General UAE Legal Questions LawDecree No. (23) of 2008

Article (1) 1. The Government of Dubai will pay the contributions for recognition of prior service of the employees, including re-appointed retirees, who are insured with the General Pensions and Social Security Authority and who are in service with any Dubai Government department or public authority or corporation by the date on which this Decree comes into force. 2. Paragraph (1) of this Article will not apply to periods of employment served prior to the employee acquiring the citizenship of the United Arab Emirates. ©2015 The Supreme Legislation Committee in the Emirate of Dubai 1Every effort has been made to produce an accurate and complete English version of this legislation. However, for the purpose of its interpretation and application, reference must be made to the original Arabic text. In case of conflict the Arabic text will prevail.

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Decree No. (23) of 2008 Concerning Payment of Contributions for Recognition of Prior Service of the Government of Dubai Employees Page 2 of 3

Article (3) 1. The Government of Dubai must refund the contributions paid to the General Pensions and Social Security Authority to those employees whose prior service was recognised before this Decree came into force. 2. Employees to whom this Decree applies will refund in one payment to the Government of Dubai the end-of-service gratuities paid to them by their former employers. However, the end-of-service gratuity may be refunded in monthly instalments over a period not exceeding ten (10) years in the manner agreed upon with the Department of Finance. 3. The monthly instalment referred to in the preceding paragraph of this Article will be deducted from an employee’s monthly salary effective as of the date on which the General Pensions and Social Security Authority approves the application to recognise his prior service. In all events, where the amount of the end-of-service gratuity does not exceed fifty thousand Dirhams (AED 50,000.00), it must be refunded in one payment.