قانون التأمين في الإماراتقرار مجلس الوزراء بشأن القواعد التنفيذية لتطبيق أحكام نظام مد الحماية التأمينية على مواطني مجلس التعاون العاملين خارج دولهم في أي من دول المجلس الأخرى

Article (1) For the purpose of implementing the provisions of this Law, the following terms and expressions shall have the meanings assigned to each of them: 1. Law: The Unified Law on the Extension of Insurance Protection for Nationals of the GCC Member States Working Outside Their Home States in Any Other Member State. 2. Council: The Cooperation Council for the Arab States of the Gulf. 3. GCC Member States: The member states of the Cooperation Council for the Arab States of the Gulf. 4. State of Employment: A GCC Member State in which an Employee/Worker subject to this Law is employed. 5. Home State of the Employee or Worker: The GCC Member State of which the Employee or Worker is a national. 6. Nationals of the GCC Member States: Employees/Workers who are nationals of a GCC Member State and who are employed outside their Home State in any other GCC Member State. 7. Civil Pension/Social Security Bodies: The concerned bodies in the GCC Member States responsible for the implementation of the law or system of Civil Pension/Social Security Law/Regulation. 8. Civil Pension/Social Security Law/Regulation: a. Civil pension laws/regulations applicable in the GCC Member States. b. Social security laws/regulations applicable in the GCC Member States, including the insurance system applicable to Workers working abroad. 9. Employee: Any national of a GCC Member State employed by any unit of the State administrative apparatus and by any public authority or public body in a GCC Member

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Cabinet Resolution of 2007 Regarding the Executive Rules for the Implementation of the Provisions of the Insurance Protection Extension Law for Nationals of the GCC Member States Working Outside Their Home States in Any Other Member State 5 State to which the provisions of the Civil Service Law/Regulation applicable in the State of Employment apply. 10. Worker: Any national of a GCC Member State employed by a natural or legal person in a GCC Member State for remuneration and governed by the applicable labor Law/Regulation. 11. Employer: Any natural or legal person that employs one or more Employees/Workers subject to the provisions of this Law who falls within any of the following categories: a. Units of the state administrative apparatus and public authorities and bodies subject to the provisions of the Civil Pension law/Regulation. b. Companies, establishments, and bodies of private sector and other sectors subject to the provisions of the labor Law/Regulation.

Article (4) The provisions of this Law shall apply mandatorily to nationals of the GCC Member States working outside their Home States in any other GCC Member State, provided that they meet the following conditions: 1. They meet the provisions and conditions set out in the Civil Pension/Social Security Law of their Home State. 2. They are employed by an Employer subject to the provisions of the Civil Pension/Social Security Law/Regulation in the State of Employment.

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Cabinet Resolution of 2007 Regarding the Executive Rules for the Implementation of the Provisions of the Insurance Protection Extension Law for Nationals of the GCC Member States Working Outside Their Home States in Any Other Member State 6 3. They are nationals of a GCC Member State and shall submit supporting documents evidencing such nationality.

Article (6) Civil Pension /Social Security Bodies in the Home State of the Employee or Worker shall comply with the following: 1. Prepare a guide on the provisions of the applicable law/regulation, including the payable contribution rates and the procedures to be taken for the insurance of the Employee/Worker in accordance with the law/regulation of the Employee’s or Worker’s Home State. Such guide shall be circulated to the Civil Pension/Social Security Bodies in the GCC Member States. 2. Furnish the Civil Pension/Social Security Bodies in the GCC Member States with insurance forms used thereby for the purposes of implementing this Law. 3. Determine the mechanisms and the entities responsible for the collection of the monthly contributions, so as to enable employers and the Civil Pension/Social Security Bodies to deposit the amounts due thereto pursuant to the provisions of this Law. 4. Determine the entity or the administrative unit charged with monitoring the implementation of the requirements of this Law in coordination with the entities or administrative units of the Civil Pension/Social Security Bodies in the GCC Member States.

Article (7) The Civil Pension/Social Security Bodies in the State of Employment shall comply with the following: 1. Take the measures necessary to compel Employers to apply the provisions of this Law.

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Cabinet Resolution of 2007 Regarding the Executive Rules for the Implementation of the Provisions of the Insurance Protection Extension Law for Nationals of the GCC Member States Working Outside Their Home States in Any Other Member State 7 2. Take the measures necessary to raise Employers’ awareness of the provisions of this Law and provide them with the guide prepared by the Civil Pension/Social Security Bodies in the Employee's/Worker's Home State, and the insurance forms used for the purposes of implementing this Law. 3. Determine the entity or the administrative unit charged with monitoring the implementation of the requirements of this Law in coordination with the entities or administrative units of the Civil Pension/Social Security Bodies in the GCC Member States. Section Two: Registration Procedures

Article (7) This Resolution shall apply to those subject to its provisions as of 1 January 2007, and shall be published in the Official Gazette. Mohammad bin Rashid Al Maktoum Prime Minister Issued by us: On: 8 Rajab 1428 A.H. Corresponding to: 22 July 2007 A.D.

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Cabinet Resolution of 2007 Regarding the Executive Rules for the Implementation of the Provisions of the Insurance Protection Extension Law for Nationals of the GCC Member States Working Outside Their Home States in Any Other Member State 4 Unified Law on the Extension of Insurance Protection for Nationals of the Gulf Cooperation Council Member States Working Outside Their Home States in Any Other Member State Section One: Definitions, General Provisions, and Scope of Application

Article (11) Contributions shall be collected in accordance with the following principles: 1. The Employee/Worker and the Employer shall bear their respective shares of contributions from the salary/wage in question, in accordance with the applicable rates under the law/regulations of the Employee's/Worker's Home State, provided that the Employer’s share shall not exceed the applicable rate in the State of Employment. If the Employer’s contribution is less than the required rate, the Employee/Worker shall cover the difference in the contribution to ensure that the contributions are paid in full to the Civil Pension/Social Security Body to whose laws/regulations the Employee/Worker is subject. In such case, the Employer shall deduct the difference from the Employee's/Worker's wage or salary, unless the Employee's/Worker's Home State decides to bear such difference on behalf of its nationals. 2. The Employer shall deduct the Employee's/Worker's share of the contributions from the monthly salary or wage, including the contribution differences referred to in the preceding paragraph, and deposit the same, together with the share which the Employer is required to bear, into the bank account or through any other channels designated by the Civil Pension/Social Security Body to whose laws/regulations the Employee/Worker is subject for the payment of contributions, within the legally prescribed time limits and in accordance with the procedures and controls applicable in the Employee's/Worker's Home State.

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Cabinet Resolution of 2007 Regarding the Executive Rules for the Implementation of the Provisions of the Insurance Protection Extension Law for Nationals of the GCC Member States Working Outside Their Home States in Any Other Member State 9

Article (12) If the Employer delays the payment of the contributions due in accordance with the provisions of this Law within the legally prescribed time limits, the Civil Pension/Social Security Body in the Employee's/Worker's Home State shall notify the Civil Pension/Social Security Body in the State of Employment thereof, for the purpose of pursuing the defaulting Employer and taking the necessary legal actions to collect such contributions and any additional amounts arising therefrom on behalf of the Civil Pension/Social Security Body in the Employee's/Worker's Home State, in accordance with the rules and provisions applicable in the State of Employment, provided that no liability shall arise on the part of the Civil Pension/Social Security Body in the State of Employment where it is not possible to collect such contributions and the amounts arising therefrom for any reason.

Article (16) In the case of disability, illness or death of the Employee/Worker , the Employer shall notify the Civil Pension/Social Security Body in the State of Employment thereof, which, in turn, shall complete the reports and medical certificates required to establish the disability, illness or death and forward them to the Civil Pension/Social Security Body in the Employee's/Worker's Home State for submission to the medical committees in accordance with the controls and procedures in force under the laws/regulations of the Employee's/Worker's Home State, in preparation for the settlement of the Employee’s/Worker’s entitlements, or the entitlements of the beneficiaries thereof, as the case may be, in accordance with the Civil Pension/Social Security Laws/Regulations of the Employee's/Worker's Home State.