.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (15)
General Provisions
1. If it is established that the insured has provided incorrect data on the subscription
salary, his contractual relation with his employer or the circumstance surrounding
the termination of his service, the service provider shall be entitled to recover the
full compensation amount disbursed to the insured, without prejudice to any
penalties imposed on the insured under the legislation applicable in the State.
2. If the employer's collusion with the employee to obtain the benefits of
unemployment insurance is es tablished, without prejudice to carrying out the
necessary measures to impose the penalties stipulated in the laws and resolutions
in force in the State, an administrative fine shall be imposed on the establishment
by the Ministry in the amount of (AED 20, 000) twenty thousand dirhams per case. Cabinet Resolution of 20 22 Concerning the Mechanisms and Controls of Implementing the
Unemployment Insurance Scheme 8
3. The courts of the United Arab Emirates shall have exclusive jurisdiction to hear and
adjudicate on any dispute arising from the implementation of the unemployment
scheme , which shall be subject to the laws and legisl ation in force in the United
Arab Emirates.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (16)
Federal Gov ernme nt Employees
The Federal Authority for Government Human Resources shall, in coordination with
the Ministry of Finance, implement the provisions of this resolution as regards the
employees of the Federal Government.
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (17)
Subscription to the Scheme
1. The persons governed by the provisions of Federal -Law No. (13) of 2022 referred
to herein above shall subscribe to the Unemployment Insurance Scheme within a
4-month period from the date of entry into force hereof.
2. The Minister of Human Resou rces and Emiratization is hereby autho rized to
extend the time limit referred to in Paragraph (1) of this article in accordance with
the requirement for regulating the labor market .
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labour, residency and leberal professions | Cabinet Resolution No. (97) of 2022 Concerning Mechanisms and Controls for Implementing the Unemployment Insurance Scheme | Article (18)
Publication and Entry into Force
This Resolution shall be published in the official gazette and shall enter into force as
of the day following the date of its Publication .
Mohammed bin Rashid Al Maktoum
Prime Minister
Issued by us:
On: 18 Rabi ' Al Awwal 1444 A H
Corresponding to : 14 October 2022 AD |
labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (1)
Definitions
In applying the provisions of this Decree -Law, the following words and expressions shall
have the meanings assigned to each of them, unless the context stipulates otherwise:
State : United Arab Emirates.
Ministry : Ministry of Economy .
Minister : Minister of Economy .
Authority : Securities and Commodities Authority .
Competent
Authority : The concerned local authority in each Emirate .
Profession : Auditing and Accounting Professions.
Chartered
Accountant : The natural person duly licensed pursuant to the provisions of this Decree- Law to practice the profession and p
rovide the
professional services stipulated in article (4) of this Decree -Law.
Licensing Office : An establishment duly licensed to practice the profession in
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 2
accordance with the provisions stipulated herein.
Final License : A certificate granted by the Ministry to a natural or legal person
meeting the licensing conditions stipulated in this Decree -Law or
its executive regulations, licensing them to practice the profession
within the State.
Economic License : A license grante d by the competent authority for economic
licensing, authorizing the accounting firm to engage in the
licensed activity within the Emirate.
Profession
Standards : Professional standards adopted by the Ministry for practicing the profession.
Other Confirm ation
Services : Services a chartered accountant or accounting firm is licensed to perform concerning financial statements, aiming to provide
guarantees to external parties regarding financial information
or to verify compliance with accounting standards, financial
rules, and internal controls of economic establishments. These
services include, but not limited to, internal audit services and
advisory reports related to financial monitoring, reliability of
electronic information systems, financial risk assessment, and
other services falling within the ambit of professional standards approved by the Ministry.
Professional Compliance Committee :
The committee formed pursuant to article (22) of this
Decree- Law.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (2)
Decree -Law Objectives
This Decree -Law aims to:
1. Regulate the accounting and auditing profession and practise thereof within the State;
2. Enhance the efficiency of services and tasks associated with the profession, fostering increased confidence among the business community and investors investing therein; and
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 3
3. Govern the accountability mechanisms for professionals in the event they are
substantiated to have engaged in or contributed to practices harmful to the business
community.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (3)
Scope of Application
1. The provisions of this Decree -Law shall apply to the following:
a. Chartered accountants and accounting firms practising the profession within the
State; and
b. Chartered accountants and accounting firms in free zones who wish to practice the profession outside the free zones within the State.
2. The provisions set forth in this Decree -Law shall not apply to government audit tasks
conducted by government oversight and accounting bodies, including their employees,
when exercising powers thereof over government agencies, companies, and institutions
subject to the oversight of those bodies in accordance with their respective est ablishment
laws.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (4)
Scope of Profession
The scope of the profession includes auditing and reviewing financial statements, as well as
other confirmation services and services related to the associated financial statements, all of
which adhere to the standards endorsed by the Ministry.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (5)
Competences of the Ministry
For the purposes of implementing the provisions of this Decree -Law, the Ministry shall
undertake the following competences:
1. Regulate the profession and granting professional licence to professionals thereof;
2. Establish and approve standards for the profession, review them, and work to develop
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 4
them, approve associate degree programmes related to the profession, and ensure the
integrity and efficiency of professional test s related to these certificates;
3. Identify the entities whose programmes are accredited by the Ministry, along with the certificates related to the profession issued thereby;
4. Monitor and inspect professionals and accounting firms and prepare reports o n them in
accordance with the stipulations of the executive regulations of this Decree -Law;
5. Refer the violations attributed to professionals and contained in the oversight and inspection reports prepared by the Ministry, along with the complaints, repor ts, and judicial
rulings received, to the Ministry Professional Compliance Committee for review and determination of suitable decisions;
6. Educate professionals and accounting firm about the key bulletins, periodicals, and studies pertinent to the profess ion;
7. Develop the profession work mechanisms in coordination with the relevant authorities in the State;
8. Participate in local and international events and conferences related to the profession;
and
9. Any other competences assigned to the Ministry in accordance with laws, regulations and
Cabinet resolutions.
Chapter Two
Profession Practice and Licensing
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (6)
Profession Practice
1. No natural or legal person may practice the profession, or provide any of work or services
pertained thereto, wit hin the State, unless they have obtained the licences stipulated in the
Decree- Law in subject and the Executive Regulation thereof;
2. The chartered accountant shall practice the profession within the State according to the following stipulations:
a. Separ ately through their own firm; or
b. Working for an accounting firm or branch of a foreign accounting firm, licensed in
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 5
the State.
3. The accounting firm shall practice the profession within the State according to one of the
following legal forms:
A pr ofessional company consisting of two or more chartered accountants;
a. A professional company owned by one or more chartered accountants and in
partnership of an international accounting firm;
b. Branch of a foreign accounting firm; or
c. Any other form de termined by the Executive Regulation of this Decree -Law.
4. The executive regulations of this Decree -Law shall determine the provisions regulating
and conditions for licensing each of the forms referred to in this article; and
5. The accounting firm shall have its own name that includes evidence of the activity thereof,
which shall not conflict with the controls on economic names determined by the legislation
in force in the State.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (7)
Profession Practice Pledge
After obtaining the professional license from the Ministry and before commencing the work,
the chartered accountant is required to submit a written pledge to the Ministry, asserting
that the accountant shall "perform the work with utmost honesty and integrity, uphold the
laws of the state, preserve the integrity of the profession, and adhere to its established
traditions and ethics. Furthermore, the chartered accountant the chartered accountant shall
comply with the approved standards and regulations of the profession within the State.
They shall not disclose the clients confidential information or any data entrusted thereto in
the course of their work, except as mandated by applicable laws and regulations, in accordance with the procedures determined by the Ministry."
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (8)
Professio nal Licence
1. Any individual aspiring to practice the profession within the State shall submit an application to the Ministry for the acquisition of a professional licence, following the
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 6
mechanisms endorsed by the Ministry. The executive regulations of this Decree -Law shall
specify the various types of professional licences, along with conditions, prerequisites, and
duration thereof, as well as provisions pertaining to their issuance and renewal
2. The title "Chartered Accountant" may not be used except after obtaining a professional
licence from the Ministry.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (9)
Amending Professional Licence Data
The chartered accountant or accounting firm shall notify the Ministry and the competent authority – as the case may be – of every amendment or change that occurs to the
professional licence data, within (30) thirty days from the date of the amendment or change. The executive regulations of this Decree -Law shall specify the conditions and manner of
notification, including the necessary accompanying documents to be submitted along with it.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (10)
Temporary Suspension of Professional Licence
1. A chartered accountant or accounting firm encountering circumstances that impede the practice of the profession shall promptly submit a request to te mporarily suspend the issued
professional licence to the Ministry. This request shall be made within thirty (30) days from
the identification of the impediment.
2. Upon resolution of the impediment, the chartered accountant may submit a request to the
Ministry to lift the temporary suspension of their professional licence.
3. The executive regulations of this Decree -Law specify the conditions, procedures, and
periods related to the temporary suspension of professional licensing and the mechanisms
for liftin g it.
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 7
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (11)
Revocation of Professional Licence
1. Professional licence shall be revoked in the following cases:
a. Death of the chartered accountant;
b. Failure to renew the licence within the period specified in the Exec utive Regulations
of this Decree -Law;
c. Loss of any of the licensing requirements specified in the Executive Regulations of
this Decree- Law;
d. Upon the chartered accountant request;
e. Based on a request submitted by the firm owners collectively or throu gh legal
representative thereof;
f. By a court order or by decision of the Professional Compliance Committee;
g. Issuance of a final judicial ruling declaring the bankruptcy of the accounting firm; or
h. Any other cases determined by the Executive Regulati on of this Decree -Law.
2. The Executive Regulations of this Decree -Law shall specify the procedures for the
revocation of the professional licence and the obligations to be fulfilled by the chartered
accountant or accounting firm in the event of the licenc e revocation; and
3. The Ministry shall, at the expense of the accounting firm, publish an announcement of the
revocation of the professional licence issued to the firm, through publication means
approved thereby.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (12)
Restoration of the licence after revocation
1. A person whose professional licence has been revoked may, after a period of at least one
year from the date of revocation, apply to the Ministry for a new professional licence in
accordance with the provisions of this Decree -Law and exe cutive regulations thereof.
2. A person, whose professional licence has been revoked by a decision of the Professional
Compliance Committee, may apply to the Ministry after a period of (5) five years from the
date of the revocation decision to obtain a new professional licence. The Minister or
representative thereof may approve or reject the request based on the reasons for the
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 8
previous revocation decision.
3. An individual whose professional licence has been revoked by a court order may not seek
licence re storation.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (13)
Merger and Acquisition
Subject to the laws in force in the State, any accounting firm may merge with another
accounting firm, or acquire another, after obtaining the prior approval of the Ministry, in
accordance with the terms and procedures specified in the Executive Regulations of this
Decree- Law.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (14)
Economic licence for Accounting Firms
An accounting firm shall obtain an economic licence before practising activity thereof. The
authority competent for economic licences in each emirate shall verify the Ministry approval
before issuing, amending, or revoking the economic licence for an accounting firm or
branches thereof.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (15)
The Authority accreditation of Accountin g Firms
1. An accounting firm may not provide auditing and review services for public joint -stock
companies and public investment funds, unless it has obtained accreditation from the
Authority.
2. Subject to the provisions of clause (1) of this Article and any other conditions set forth in
the laws applicable in the State, the accounting firm, assigned by banks, insurance
companies, investment companies for the account of others, and public joint -stock
companies in order to audit and review financial statem ents thereof, shall hold a license for
a minimum period of (5) five years.
3. The Authority Board of Directors shall approve any regulations, conditions, or fees for the
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 9
accreditation of accounting firms.
4. The Authority shall notify the Ministry of the names of the accounting firms accredited
thereby and of any criminal penalties issued against them or disciplinary penalties imposed
thereon by the Authority.
Chapter Three
Professional Obligations and Prohibitions
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (16)
Professional Obligations
1. Without prejudice to the obligations set forth in the laws applicable, a chartered
accountant shall, in the course of professional practice, adhere by the following:
a. Exercise the necessary professional care during the performance of work thereof and
ensure the accuracy and validity of the data contained in the results of work thereof;
b. Prepare the required reports by themselves or by the employees under supervision
thereof;
c. Practise the profession or any of works thereof through an accounting firm or a branch thereof holding a professional licence and economic licence according to the
provisions of this Decree -Law;
d. Comply with the provisions of this Decree -Law, Executive R egulations thereof, the
resolutions issued in their implementation, and any other legislation related to the
profession; and
e. Any other obligations set out in the Executive Regulations of this Decree -Law.
2. The accounting firm shall commit to the follow ing:
a. Implementing an internal control system that includes the following:
1. Systems and procedures for compliance with the approved Code of Ethics and Professional Conduct;
2. Work methodologies and techniques for providing professional services that ensure
compliance with the approved professional standards;
3. A quality control system for professional performance compatible with the approved quality control standards of the Ministry;
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 10
4. Continuous professional development for employees thereof;
5. Protection and confidentiality of client data and information;
6. Availability of a governance structure or system;
7. Systems and procedures for compliance with anti -money laundering laws in the
State;
8. Use of the signature approved by the Ministry for the chartered accountant on the
reports issued thereby and link name and professional licence number thereof with
the name and professional licence number of the firm; and
9. Ensure the safety and health of the professional services provided thereby.
b. Provide professional liability insurance for the accounting firm and chartered
accountants thereof, and the accountin g firm shall bear the full cost of the insurance
premiums;
c. Provide the Ministry – whenever requested – with the reports it issued, as well as the
documents, records, and supporting working papers, in the manner specified by the
Ministry;
d. Provide the Ministry – whenever requested – with the necessary data about activities
thereof; and
e. Inform the Ministry and the competent authorities, as the case may be, about any fraud, money laundering, or suspicion of either revealed thereto during th e
performance of professional services thereof.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (17)
Professionals Prohibitions
Without prejudice to the provisions of the applicable laws, the professionals are expressly prohibited from undertaking the following:
1. Practise the profession bef ore obtaining a professional licence from the Ministry, during
the temporary suspension of their professional licence, or during suspension thereof by a judicial ruling or by a decision of the committee;
2. Engage in trade in a manner that conflicts with t he Code of Professional Conduct;
3. Practise the profession or advertise it in a manner that conflicts with the code of
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 11
professional conduct and duties, or the laws and regulations applicable in the State.
Additionally, the professional may not engage in any work that is not in accordance with the
dignity and traditions of the profession;
4. Contract for any activities that conflicts with the independence of the chartered
accountant in activities that requires independence;
5. Buy securities for a client re ceiving their services, sell such securities either directly or
indirectly, or offer advice to any party concerning said securities;
6. Participate in the association or management of an establishment for which the
professional has previously provided serv ices or has worked in a permanent or temporary
capacity within the last (2) years from the date of the association or its beginning, whichever
comes first;
7. Be a partner or agent of one of the founders, partners, or managers of the establishment
with which the professional contracts;
8. Assume the roles of creditor or debtor in relation to the said client, except in instances
related to the remuneration for the professional services rendered;
9. Have any transaction or interest with the client or any part y related to the client to whom
professional services are being provided. This shall include, but not limited to, the chairman
and members of the board of directors, members of the senior executive management of
public and private joint -stock companies, co mpanies in which any of these contribute at
least (30%) of capital thereof, as well as subsidiaries, sister companies, or allies thereof;
10. Use the status of a chartered accountant when performing professional work that is not
related to the scope of the profession stipulated in this Decree -Law; and
11. Any other prohibitions specified by the Executive Regulations of this Decree -Law.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (18)
Confidentiality of Information
The accounting firm and the chartered accountant may not disclose the secrets of the establishment of which the chartered accountant become aware as a result of professional
practice thereof, except in the following cases:
1. Based on the request or consent of the establishment;
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 12
2. Pursuant to an order f rom a judicial authority or an official investigative authority;
3. Upon a request from the Ministry;
4. If the purpose is to prevent the occurrence of a crime or to report it, in such case, the
disclosure shall be only to the official competent authority;
5. If the purpose is to defend itself before an investigative authority or any judicial authority
and according to the needs of the defence.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (19)
Maintenance of data, documents, and records
1. Accounting firms shall maintain data, documents, and records related to contracted
activities that they have collected, created, processed, and stored, for a period of not less
than (10) ten years from the date of issuing the report to the client. If these data, documents,
and records are related to cases p ending before judicial authorities, the aforementioned
period shall be calculated from the date of the final ruling.
2. Partners shall be responsible for the maintenance referred to in paragraph (1) of this
Article in the event of the revocation or suspens ion of the professional licence of the
accounting firm.
3. The Executive Regulations of this Decree -Law shall specify the controls and procedures
necessary for the maintenance of the records, files, and data referred to.
Chapter Four
Accountability and discipline of professionals
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (20)
Disciplinary Penalties
1. Without prejudice to criminal liability, every acco unting firm or certified public
accountant who violates the duties of practising the profession, its standards, or the rules of
conduct and ethics; or violates any obligations; or commits any of the prohibitions stipulated
in this Decree -Law, its executive regulations, or the decisions issued in implementation
thereof; or acts in a manner that degrades the profession, they shall be disciplinary held
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 13
accountable and one of the following disciplinary penalties shall be imposed on them:
a. Written warning;
b. An administrative fine of not less than ( AED 10,000) ten thousand UAE Dirhams and
not exceeding ( AED 1,000,000) one million UAE Dirhams;
c. Suspending the professional licence for a period of not less than one month and not
exceeding three (3) years; or
d. Professional licence revocation.
2. The disciplinary penalties stipulated in Clause (1) of this Article may be combined.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (21)
Procedures for holding professionals accountable
1. The Ministry shall refer violations of the provisions of this Decr ee-Law and its Executive
Regulations, attributed to professionals as a result of the monitoring and inspection work it
carries out, or the reports, complaints, and judicial rulings it receives, to the Professional
Compliance Committee for consideration and to decide what it deems appropriate regarding
them.
2. The Ministry, based on a recommendation of the Professional Compliance Committee, shall inform the competent public prosecutor about the violations committed by the
accounting firm or chartered accountant that entails a penal crime.
3. Subject to Clause (2) hereof, disciplinary measures may not be taken against an
accounting firm or a chartered accountant, if the decision on the alleged violation contingent
on the issuance of a final judicial ruling on it.
4. The voluntary retirement of a chartered accountant shall not preclude the disciplinary
measures against them for acts committed during the practice of the profession within the
five (5) years following their retirement.
5. The Authority shall be re sponsible for investigating the accounting firms certified thereby
if proven to be in violation of the provisions hereof while providing services to any companies or funds subject to the supervision of the Authority. The Authority Board of
Directors shall be authorised to approve the imposition of disciplinary penalties stipulated
herein on those firms and to establish a mechanism for appealing against such penalties.
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 14
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (22)
Professional Compliance Committee
1. A committee named the "Professional Compliance Committee" shall be established, by
ministerial decree, and comprise experts and professionals with expertise in the industry
and professional compliance. The formation decree shall specify the committee op erational
framework.
2. The committee shall:
a. Examine actions that violate the provisions of this Decree -Law and its executive
regulations, committed by chartered accountants and accounting firms referred thereto
by the ministry;
b. Impose the disciplinary penalties stipulated herein on those found to be in violation
thereof;
c. Recommend for the Ministry to notify the competent public prosecution if the violations
committed by an accounting firm or chartered accountant found involving a criminal
offence;
d. Express opinions on the violations of accredited accounting firms that the Authority wishes to seek the Committee feedback on before referring them to the public
prosecution, in accordance with its legally established jurisdiction;
e. Any other authorities vested in it by a decision of the Cabinet.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (23)
Grievance against disciplinary penalties
1. A person who have been subjected to a disciplinary penalty in accordance with the provisions hereof may submit a written reasoned grievance to the M inistry within (10) ten
working days from the date of notification of the contested disciplinary penalty.
2. A committee shall be established, by a ministerial decree, to review grievances against disciplinary penalties, presided by a specialised judge sel ected by the Minister of Justice. The
committee shall comprise four (4) experienced and specialised members chosen by the Minister. The decree shall specify the committee the operational procedures and the
grievance process before it.
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 15
3. Decisions of the g rievance committee may be appealed before the competent court of
appeal within (20) twenty working days from the date of notification of the decision.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (24)
Reporting Crimes in violation of the Provisions Hereof
Every natural or legal person upon becoming aware of the occurrence of a crime in violation
of the provisions hereof shall inform the Ministry or the Public Prosecution of that same, as
the case may be, in accordance with the mechanisms specified by the ex ecutive regulations
hereof.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (25)
Civil Liability
A person suffering harm as a result of the work and services of a chartered accountant or
accounting firm shall be entitled to claim civil compensation for any damages sustained in
accordance with the rules and procedures in force under the legislation in force in the State.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (26)
Capacity of Judicial Control Officers
The employees of the Ministry or Authority, designated by a decision of the Minister of Justice in agreement with the Minister or the Chairman of the Authority, shall have the
capacity of judicial officers to prove violations of the provisions hereof, its Executive
Regulations, and the decisions issued in implementation thereof.
Chapter Five
Penalties
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (27)
Without prejudice to any more severe penalty stipulated by other applicable laws,
individuals found to have committed the following actions shall be subject to a punishment
involving imprisonment for a period not less than three (3) months, along with a fine
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 16
ranging from one hundred thousand UAE Dirhams (AED 100,000) to two million UAE
Dirhams (AED 2,000,000), or imposition of either of these penalties:
1. Providing incorrect data or forged certificates for the purpose of obtaining a professional
licence;
2. Practi sing the profession without having a professional licence in accordance with the
provisions hereof;
3. Practising the profession during a period of suspension from practising the profession; or
4. Authenticating with his signature a report that was not pre pared thereby or by those
working under supervision thereof.
Upon conviction, the court may order the revocation of the professional licence or the
closure of the accounting firm.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (28)
Without prejudice to any more severe penalty stipulated by other applicable laws,
individuals found to have committed the following actions shall be subject to a punishment
involving imprisonment for a period of not less than one year and a fine of not les s than
(AED 300,000) three hundred thousand UAE Dirhams and not exceeding ( AED 5,000,000)
five million UAE Dirhams, or by one of these two penalties:
1. Knowingly authenticating a report that contradicts the truth while engaging in the
profession by signi ng;
2. Disclosing the secrets of the establishment acquired thereby while practising the
profession or because of it; or
3. Facilitating the commission of any financial crimes involving public funds, seizing the
money of persons, covering up the perpetrato r, or not reporting the same to the competent
authorities.
Upon conviction, the court may order the revocation of the professional licence or the
closure of the accounting firm.
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 17
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (29)
Publishing the results, committee decisions, and judicial rulings
Subject to the applicable laws and regulations, the Ministry shall be entitled to publish, in
any of the means of publication decided thereby, the results of its work relating to
monitoring and inspection, the decisions of the committees stipulated herein, as well as the
final judicial rulings issued against professionals.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (30)
Lawsuits against professionals
The judicial authorities in the State shall notify the Ministry of the civ il and criminal
judgments issued against persons practising the profession as a result of their professional activities.
Chapter Six
Final Provisions
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (31)
Profession Development Committee
The Cabinet, based on a proposal of the Minister, may form a committee to develop the
profession. The formation decision shall determine members, powers, and work system
thereof.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (32)
Grievance against a licensing rejection
1. In the event of rejection of a professional licence application or upon the lapse of twenty
(20) working days without a response from the Ministry from the date of submission, an
individual shall have the right to file a written grievance to the Minister or their authorised
representative within (10) ten working days following the notification of the rejection
decision or the expiration of the stipulated period.
2. In the event of a rejection or non- decision of the grievance within (10) ten working days
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 18
from its submission, the aggrieved party may, within (30) thirty days from the date of being
notified of the rejection or the expiration of the stipulated period for decision, appeal to the
competent court.
3. An appeal case regarding the decision shall not be accepted before the competent court
except following the completion of grievance procedures stipulated in this article.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (33)
Profession Standards
The standards of the profession, including the rules of conduct and ethics of the profession, shall be determined b y a decision of the Minister within (6) six months from the effective
date hereof.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (34)
Emiratisation
The Cabinet, based on a proposal of the Minister and upon coordination with the competent
authorities, may determine the percentages of Emiratisation in the accounting firms.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (35)
Complaints pending before the Disciplinary Board
Cases pending before the Auditor Disciplinary Board established pursuant to Federal Law
No. (12) of 2014, in which a decision has not been issued by the said Board before the
effective date hereof, shall be referred to the Professional Compliance Committee for
consideration and decide as it deems appropriate.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (36)
Reconciliation
Persons registere d with the Ministry in accordance with the provisions of Federal Law No.
(12) of 2014 on the Regulation of the Auditing Profession shall reconcile their status in
accordance with the provisions hereof within a period not exceeding one year as of the date
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 19
of its publication, and the Cabinet may extend the aforementioned period for the periods it
determines.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (37)
Fees
The prescribed fees for implementing the provisions hereof shall be determined by a
Cabinet resolution based on the Minister recommen dation and the Minister of Finance
presentation.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (38)
Regulations implementing the Decree- Law
1. The Cabinet shall issue, based on the Minister proposal, the executive regulations hereof and the necessary decisions to implement the provisions he reof.
2. The Cabinet, based on a proposal of the Minister, may issue a list with administrative
penalties for actions that violate the provisions hereof and the executive regulations thereof.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (39)
Repeals
1. The aforementioned Federal Law No. (12 ) of 2014 shall be repealed, as well as any
provision that violates or contradicts the provisions of this Decree -Law.
2. The regulations and decisions issued in implementation of the provisions of Federal Law No. (12) of 2014 regarding regulating the profe ssion of auditors shall continue to be
implemented until the necessary regulations and decisions are issued to implement the
provisions of this Decree -Law in a manner that shall not conflict with its provisions.
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labour, residency and leberal professions | Federal Decree by Law No. (41) of 2023 on Regulating the Auditing and Accounting Professions | Article (40)
Publication and Entry Into F orce of Decree -Law
This Decree- Law shall be published in the Official Gazette and shall come into force after (6)
six months from the date of its publication.
Federal Decree by Law of 2023 on Regulating the Auditing and Accounting Professions 20
Mohammed Bin Zayed Al Nahyan
President of the United Arab Emirates
Issued by Us at the Palace of the Presidency in Abu Dhabi:
On: 13 Rabi' I 1445 H
Corresponding to: September 28, 2023
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (1)
Definitions
In application of the provisions of this Decree by law, the following words and phrases shall have the meanings assigned to each of them, unless the context otherwise requires:
State : United Arab Emirates
Ministry : Ministry of Human Resources & Emiratisation.
Minister : Minister of Human Resources & Emiratisation.
Private
Sector : Companies, ins titutions, establishments, or any other
entities wholly owned by individuals or jointly with the
federal or local government, and companies and
establishments wholly owned by the federal or local
government unless their articles of Associations stipulate
that they are subject to the provisions of another law.
Establishment
: Every economic, technical, industrial or commercial unit, or any other unit approved in the State, in which Workers are
employed and whose objective is to produce or market
commodit ies or to provide services, and which is licensed
by the Competent Authorities.
Employer
: Every natural or legal person employing one or more
Workers in return for a Wage.
Worker
: Every natural person authorised by the Ministry to work for
one of the licensed Establishments in the State, under the
supervision and direction of the Employer.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 3
Juvenile
: Every person who is between fifteen and eighteen years of
age.
Work
: Every human effort, whether intellectual, technical or
physical, perfor med according to different types of work.
Work Permit
: A document issued by the Ministry, according to which a
natural person is allowed to work for a licensed
Establishment.
Employment
Contract
: Every agreement concluded between the Employer a nd the
Worker, in which the latter commits to work for the Employer and under his supervision and direction, in return
for a wage that the employer is obligated to pay, according
to the contract forms specified by the Executive
Regulations of this Decree b y law.
Probation
Period
: The period that may be required by the Employer, which enables the Employer to evaluate the Worker's
performance, and enables the Worker to become familiar
with his job duties and familiarise himself with the work
environment, and according to which he shall determine
whether the employment contract shall be continued or
terminated in accordance with the provisions of this
Decree by law.
Warning
Period:
: The notice period specified in the employment contract,
which both parties to the contract shall abide by in the
event that either of them wishes to terminate the
employment contract.
Basic Wage
: The wage specified in the employment contract, which is
paid to the Worker in return for his work under the employment cont ract, on a monthly, weekly, daily, hourly
or piece -meal basis, and does not include any other
allowances or benefits in kind.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 4
Wage
: The basic wage, plus the cash allowances and benefits in
kind that are decided for the Worker under the
employment cont ract or this Decree by law, and it may
include: The benefits in kind that the Employer is obligated
to provide to the Worker or their cash equivalent, if they
are determined as part of the wage in the employment
contract or the articles of Association of t he Establishment,
or the allowances to which the Worker is entitled to in
return for the effort he exerts, or the risks he is exposed to
in the performance of his 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.
Business Day
: The official working day determined by the resolutions implementing this Decree by law.
Workplace
: The work location agreed upon in the employment
contract, or in which the worker performs the duties and
services agreed upon for the employer.
Continuous
Service : The uninterrupted service with the same Employer or his
legal successor from the date of commencement of w ork.
Day
Labourer: : Every worker receiving a daily wage.
Work Injury:
: Any of the occupational diseases stipulated in the table issued by virtue of Cabinet resolution or any other injury
arising from the Worker's work and sustained by the
Worker w hile performing and as a result of such work. It is
deemed as Work Injury any accident proven to be
sustained by the Worker on his way to or back from his
work, without any stopping or diversion from the usual route.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 5
Medical
Authority
: Any federal or local government entity concerned with
health affairs or any private health facility licensed to
provide health services in the State.
Worker's
family : Wife or husband, and male and female children.
Individual
Labour
Disputes : Any dispute between t he Employer and one Worker
individually, the subject matter of which is related to this Decree by law, its Executive Regulation and the resolution issued in implementation thereof.
Collective
Labour Disputes : Any dispute between the Employer and his Wo rkers, the
subject matter of which is related to the common interest of all Workers or a group of them.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (2)
Objectives
This Decree by law aims to achieve the following:
1. Ensuring the efficiency of the labour market in the State, which contributes to
attracting and maintaining the best competencies and future skills from the
workforce, and providing an attractive business environment for Employers, which
helps both parties to participate in achieving the State's national development goals.
2. Regulating labour relations and determining the rights and obligations of the parties
in this legal relation in a balanced manner.
3. Enhancing the flexibility and sustainability of the labour market in the State by ensuring the protection of the parties to the labour relation, its developments, and the exceptional
circumstances that they may face which may affect that relation.
4. Supporting and rehabilitating the capabilities and skills of Workers in the Private Sector,
in a manner that enhances the efficiency and productivity of the workforce in the labour
market in the State.
5. Providing protection to both parties to the labou r relation and enabling them to obtain
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 6
their rights within the framework of this Decree by law.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (3)
Scope of Application
1. The provisions of this Decree by law shall apply to all Establishments, Employers and
Workers in the Private Sector in t he State.
2. The following categories are not subject to the provisions of this Decree by law:
a. Employees of federal and local government agencies.
b. Members of the armed forces, police and security.
c. Domestic Workers.
3. The Cabinet may, upon a proposal by the Minister, exclude any category from being
subject to all or some of the provisions of this Decree by law, and specify the legislation
applicable thereto.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (4)
Equality and Non -Discrimination
1. Disc rimination between persons, on the grounds of race, colour, sex, religion,
nationality, social origin, or disability is prohibited, which would weaken equal
opportunities or would prejudice equality in obtaining or continuing a job and enjoying
its rights. The Employer is also prohibited from practising discrimination in jobs with the
same job functions.
2. Rules and procedures that enhance the participation of the State's citizens in the labour
market are not deemed as discriminatory.
3. Without prejud ice to the rights of working women stipulated in this Decree by law, all
provisions regulating the employment of workers without discrimination shall apply to working women.
4. A woman shall be paid a wage similar to a man's wage if she performs the same work, or
another work of equal value. A Cabinet resolution shall be issued, upon a proposal by the Minister, to determine the procedures, controls, and criteria necessary for evaluating
work of equal value.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 7
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (5)
Employment of Juveniles
1. It is prohibited to employ any person before he completes fifteen years of age.
2. The following are required to employ a Juvenile:
a. A written consent of his guardian or custodian.
b. A certificate of health fitness for the required work issued by the Medical Authority.
c. The actual working hours shall not exceed six hours per day, and shall include one or
more breaks, the total of which shall not be less than one hour. Such period(s) shall
be determined so that the Juvenile shall not w ork for more than four consecutive
hours.
d. He shall not work during the period between 7 pm and 7 am.
e. He shall not be employed in dangerous or arduous jobs or in jobs that are, by its
nature, detrimental to his health, safety or morals, which are determined by a
decision issued by the Minister in coordination with the Concerned Authorities.
f. He shall not be required to work overtime, or to stay at the workplace after the times
fixed for him, or to work on rest days or official holidays.
3. The Executive Regulation of this Decree by law shall define the juvenile employment
system, the procedures that the employer must abide by, the jobs in which it is
prohibited to employ juveniles and the controls for excluding entities that provide
juvenile vocational training and qualification, including charitable, educational and
training institutions, from some provisions of this Article.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (6)
Recruitment and Employment of Workers
1. Work may not be practised in the State, and the Employer may not recruit or employ any
Worker, except after obtaining a work permit from the Ministry in accordance with the
provisions of this Decree by law and its Executive Regulation.
2. The Executive Regulation of this Decree by law shall determine the conditions, controls and types of work permits, and the procedures for granting, renewing and cancelling
them.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 8
3. It is not permissible to carr y out the activity of recruitment or mediation to recruit or
employ Workers without a licence from the Ministry, in accordance with the conditions
and procedures specified in the Executive Regulation of this Decree by law.
4. The Employer is prohibited f rom charging the Worker the fees and costs of recruitment
and employment or collecting them from him, whether directly or indirectly.
5. The Minister shall, in coordination with the Concerned Authorities in the State, issue the resolutions decisions regulating the jobs for which the recruitment and employment of
workers is prohibited, and the controls therefor.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (7)
Types of Work
1. The work types to be contracted shall be according to the following:
a. Full- time, which is working for one employer for the full daily working hours
throughout business days.
b. Part -time, which is working for one or multiple employers for a specified number of
working hours or days.
c. Temporary work, which is work of wh ich nature requires a specific period of time, or
which focuses on a specific job and ends by the completion thereof.
d. Flexible work, which is work of which hours or working days change according to the
volume of work and the economic and operational v ariables of the Employer. The
Worker may work for the Employer for times that change according to work
conditions and requirements.
e. Any other types specified by the Executive Regulation of this Decree by law.
2. The Executive Regulation shall determ ine the conditions and controls for work types,
and the obligations of both the worker and the employer, according to each type.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (8)
Employment Contract
1. The Employer must conclude an employment contract with the Worker, according to the
form of work agreed upon, provided that the contract is in two copies, one of which shall
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 9
be kept by the Employer and the other shall be handed to the Worker, in accordance
with the forms specified by the Executive Regulation of this Decree by law.
2. The Worker or his representative may establish the employment contract, the amount of the wage and any of the rights he is entitled to under the provisions of this Decree by law and its Executive Regulation and the decisions issued in implementation t hereof, by all
means of evidence.
3. The employment contract shall be concluded for a definite period, renewable, based upon the parties' agreement.
4. In the event of an extension or renewal of the contract, the new period(s) shall be deemed to be an extension of the original period and shall be added thereto when
calculating the Worker's continuous service period.
5. If both parties continue to implement the contract after the expiry of its original term or
the expiry of the agreed -upon work without express agreement, the original contract
shall be deemed to be impliedly extended with the same conditions stated therein .
6. Subject to Clause (3) of this Article, the Executive Regulation of this Decree by law shall
determine the forms of employment contracts according to the approved skill levels, and
the provisions for changing the contract from one type of work to ano ther, and
registering them with the Ministry.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (9)
Probation Period
1. The Employer may appoint the Worker under the Probation Period for a period not
exceeding six (6) months as of the date of commencing work, and he may terminate the
Worker' s service during this period after notifying the Worker in writing at least fourteen
(14) days prior to the date specified for termination of service.
2. A Worker may not be appointed under probation more than once with one employer, and if the Worker su ccessfully passes the Probation Period and continues to work, the
contract becomes valid in accordance with the terms agreed upon, and that period must be counted within the service period.
3. In the event that the Worker wishes to move, during the Probation Period, to work for
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 10
another employer in the State, he must notify the original Employer in writing within a
period not less than one month as of the date of his desire to terminate the contract. The
new Employer shall compensate the or iginal Employer with the costs of recruiting or
contracting with the Worker, unless agreed otherwise.
4. In the event that the foreign Worker wishes to terminate the employment contract,
during the Probation Period, to leave the State, he must notify the Employer in writing, at
least (14) fourteen days prior to the date specified for the termination of the contract.
And in the event that he wishes to return to the State and obtain a new work permit
within three (3) months as of the date of leaving, the ne w Employer shall pay the
compensation stipulated in Clause (3) of this Article, unless agreed otherwise between
the Worker and the original Employer.
5. If either party terminates the employment contract without observing the provisions of
this Article, it shall pay the second party a compensation equal to the Worker's wage for
the notice period or the remaining period of the notice period.
6. If the foreign worker leaves the State without being bound by the provisions of this
article, he will not be gr anted a work permit to work in the State for a period of one year
as of the date of leaving the State.
7. The Ministry may exempt some job categories, skill levels, or labour from the condition
of not granting a work permit, stipulated in Clauses (4) and (6) of this Article, in
accordance with the controls and procedures specified by the Executive Regulation of
this Decree by law.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (10)
Non -Competition Condition
1. If the work assigned to the Worker allows him to know the Employer's clients or access
his work secrets, the Employer may stipulate in the work contract that the Worker shall
not, after the termination of the contract, compete with him or participate in any
competing project in the same industry; provided that such condition is specific in terms
of time, place and kind of work to the extent necessary to protect the legitimate business
interests, and that the period of non -competition shall not exceed two years as of the
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 11
expiry date of the contract.
2. Said condition shall be null if the employer terminates the employment contract in
violation of the provisions of this Decree by law.
3. The lawsuit filed by the Employer for the Worker's violation of the provisions of this
article shall not be heard after the lapse of one year from the date of discovering the
violation.
4. The Executive Regulation of this Decree by law shall determine the provisions regulating this Article, and the skill levels or occupational professions th at may be excluded from
the provision of Clause (1) of this Article, in accordance with the conditions and controls specified by the Regulation.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (11)
Outsourcing Some of Employer's Tasks to Another Employer
The Employer may assign any of his work to another Employer; and in which case, the latter shall be solely responsible for the rights entitled by virtue of the provisions of this Decree by
law to his Workers performing such work, unless agreed otherwise be tween the two parties.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (12)
Assigning Worker to Other Work
1. It is not permissible to assign the Worker a work that is fundamentally different from the work agreed upon in the employment contract, unless necessary, or with the aim of
preventi ng the occurrence of an accident or repairing what resulted from such accident;
provided that such assignment is temporary in accordance with what is specified by the
Executive Regulation of this Decree by law.
2. The Employer may assign the Worker, in c ases other than those referred to in Clause (1)
of this Article, to perform a kind of work that is not agreed upon in the employment
contract, provided that the Worker agrees in writing.
3. If performing the work that is not agreed upon in the employment contract requires that
the Worker changes his place of residence, the Employer must bear all the financial costs
resulting therefrom, including the costs of the worker's displacement and residence.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 12
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (13)
Employer's Obligations
The Employer must:
1. Maintain Workers' files and records in accordance with the conditions, controls and
procedures determined by a resolution issued by the Ministry, provided that the period of maintaining the Worker's file shall not be less than two years as of the date of the end
of the Worker's service.
2. Not withhold the official documents of the Worker or force him to leave the State upon
the end of the labour relation.
3. Lay down work organisation regulations, such as the regulation of work instruct ions,
sanctions, promotions, bonuses, and other regulations and systems according to the
controls specified by the Executive Regulation of this Decree by law.
4. Provide the Worker with adequate accommodation licensed by the Competent
Authorities in acco rdance with the rules, conditions and standards in force in the State,
or pay him housing allowance, or include it in the wage.
5. Invest in developing the skills of Workers who work for him, and provide the minimum
amount of training, qualification and empowerment tools and programmes in
accordance with the provisions of this Decree by law and its Executive Regulation.
6. Provide the necessary means of prevention to protect Workers from the dangers of
occupational injuries and diseases that may occur d uring work, ensure the provision of
guidance and awareness regulations, provide appropriate training for workers to avoid
such risks, and conduct periodic evaluation to ensure that all work parties comply with
the requirements of health and occupational safety and security, in accordance with the
provisions of this Decree by law, its Executive Regulation, and the legislation in force in
this regard.
7. Take what is necessary to ensure that the Worker knows his rights and obligations at
work, in accordance with the tools and methods appropriate to the nature of work and its Workers.
8. Bear the costs of medical care for the Worker in accordance with the legislation in force
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 13
in the State.
9. Bear the expenses of insurances, subscriptions and guarantees determined by the
legislation in force.
10. Not let the Worker perform work for others except in accordance with the provisions of
this Decree by law.
11. Give the Worker, at his request, upon the expiry of the employment contract, an experience certificate free of charge, indicating the date of his joining the work, the date on which his work ends, the total period of his service, the job title or the kind of work he
was pe rforming, the last wage he was receiving, and the reason for the end of the
employment contract, provided that the certificate shall not include anything that might
harm the Worker's reputation or reduce his employment opportunities.
12. Bear the expens es of returning the Worker to where he was recruited from or any other
place that the two parties have agreed upon, unless he has joined the service of another
Employer, or the reason for terminating the contract is due to the worker, in which case, the latter shall incur those expenses.
13. Provide a safe and appropriate work environment.
14. Perform any other obligations stipulated under the provisions of this Decree by law and
its Executive Regulations, Cabinet resolut ions, or any other legislation in force in the
State.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (14)
Prohibition of Forced Labour and Other Prohibitions
1. The Employer may not use any means that would make or force the Worker or threaten
him with any penalty to work for him or force him to perform work or provide a service
against his will.
2. Sexual harassment, bullying, or any verbal, physical or psychological violence against the
Worker by the Employer, his superiors, colleagues, or co -workers shall be prohibited.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 14
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (15)
Worker's Entitlements at the Time of His Death
1. In the event of the Worker's death, the Employer shall hand over to the worker's family
any wages or financial entitlements to the Worker in addition to the end -of-service
gratuity to which the worker is entitled in accordance with the provisions of this Decree by law and its Executive Regulation, within a period not exceeding ten (10) days as of
the date of death or as of the date of the Employer's knowledge of the Worker's death.
2. Subje ct to the provisions of Clause (1) of this Article, the Worker may specify in writing a
family member to receive his rights in the event of his death.
3. The employer shall bear all costs incurred in preparing and transporting the body of the
deceased Wo rker to his country of origin or place of residence if his relatives so request.
4. The Ministry may, in coordination with the Concerned Authorities, may establish a
mechanism to retain the Worker's entitlements in the event of his death if it is not
possible to hand them over to his family or those entitled thereto.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (16)
Worker's Obligations
The Worker must:
1. To perform the work personally under the direction and supervision of the Employer or
his representative, and in accordance with w hat is specified in the contract, and not to
outsource the work to any other worker or any other person.
2. Abide by proper conduct and ethical norms during work and display honesty and
professional integrity.
3. Preserve the means of production and wo rk tools in his custody and preserve them by
taking the necessary measures to keep them in the places designated for them.
4. Maintain confidentiality of the information and data to which he has access by virtue of his work, not disclose trade secrets, and return anything under his custody to the
Employer at the end of his service.
5. Not keep in a personal capacity any original copies of papers or paper or electronic
documents related to trade secrets without the permission of the Employer or his
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 15
representative.
6. Implement the occupational safety and health instructions determined in the
Establishment in accordance with the legislation in force or work systems and
instructions.
7. Work during the approved business days and working hours specified in the
employment contract and communicate and interact effectively to efficiently accomplish
the tasks assigned thereto.
8. Work continuously and diligently to develop his functional and professional skills and
raise the level of performance he provides to the Employer.
9. Not work for others, in violation of the provisions of this Decree by law and other
applicable legislatio n in this regard.
10. Evacuate the accommodation provided thereto by the Employer, within a period not
exceeding thirty (30) days as of the d ate of the end of his service; however, the Worker
may remain in the accommodation after the expiry of the aforementioned period, upon
the Employer's approval, in return for the incurring the cost of accommodation, or what
is agreed upon in writing with th e Employer.
11. Perform any other obligations stipulated under the provisions of this Decree by law and
its Executive Regulations or any other legislation in force in the State.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (17)
Working Hours
1. The maximum normal working hours for Wor kers shall be eight (8) hours per day or
forty -eight (48) hours per week.
2. The Cabinet may, upon the proposal of the Minister and in coordination with the Concerned Authorities, increase or decrease the daily working hours for some economic
sectors or some categories of labour, in addition to the working hours, rest hours, and hours during which it is prohibited to work for certain categories of labour, according to
the classification of labour specified in the Executive Regulation of this Decree by law .
3. The periods spent by a Worker in travelling between his home and place of work shall
not be included in his working hours, except for some categories of Workers in
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 16
accordance with the controls specified by the Executive Regulation of this Decree by law.
4. The Executive Regulation of this Decree by law shall determine the working hours in the
month of Ramadan.
5. In the event that the Worker works full- time, the original Employer, or any other
Employer for whom the Worker works in accor dance with the provisions of this Decree
by law, may not require the worker to work for him more than the hours agreed upon in
the employment contract, except with the Worker's written consent.
6. In the event that the worker desires to perform his work remotely, whether from inside
or outside the State, and with the approval of the Employer, the Employer may stipulate
specific working hours.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (18)
Consecutive Working Hours
The worker may not work for more than five (5) consecutive hours without a rest period or periods amounting in aggregate to not less than one hour. Working hours and rest periods
shall be regulated in the Establishment that operates on the shift system, or for some job
categories according to their nature - such as field jobs - and according to the labour
classification specified in the Executive Regulation of this Decree by law.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (19)
Overtime
1. The Employer may require the Worker to work for additional working hours beyond the
normal working hours, provided that they do not exceed two hours per day, and he may
not be required to work for more than that except in accordance with the conditions and
controls specified in the Executive Regulation o f this Decree by law. In all cases, the total
working hours shall not exceed one hundred and forty -four (144) hours every (3) three
weeks.
2. If circumstances of work require that the Worker works for more than the normal
working hours, the extra time sh all be considered overtime, for which the Worker shall
receive a wage equal to that corresponding to his normal working hours - calculated
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 17
according to the basic wage - plus an increase of at least twenty -five percent (25%) of
such wage.
3. If circumstan ces of work necessitate that the Worker works overtime between 10 pm
and 4 am, he shall be entitled to the wage determined for normal working hours -
calculated according to the basic wage - plus an increase equal to at least fifty percent
(50%) of such wa ge. Shift Workers shall be excluded from the above.
4. If circumstances of work necessitate that the Worker works on the rest day specified in
the employment contract or the work organisational regulation, he shall be
compensated with another rest day, o r with payment of the wage for that day according
to the wage established for normal business days, plus an increase not less than fifty
percent (50%) of the basic wage for that day.
5. The Worker may not be required to work for more than two consecutive rest days,
excluding day labourers.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (20)
Excluded Labour Categories
The Executive Regulation of this Decree by law shall determine the categories of labourers
that may be exempted from the provisions regarding working hours containe d in this
Decree by law.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (21)
Weekly Rest
The worker shall be granted a paid weekly rest not less than one day, according to what is
specified in the employment contract or the work organisational regulation. It is permissible
by a Cabinet resolu tion to increase the weekly rest day stipulated in this Article.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (22)
Determining the Amount or Type of Wage and Paying It
1. The amount or type of wage shall be specified in the employment contract, and if it is not
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 18
specified therein, the competent court shall determine it as a labour dispute.
2. The Employer is obligated to pay the wages to his Workers on their due dates in
accordance with the systems approved in the Ministry and the conditions, controls and
procedures specified in the Executive Regulation of this Decree by law.
3. The wages shall be paid in AED, and they can be paid in another currency if it is agreed
upon between the parties in the employment contract.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (23)
Method of Calculating Wages for Workers on Piecemeal Basis
The daily wage of Workers who receive their wages on piece -meal basis is calculated
according to the average of what the Worker received for the actual working days during the
six (6) months preceding the request or the lawsuit regarding any matter related to the
wage.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (24)
Transferring Monthly Wage Worker to Other Categories
A worker with a monthly wage m ay be transferred to the category of day workers or workers
appointed for a weekly, piece -meal or hourly wage, if the Worker agrees to this in writing,
and without prejudice to the rights acquired by the worker during the period he spent
working for monthly wage.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (25)
Cases of Deduction from Worker's Wage
1. No amount of money shall be deducted from the Worker's wage except in the following cases:
a. Recovering loans granted to the Worker, within the maximum monthly deduction rate from the Wor ker's wage stipulated in this Article, after obtaining the Worker's
written consent, and without any interests.
b. Recovering the amounts paid to the Worker in excess of his entitlements, provided
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 19
that the amount deducted shall not exceed twenty percent (20%) of the wage.
c. Amounts deducted for the purposes of calculating contributions to bonuses,
retirement pensions, and insurances, in accordance with the legislation in force in
the State.
d. The Worker's contributions to the Establishment's savings fund or the loans owed to
the fund, approved by the Ministry.
e. Instalments of any welfare scheme or any other benefits or services provided by the
Employer and approved by the Ministry, provided that the worker agrees in writing
to participate in the scheme.
f. Amounts deducted from the Worker due to the violations he commits in accordance
with the sanction regulation in force in the Establishment and approved by the
Ministry, provided that it shall not exceed five percent (5%) of the wage.
g. Debts owed in implementation of a court judgment, provided that they shall not exceed a quarter of the wage due to the Worker, except for the alimony debt, where more than a quarter of the wage may be de ducted. In the event of multiple debts, the
amounts required to be paid shall be distributed according to the ranks of the privilege.
h. Amounts necessary to repair any damages caused by the Worker, as a result of his fault or violation of the Employer's instructions, that lead to the damage, destruction
or loss of tools, machines, products or materials owned by the Employer, provided
that the amount deducted shall not exceed the wage of (5) five days per month, and
no more amounts shall be deducted excep t upon the approval of the competent
court.
2. If there are multiple reasons for deduction from the wage, it is not permissible in all cases
for the percentage of deduction to exceed fifty percent (50%) of the wage.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (26)
Enabling Worker to Perform His Work
1. The wage shall be in exchange for the work, and the Employer is obligated to enable the
Worker to perform his work, otherwise he is obligated to pay his wage agreed upon.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 20
2. The Executive Regulation shall determin e the procedures for the Worker's leaving work
in the event that he is not able to perform the work agreed upon in the employment
contract.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (27)
Minimum Wage
The Cabinet may, upon the proposal of the Minister and in coordinatio n with the Concerned
Authorities, issue a resolution setting the minimum wage for Workers, or any category of them.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (28)
Official Holidays and Requiring Worker to Work Therein
1. The Worker is entitled to an official leave with fu ll pay on the official holidays to be
determined by a Cabinet resolution.
2. If circumstances of work necessitate that the Worker works in any of the official
holidays, the Employer shall compensate him with another rest day for each day in
which he work s during the holiday, or with payment of the wage for that day according
to the wage established for normal business days, plus an increase not less than fifty percent (50%) of the basic wage for that day.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (29)
Annual leave
1. Without prejudice to the Worker's rights acquired for the period preceding the date of
enforcement of the provisions of this Decree by law, the Worker shall be entitled to an
annual leave with full pay of not less than:
a. Thirty days for each year of his extended service.
b. Two days for each month if his service period is more than six months and less than
one year.
c. A leave for parts of the last year he spent at work, in the event that his service ends
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 21
before using his annual leave balance.
2. The part -time Worker is entitled to an annual leave according to the actual working
hours spent by the Worker with the Employer, the duration of which is specified in the
employment contract, in accordance with what is determined by the Executive Regulatio n of this Decree by law.
3. The Employer may agree to grant the Worker a leave from the balance of his annual leave during the Probation Period, and the Worker shall retain the right to be compensated for the remainder of his annual leave balance, if he have not passed the
Probation Period.
4. The Worker must enjoy his leave in the year of its entitlement, and the Employer may
determine the dates of these leaves in accordance with work requirements and in
agreement with the Worker or gran t them in rotation among the Establishment's
Workers in order to ensure the progress of his work, and he must notify the Worker of the specified date for enjoying his leave at least one month in advance.
1. The Worker may, upon the approval of the Employ er and in accordance with the
applicable organisational regulations in the Establishment, carry forward the balance of his annual leave, or days thereof, to the following year.
6. The Worker is entitled to the wage for the period of his annual leave.
7. Rest days established by law or by agreement shall be included in the annual leave
period if the annual leave enjoyed by the Worker is interrupted by, and is considered,
part of it, unless the employment contract or the organisational regulations in forc e in
the Establishment stipulate what is more beneficial to the Worker.
8. The Employer may not prevent the Worker from benefiting from his entitled annual
leave for more than two years, unless the Worker wishes to carry it forward or obtain a
cash allow ance for it in accordance with the organisational regulations in force in the
Establishment, and what is specified by the Executive Regulation of this Decree by law.
9. The Worker is entitled to receive wages for the days of the entitled rest days if he leaves the work before using it, regardless of their duration, in relation to the period for which
he has not obtained his leave.
10. The Executive Regulation of this Decree by law shall specify the rules and conditions for
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 22
organising vacations and compensation for them.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (30)
Maternity Leave
1. The female Worker shall be entitled to maternity leave of (60) sixty days, accord ing to
the following:
a. The first forty -five (45) days with full pay.
b. The following fifteen (15) days with half pay.
2. The female Worker may, after using her maternity leave, be absent work without pay for
a period not exceeding forty -five (45) consecutive or intermittent days, if such absence is
due to an illness suffered by her or her child as a result of pregnancy or ch ildbirth and
that does not enable her to return to her work. Said illness shall be proven by a medical
certificate issued by the Medical Authority, and this period shall not be included in the
period of service for which the female Worker is entitled to th e end of service gratuity or
the period of contribution to the retirement system in accordance with the legislation in force in this regard.
3. The female Worker is entitled to the maternity leave stated in Clause (1) of this Article, if she gives birth after six (6) months or more of pregnancy, whether the foetus is born
dead or born alive then died.
4. The female Worker, in the event that she gives birth to a sick or disabled child whose
health condition requires a constant companion according to a me dical report issued by
the Medical Authority, is entitled to a leave of thirty (30) days with full pay starting after
the end of the maternity leave period, and she has the right to extend the leave for a
period of thirty (30) days without pay.
5. The Em ployer must grant the female Worker maternity leave whenever she requests it at
any time, starting as of the last day of the month immediately preceding the month in
which she is expected to give birth, and this shall be proven by a certificate from the
Medical Authority.
6. Obtaining the maternity leave or the absence referred to in this article shall not prejudice her right to obtain other leaves.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 23
7. If the female Worker works for another Employer during the period of her leave
authorised in this article, the original Employer may deprive her of her wage for the
period of the leave or recover what he paid to her.
8. It is not permissible to terminate the service of a female Worker or to give her notice
because of pregnancy, or because she has obtained maternity leave, or because she is
absent from work in accordance with the provisions of this Article.
9. After returning from maternity leave and for a period not exceeding six (6) months as of
the date of giving birth, the female Worker is entitled to one or two rest periods per day
to breastfeed her child, provided that the period of both periods shall not exceed one
hour.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (31)
Sick Leave
1. If the Worker suffers an illness that is not caused by a work injury, he must inform the Employer or his representative of his illness, within a period not exceeding three (3)
business days and submit a medical report on his condition issued by the Me dical
Authority.
2. The Worker is not entitled to a paid sick leave during the Probation Period, but the
Employer may grant him a sick leave without pay, based on a medical report issued by
the Medical Authority that includes the necessity of granting th e leave.
3. After the Probation Period, the Worker may receive a sick leave of no more than (90) ninety consecutive or intermittent days per year, provided that it shall be calculated as
follows:
a. The first fifteen (15) days with full pay.
b. The f ollowing thirty (30) days with half pay.
c. The following period shall be unpaid.
4. The sick leave shall not be paid if the illness is a result from the Worker's misconduct, in
accordance with the cases specified in the Executive Regulation of this De cree by law.
5. The Employer may terminate the Worker's service after completing his sick leave referred to in this article, if he is unable to return to work, provided that the Worker
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 24
receives all his financial dues in accordance with the provisions of this Decree by law
and its Executive Regulation.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (32)
Various holidays
1. The Worker is entitled to a paid leave in the following cases:
a. A mourning leave of five (5) days, in the event of the death of the spouse; and Thre e
(3) days in the event of the death of the mother, father, son, brother, sister, grandson,
grandfather or grandmother, starting as of the date of death.
b. Parental leave for a period of (5) five working days, for the Worker (whether the
father or the m other) who has a child, to care for his child, to be enjoyed,
continuously or intermittently, within a period of six (6) months as of the date of the
child's birth.
c. Any other leaves determined by the Cabinet.
2. The Worker may be granted a study leave for a period of ten (10) business days per year,
for the Worker who is enrolled - by affiliation or regularly - in one of the educational
institutions approved in the State, in order to perform the tests, provided th at the period
of service with the Employer is not less than two years.
3. The national Worker is entitled to a full- time leave to perform the national and reserve
service with pay, in accordance with the legislation in force in the State.
4. In order t o obtain the leaves referred to in this Article, a proof of the same must be
provided by the Concerned Authorities.
5. The Executive Regulation shall determine the provisions for granting and organising the
leaves referred to in this Article.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (33)
Leave Without Pay
1. The Worker may, upon the approval of the Employer, obtain leave without pay, other
than those referred to in this Decree by law.
2. The leave referred to in this Article shall not be inclu ded in the Worker's period of service
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 25
with the Employer or within the period of contribution to the retirement system in
accordance with the legislation in force in this regard.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (34)
Absence After Leave
The Worker who does not return directly to work without a legitimate reason after the end
of his leave shall not be entitled to his wage for the period of absence following the end of
the leave.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (35)
Effecting the Warning Period in the Event of Termination of the Contract
During the Leave Period
In the event that either party to the employment contract desires to terminate the contract in
accordance with the provisions of this Decree by law and its Exe cutive Regulation, during
the period of the Worker's leave, the period of warning agreed upon in the employment
contract shall not start to take effect, except as of the day following the scheduled return of
the Worker from leave, unless agreed otherwise b y both parties.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (36)
Occupational Care and Safety
Establishments shall abide by the provisions contained in Federal Law No. (13) of 2020
Concerning Public Health and all resolutions issued in implementation thereof, and any
other legislation iss ued in this regard. The Executive Regulation of this Decree by law shall
define the role of the Ministry and the provisions relating to Workers' safety, protection and health care.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 26
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (37)
Compensation for Work Injuries and Occupational Illness
1. A Cabinet resolution shall be issued, upon a proposal by the Minister and in
coordination with the Concerned Authorities, to specify work injuries and occupational
illness, the conditions and procedures to be followed in the event of any of them
occur ring, the Employer's obligations in this regard, the amount of compensation due to
the Worker in the event of total permanent or partial permanent disability, the
compensation due to his family in the event of his death, and the rules for its distribution
and the amount thereof.
2. In the event that the Worker suffers a work injury or an occupational illness, the
Employer shall commit to do the following:
a. Bear the expenses of the Worker's treatment until he is cured and is able to return to
work or proven to be disabled, in accordance with the conditions, controls and
procedures specified in the Executive Regulation of this Decree by law.
b. If a work injury or occupational illness prevents the Worker from performing his
work, the Employer must pay the Worker the equivalent of his full wage for the
duration of the treatment or for a period of six (6) months, whichever is less. If the treatment period exceeds six (6) months, he shall be paid half the wage for another
six (6) months, or until the Worker is cured, proven to be disabled, or dies, whichever
is comes first.
3. If the work injury or occupational illness leads to the death of the Worker, the family of
the deceased shall be entitled to compensation equal to the basic wage of the Worker for
a period of twenty -four (24) months, provided that the value of the compensation shall
not be less than eighteen thousand (18,000) AED and not exceed two hundred thousand
(200,000) AED. The value of the compensation shall be calculated according to the basic
wage received by the Worker before his death, and the compensation shall be
distributed to the beneficiaries of the deceased Worker as determined by the Executive
Regulation of this Decree by law, while preserving the rights of the family of the
deceased from the end- of-service gratuity, and any other financial entitlements due to
the Worker.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 27
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (38)
Cases Where the Worker Is Not Entitled to Work Injury Compensation
The Worker shall not be entitled to compensation for a work injury, if it is proven through
the investigations of the competent authorities that any of the following cases have been
achieved:
1. The Worker deliberately injured himself for any reason.
2. The injury occurred under the influence of alcohol, narcotics, or other psychotropic
substances.
3. The injury occurred as a result of an intentional violation of the preventive instructions
displayed in visible places in the workplace, as determined by the Executive Regulation of this Decree by law.
4. The injury occurred as a result of wilful misconduct on the part of the Worker.
5. The Worker refused, without serious reason, to examine him or to follow the treatment decided by the Medical Authority .
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (39)
Disciplinary Sanctions
1. The Employer or his representative may impose any of th e following sanctions on the
Worker who violates the provisions of this Decree by law, its Executive Regulation and
the resolutions issued in implementation thereof:
a. Written caution.
b. Written warning.
c. Deduction from the wage not exceeding the wages of five (5) days per month.
d. Suspension from work for a period not exceeding fourteen (14) days, and non -payment of wages for the days of suspension.
e. Deprivation of the periodic raise for a period not exceeding one year, for
Establishments that adopt the system of periodic raises, which the Worker is entitled
to in accordance with the terms of the employment contract or the provisions of the
Establishment's organisational regulations.
f. Deprivation from promotion, in Establishments where there is a promotion system,
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 28
for a period not exceeding two years.
g. Dismissal from service while preserving the Worker's right to end -of-service gratuity.
2. The Executive Regulation shall determine the conditions, controls, and procedures
necessary to impose any of the sanctions referred to in Clause (1) of this Article, and the
mechanism for grievance against them.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (40)
Suspension of Work
1. The Employer may suspend the Worker temporarily from work for a period not exceeding thirty (30) days, with the aim of conducting a disciplinary investigation with
him if the interest of the investigation so requires, with a suspension of half the wage
during the suspension period. If the investigation ends with being reserved, finding no
violation, or giving the Worker a warning sanction, the wage suspended during the
suspension period shall be paid to him.
2. The Employer may suspend the Worker temporar ily when he is accused of committing a
crime of physical assault or robbery of property or other crimes such as the abuse of honesty or breach of trust, until a final decision is issued by the competent judicial authority, and his wage shall be suspended f or the period of suspension. If a decision is
issued to release the Worker from standing a trial or acquit him for non -felony, or if the
investigation ends up being reserved due to insufficient evidence, he must be returned to
work with the full payment of his suspended wage.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (41)
Certain Controls for Imposing Disciplinary Sanctions
1. No disciplinary sanction may be imposed on the Worker for an act committed outside
the workplace unless it is related to work.
2. It is not permissible to impos e more than one disciplinary sanction for a single violation,
in accordance with the provisions of article (39) of this Decree by law.
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 29
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (42)
Cases of Termination of the Employment Contract
The employment contract shall be terminated in any of the following cases:
1. If the parties agree in writing to terminate it.
2. Upon the expiry of the period specified in the contract unless it is extended or renewed
in accordance with the provisions of this Decree by law.
3. At the request of one of the parties, provided that the provisions of this Decree by law
regarding the termination of the employment contract and the warning period agreed
upon in the contract are abided by.
4. The death of the Employer if the subject of the contract is related to his person.
5. The death of the Worker or his total permanent disability, as proven by a certificate issued by the Medical Authority.
6. The Worker has been sentenced by a final judgment of imprisonment for a period not
less than three (3) months.
7. The Establishment is closed permanently, in accordance with the legislation in force in the State.
8. The bankruptcy or insolvency of the Employer or any economic or exceptional reasons that prevent the continuation of the business, in accordance with the conditions,
controls and procedures specified by the Executive Regulation and the legislation in
force in the State.
9. The Worker's failure to fulfil the conditions for renewing the work permit for any reason
beyond the control of the Employer.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (43)
Employment Contract Termination Warning
1. Either party to the employment contract may terminate the contract for any legitimate reason, provided that the other party is no tified in writing, and commits to work within
the warning period agreed upon in the contract, provided that the period is not less than thirty (30) days, and not more than ninety (90) days.
2. The employment contract shall remain effective for the duration of the warning period
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 30
referred to in this Article, and end upon the expiry of the period, and the Worker shall be
entitled to his full wage for that period according to the last wage received thereby, and
he must work during that period if the Employer asks him to do so. An agreement may
be made to exempt from the warning condition or reduce its duration while preserving
all the rights of the Worker for the warning period agreed upon in the employment
contract. The warning period must be the same for both parties unless it is in the interest
of the Worker.
3. The party who does not abide by the warning period must pay the other party a
compensation called a warning allowance, even if the failure to warn does not result in
harm to the ot her party. Such compensation shall be equal to the Worker's wage for the
entire warning period or the remaining part of it.
4. The warning allowance shall be calculated according to the last wage received by the
Worker for those who receive their wages b y month, week, day or hour, and according to
the average daily wage referred to in this Decree by law for those who receive their
wages by piece -meal.
5. If the employment contract is terminated by the Employer, the Worker has the right to be absent during the warning period for one unpaid working day per week, in order to
search for another job. The Worker may specify the day of absence provided that he
informs the employer thereof at least (3) three days prior to the day of absence.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (44)
Cases of Dismissal of Worker Without Warning
The Employer may dismiss the Worker without warning, after conducting a written
investigation with him, and the decision to dismiss shall be in writing and reasoned, and the
Employer or his representative shall hand it to the Worker in any of the following cases:
1. If it is proven that the Worker impersonates another person or has submitted false
certificates or documents.
2. If the Worker makes a mistake that results in a grave material loss to the Employer , or if
the Worker deliberately harms the property of the Employer and acknowledges the
same, provided that the latter shall inform the Ministry of the incident within seven (7)
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 31
business days as of the time of his knowledge of the occurrence of the inciden t.
3. If the Worker violates the instructions of the Establishment's internal system related to
the safety of work and Workers or the workplace, provided that they are written and
displayed in a visible place, and that the Worker has been informed thereo f.
4. If the Worker fails to perform his basic duties according to the employment contract and
continues to breach them despite conducting a written investigation with him for this
reason and warning him twice of dismissal in case of repetition.
5. If the Worker discloses any of the work secrets related to industrial or intellectual
property, which results in losses to the Employer, missing an opportunity for the Employer or gaining a personal benefit to the Worker.
6. If during working hours he is found drunk or under the influence of a narcotic or
psychotropic substance or has committed an act contrary to public morals in the
workplace.
7. If in the course of his work, the Worker commits, against the Employer, the manager or
any of his superiors or colleagues, a verbal or physical assault or any other form of
assault punishable under the laws in force in the State.
8. If the Worker is absent from work without a legitimate reason or an excuse acceptable to
the Employer for more than twenty (20) non -consecutive days, or more than seven (7)
consecutive days.
9. If the Worker illegally exploits his job position to obtain personal results and gains.
10. If the Worker works for another Establishment without complying with the controls and
procedu res established in this regard.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (45)
Cases of Worker Leaving Work Without Warning
The Worker may leave work without warning while retaining his rights upon termination of
service in any of the following cases:
1. If the Employer breaches his obligations towards the Worker stipulated in the contract,
this Decree by law, or the resolutions issued in implementation thereof, provided that
the Worker notifies the Ministry fourteen (14) business days prior to the date of leaving
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 32
work, and that the Employer has not removed the effects resulting from such breach
although he had been notified by the Ministry.
2. If it is proven that the Employer or his legal representative has assaulted the Worker or subjected him to viole nce or harassment during work, provided that he informs the
concerned authorities and the Ministry within five (5) business days as of the date he is
able to report.
3. If there is a grave danger in the workplace that threatens the safety or health of th e
Worker, provided that the Employer has known of its existence, and has not taken
measures that indicate its removal. The Executive Regulations of this Decree by law shall
specify the controls for grave danger.
4. If the Employer assigns the Worker to perform work that is fundamentally different from the work agreed upon under the employment contract, without the Worker's written
consent, except in cases of necessity in accordance with the provisions of article (12) of
this Decree by law.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (46)
Termination of service due to medical unfitness
The Employer may not terminate the Worker's service for lack of health fitness, before he
has completed the leaves legally entitled to him, and any agreeme nt to the contrary shall be
void, even if it has been concluded before the provisions of this Decree by law come into
force.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (47)
Unlawful Termination of Worker's Service
1. The termination of the Worker's service by the Employer shall be unlawf ul if the
termination of the Worker's service is due to his filing a serious complaint to the Ministry
or filing a case against the Employer that has been proven to be true.
2. The Employer is obligated to pay a fair compensation to the Worker estimated by the
competent court, if it is proven that the dismissal is unlawful in accordance with Clause
Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations 33
(1) of this Article. The amount of compensation shall be determined taking into account
the kind of work, the amount of damage incurred by the Worker and the d uration of his
service. In all cases, the amount of compensation must not exceed the wage of the Worker for a period of three (3) months, calculated according to the last wage received thereby.
3. The provisions of Clause (2) of this Article shall not prejudice the right of the Worker to
the warning allowance and the end -of-service gratuity entitled thereto in accordance
with the provisions of this Decree by law.
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labour, residency and leberal professions | Federal Decree by Law No. (33) of 2021 Concerning Regulating Labour Relations | Article (48)
Continuity of Employment Contracts
Employment contra cts in force at the time of a change in the form or legal status of the
Establishment shall remain effective, and the new Employer shall be responsible for
implementing the terms of those contracts, in addition to implementing the provisions of
this Decree by law and its Executive Regulation and the resolutions issued in
implementation thereof, as of the date of amending the Establishment's data with the Competent Authorities.
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