General UAE Legal Questions LawCabinet Resolution No. (162) of 2025 Regarding the Remote Work System from Outside the State in the Federal Government

Article (1) Definitions The definitions set out in Federal Decree by Law No. (49) of 2022 Regarding Human Resources in the Federal Government and its Executive Regulations shall apply to this System. Otherwise, the following terms and expressions shall have the meanings assigned to each of them, unless the context requires otherwise: System : The Remote Work System from Outside the State. Remote Work from Outside the State : The performance by the employee of the job duties assigned thereto from outside the State, in accordance with the provisions of this System.

-- 1 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 2 Salary : The financial remuneration determined for the person contracted from outside the State pursuant to the provisions of this System. Positions : The positions that are identified in advance and agreed upon for the performance of all or part of their duties through Remote Work from Outside the State, in coordination between the federal authority and the Authority. Employee : The natural person contracted to work remotely from outside the State to occupy one of the Positions in a federal authority, in accordance with the approved human resources mechanisms and procedures in the Federal Government. Performance System : The performance management system adopted by the federal authority.

Article (2) Objectives This System aims to support and enable federal authorities to perform their competences and duties and to enhance governmental efficiency and effectiveness through the following: 1. Leveraging global competencies and expertise located outside the State to perform the duties of certain Positions or to execute projects or studies related to the work of the federal authority. 2. Optimizing the use of resources by contracting the required global competencies and expertise at salaries, expenses, and benefits lower than those applicable if contracted from within the State. 3. Leveraging modern digital technologies to enhance the efficiency of governmental work.

-- 2 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 3

Article (4) Positions Eligible for Remote Work from Outside the State Positions eligible for Remote Work from Outside the State shall be determined in coordination between the federal authority and the Authority, in accordance with the following procedures: 1. Each federal authority shall, in advance, determine the specialized Positions that may be performed under this System, provided that such Positions are not administrative or executive positions. 2. The federal authority shall submit a list of the Positions it has identified to the Authority for coordination with the competent authorities to review and approve their permissibility for performance under this Resolution. 3. Such Positions shall be approved by the Head of the federal authority and subsequently included in the approved electronic system. 4. The federal authority may request the addition of any new specialized Positions to the list of approved Positions. 5. Notwithstanding the provisions of this Article, the Head of the federal authority may temporarily approve certain Positions for a maximum period of one year, where the purpose of contracting is the execution of projects, preparation of research or studies, or other urgent tasks or works, provided that such Positions are not previously included among the approved Positions.

-- 3 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 4 6. Any other conditions or controls determined by the Authority for the governance of this System.

Article (5) Approved Employment Patterns for Remote Work from Outside the State 1. Full-time: Remote Work from Outside the State for one federal authority for the full daily working hours throughout the official working days, at fixed hours or flexible hours according to work conditions and requirements of work, in accordance with the contract concluded between the federal authority and the employee. 2. Part-time: Remote Work from Outside the State for a federal authority for a specified number of working hours or days, or on variable days or hours, in accordance with the contract concluded between the federal authority and the employee, provided that the employee shall receive a proportionate Salary based on the financial allocations prescribed for an employee working remotely from outside the State on a full-time basis under the provisions of this Resolution.

Article (6) General Conditions Required for Contracting under the Remote Work System Without prejudice to any special conditions or requirements for occupying the Position, a candidate for contracting in any Position eligible for Remote Work from Outside the State shall meet the following conditions: 1. The candidate shall possess distinguished experience, qualifications, and skills enabling them to perform the required duties with full efficiency and competence, including any prior experience within the State, if any, provided that the federal authority is furnished with a certified and duly attested copy of the required qualifications and experience in accordance with the approved procedures. 2. A Good Conduct Certificate, or its equivalent, duly certified by the competent authorities in the country of which the employee holds the nationality.

-- 4 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 5 3. The candidate shall not have been previously dismissed or had their service terminated by any federal or local authority in the State due to a disciplinary violation, a judicial decision, or poor performance. 4. The age of the contracted person pursuant to the provisions of this System shall not be less than 23 years.

Article (8) Financial Entitlements The employee contracted pursuant to the provisions of this Resolution shall be granted the following financial entitlements: 1. A financial amount (comprising the basic salary and a supplementary allowance), the aggregate of which shall be equivalent to (60%) of the total gross salary of the job grade whose duties are performed, in accordance with the approved grades and salaries scale of the federal authority. 2. Where the employee is contracted under the benefits of experts and consultants or under special benefits, they shall be granted a financial amount (comprising the basic Salary, a special allowance, and/or any special benefits or experts and consultants benefits), the aggregate of which shall not exceed (60%) of the total gross Salary of the grade or category specified in the Table of Special Benefits or the Table of Experts and Consultants annexed to Cabinet Resolution No. (48) of 2023 Regarding the Executive Regulations of Federal

-- 5 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 6 Decree by Law No. (49) of 2022 Regarding Human Resources in the Federal Government, subject to all other applicable conditions governing such employment categories. 3. Notwithstanding Clause (2) of this Article, the Head of the federal authority may, where required by the interest of work, approve an increase in the financial entitlement for employees contracted under special benefits or experts and consultants benefits, up to a maximum of (80%) of the total gross Salary of the benefits of the grade or category. 4. With the exception of promotions and exceptional promotions, the employee working under the provisions of this System shall not, under any circumstances, be granted any allowances, bonuses, or rewards, including end-of-service benefits or any benefits granted to Federal Government employees. 5. No travel ticket allowance, children’s education allowance, in-kind housing allocation, or health insurance shall be paid to the employee appointed pursuant to the provisions of this Resolution. 6. The approved currency for determining the financial entitlements under the contract shall be the United Arab Emirates Dirham (AED).

Article (9) Transfer of Financial Entitlements 1. The federal authority shall be obligated to transfer the financial entitlements agreed upon with the employee under the concluded contract to the employee’s personal bank account, as provided to the employer, in accordance with the mechanism attached to this Resolution. 2. The transfer shall be effected at the exchange rate of the UAE dirham. 3. The employee shall bear any deductions imposed by the bank or by the applicable legislation in the State of which they hold the nationality or in which they reside, in respect of the value of the financial transfer.

-- 6 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 7

Article (10) Obligations of the Employee The employee working pursuant to the provisions of this Resolution shall comply with the following: 1. Perform the duties of the Position and work requirements. 2. Adhere to the official working days and hours stipulated in the employment contract, provided that such hours shall not be less than the official working hours approved by the federal authority. 3. Complete the tasks required for other Positions, within the timeframes prescribed for such tasks as determined by the federal authority. 4. Personally perform the required job duties and not assign them to any other person on a subcontracting basis 5. Refrain from working for any other authority inside or outside the State, in the case of full- time employment, throughout the term of the contract, unless prior approval is obtained from the employer. 6. Attend virtual meetings scheduled by the federal authority at their designated times. 7. Maintain the security and confidentiality of the data and information related to the federal authority to which the employee may have access, throughout the term of the contract and after its expiration. 8. Comply with the provisions of the Code of Ethics and Professional Conduct for Civil Service, the Federal Government information security regulations and systems, the regulations governing the use of social media by employees of federal authorities in force, and any regulations or systems issued thereafter in this regard. 9. Comply with all applicable legislation in the State related to the provisions of this System.

-- 7 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 8

Article (11) Obligations of the Federal Authority The federal authority shall comply with the following: 1. Ensure that the Position to be occupied through Remote Work from Outside the State is included in its list of approved Positions pursuant to the provisions of Article (4) of this Resolution, and that the Position is vacant within the authority’s budget. 2. Verify the availability of the electronic infrastructure necessary to perform the duties of the Position in accordance with the provisions of this Resolution. 3. Take the necessary measures to ensure the security and confidentiality of its data and information. 4. Comply with the electronic human resources procedures required in the Federal Government for employees contracted pursuant to this Resolution. 5. Register persons contracted from outside the State in the Government Human Resources Information System, together with all their data, including the financial amounts granted thereto, on an immediate and periodic basis. 6. Monitor the employee’s performance, measure their productivity, and assess their compliance with job duties and the quality of outputs delivered to the federal authority on a quarterly basis. 7. Inform the employee of the provisions of the Code of Professional Conduct, the Information Security System, the regulation governing the use of social media approved for Federal Government employees, as well as any other relevant systems.

Article (12) Responsibilities of the Authority The Authority shall undertake the following responsibilities: 1. Develop the Federal Government human resources information system in a manner consistent with the provisions of this Resolution. 2. Prepare a procedural guide for the contracting mechanisms pursuant to the provisions of this Resolution.

-- 8 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 9 3. Include the Positions agreed upon and approved by the federal authority within a dedicated group in the approved electronic system. 4. Determine the number or percentages of employees who may be contracted from outside the State in each federal authority, as required by the interest of work in the Federal Government and in accordance with the nature and competences of each authority. 5. Monitor the extent of federal authorities’ compliance with the implementation of the provisions of this System. 6. Submit an annual report to the Cabinet on the effectiveness of the implementation of this System, including challenges, solutions, and improvement recommendations.

Article (13) Conversion of the Employee’s Contract 1. The federal authority may, upon the employee’s request and as required by the interest of work, convert the employee’s contract from on-site work within the State to Remote Work from Outside the State at the same grade, provided that the employee has completed a continuous period of no less than three (3) years in appointment and occupancy of the same Position in the federal authority. 2. The Salary granted to the employee approved for such conversion shall be adjusted in accordance with the financial entitlements prescribed under this Resolution, provided that the employee’s residence visa sponsored by the federal authority shall be cancelled, and any dues owed to the employee shall be settled up to the last working day prior to the conversion of the contract.

Article (14) Recall from Outside the State 1. The Head of the federal authority may, where necessary and as required by the interest of work, recall an employee working Remotely from Outside the State to attend the workplace within the State once per year, for the period specified in the recall decision, provided that such period shall not exceed thirty (30) working days. The federal authority

-- 9 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 10 shall bear the employee’s travel and accommodation expenses in accordance with its approved policy. 2. If the employee fails to comply with the recall request within the specified timeframes, the federal authority may terminate the contract concluded therewith.

Article (15) Leaves and Official and Weekly Holidays 1. The employee contracted pursuant to the provisions of this Resolution shall be entitled only to the following leaves: a. An annual leave of twenty (20) working days per year. b. A sick leave supported by a medical report certified by an official authority in the State of residence, with full pay for a period of five (5) working days; any excess shall be deemed unpaid leave. c. The employee is not permitted to carry forward any unused annual leave balance to the following year. 2. The employee shall adhere to the official public holidays and weekends adopted in the State, not those adopted in the country of nationality or residence. 3. An employee working remotely from outside the State on a part-time basis shall not be entitled to any type of leave. 4. Annual leave schedules for employees subject to the provisions of this Resolution within educational and academic cadres at higher education institutions, the Ministry of Higher Education and Scientific Research, and the Ministry of Education shall be determined by those entities, each within the limits of its competence.

Article (17) Disciplinary Sanctions 1. The federal authority may impose the following sanctions on the employee working pursuant to this Resolution: a. Written warning. b. Deduction from the basic salary for a maximum of ten (10) days per violation. c. Termination of service. 2. The sanctions set out in this Article shall be imposed for violations of official working hours and administrative violations committed by the employee, by the immediate supervisor in coordination with the human resources department, except for termination of service, which shall be effected by the Head of the federal authority upon the recommendation of the Director General or equivalent authority, in accordance with the applicable legislation.

Article (20) Termination of Service The service of an employee working remotely from outside the State pursuant to the provisions of this Resolution shall be terminated by a decision of the Head of the federal authority, based on one of the following grounds: 1. Death: The service of the employee shall be terminated upon their death, and the financial entitlements shall be paid up to the last working day, and no financial amounts shall be paid to the heirs as a grant. 2. Resignation: The employee may resign from their Position by submitting a request that includes notifying the federal authority of the notice period, which shall be thirty (30) days. 3. Non-renewal or termination of the contract before its expiry: The federal authority may choose not to renew the employee’s contract or may terminate it at any time without stating reasons, provided that the employee is notified at least five (5) working days prior to the effective date of non-renewal or termination of the contract. 4. Absence from work: The service of the employee shall be terminated if the employee is absent from work for three (3) consecutive working days or five (5) non-consecutive working days during the contractual period. Termination shall take effect from the first day of absence if the period is consecutive, or from the day following the completion of five (5) non-consecutive working days of absence if the period is non-consecutive, unless the employee has an excuse deemed acceptable by the federal authority. 5. Dismissal from service for disciplinary reasons: The employee’s service may be terminated for disciplinary reasons by a decision of the authority competent to appoint, based on a recommendation from the human resources department of the federal authority.

-- 12 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 13

Article (21) General Provisions 1. The concerned federal authorities shall be mandated, each within its respective competence, to develop their related approved systems in a manner consistent with the provisions of this Resolution. 2. An employee who works remotely from outside the State under a part-time contract pursuant to the provisions of this Resolution may work for a maximum of two federal authorities. 3. The federal authority may, upon the request of a national employee occupying one of the Positions subject to the provisions of this Resolution, convert their contract into a remote work contract from outside the State in the following cases: a. Where the spouse works in one of the State’s diplomatic missions. b. Where the spouse represents the State in one of the international organizations or authorities. 4. Conversion of a national employee’s contract to work pursuant to the provisions of this Resolution shall be subject to the following: a. The Position occupied by the employee must be among those subject to the provisions of this Resolution. b. The duration of Remote Work from Outside the State, in accordance with the provisions of this Resolution shall not exceed one year as a maximum. c. The employee shall receive only the financial entitlements prescribed under the provisions of this Resolution, provided that such entitlements include the Salary components used for calculating the pension contributions, which shall be preserved. d. The national employee’s subscription to the approved pension fund shall continue throughout the entire period of work pursuant to this Resolution. 5. The employee shall, in the performance of their remote work duties from outside the State, comply with the security and confidentiality standards and requirements of data and information in accordance with the applicable legislation and policies in force in the State. 6. All federal authorities, including those exempted from the application of the provisions of Federal Decree by Law No. (49) of 2022 Regarding Human Resources in the Federal

-- 13 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 14 Government, shall provide the Authority, on an immediate basis, with data of all employees contracted to work therefor from outside the State. 7. Federal authorities that are not linked to the Human Resources Information System “Bayanati” shall comply with the mechanism established by the Authority in this regard, as set out in the procedural manual issued thereby. 8. Grounds for termination of service, leaves, and promotions under Federal Decree by Law No. (49) of 2022 Regarding Human Resources in the Federal Government and its Executive Regulation, or the human resources regulations approved by the employing authority shall apply to the national employee. 9. In matters not expressly provided for in this regulation, Federal Decree by Law No. (49) of 2022 Regarding Human Resources in the Federal Government, its Executive Regulation, the regulations issued in implementation thereof, and any subsequent amendments thereto shall apply.

Article (22) Publication and Entry into Force This Resolution shall be published in the Official Gazette and shall enter into force on the day following the date of its publication. Mohammed bin Rashid Al Maktoum Prime Minister Issued by us: On: 13 Jumada Al-Ula 1447 A.H. Corresponding to: 4 November 2025 A.D.

-- 14 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 15 Annex: Employment Contract Template for Remote Work from Outside the State Clause (1) Basic Information On , corresponding to __ / __ / __, this Contract was concluded between: Federal Authority / Authority: ................................................ Represented by: ................................................ in his/her capacity as ................................................ Hereinafter referred to as the First Party, And The Employee/ Nationality: Passport No.: ID No.: Age (must not be less than 23 years): Marital Status: Country of Residence outside the State: Address outside the State: Region: Telephone No.: Mobile Phone No.: Email Address: Hereinafter referred to as the Second Party. Pursuant to the appointment decision issued by the competent authority of the First Party under No. ( ……… ) of ( ……… ), dated __ / __ / __;

-- 15 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 16 And whereas the Second Party has completed the procedures required for his/her appointment in accordance with the Remote Work System from Outside the State and the applicable legislation; The Parties have agreed as follows: Clause (2) Preamble The foregoing preamble, and any documents or annexes submitted by the Second Party and required as a condition for appointment shall constitute an integral part of this Contract. If the validity thereof is not established, this Contract shall be deemed null and void. This Contract, upon its execution, shall constitute the final and approved document agreed upon with the employee and shall supersede any prior agreement. Clause (3) Appointment, Salary, and Position The First Party has agreed to appoint the Second Party to work therewith in accordance with the approved Remote Work System from Outside the State, in the position of: .................................... In Sector: ............................. / Department: ............................., subject to the provisions of this Contract, and in accordance with the following details: Employment Type: Full-time / Part-time .................................................................... Position: .................................................................... Grade: .................................................................... Basic Salary: .................................................................... Supplementary Allowance: .................................................................... Type of Benefits (None / Experts and Consultants Benefits / Special Benefits) .................................................................... Total Gross Salary in UAE Dirhams: ....................................................................

-- 16 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 17 (including the basic salary, special allowance, and benefits, if any, and equivalent to (60%) of the total gross salary of the job grade whose duties are performed, in accordance with the grades and salaries scale, the Experts and Consultants Benefits Table, or the Special Benefits approved by the federal authority) Clause (4) Term of the Contract Subject to Clause Five below, this Contract shall be valid for a period of one Gregorian year commencing on 00/00/0000 and ending on 00/00/0000, renewable in accordance with the approved system upon the mutual consent of both Parties. Clause (5) Leaves 1. The Second Party contracted from outside the State shall be entitled to the following leaves: a. Annual leave of twenty (20) working days per year. b. Paid sick leave, subject to a medical report certified by an official authority in the State of residence, with full pay for five (5) working days; any period exceeding this shall be unpaid. c. The employee shall not be entitled to carry forward any unused balance of annual leave to the following year. 2. Annual leave schedules for employees within the educational and academic cadres at higher education institutions, the Ministry of Higher Education, and the Ministry of Education shall be determined by each authority within the limits of its competence. 3. The Second Party who works remotely from outside the State under a part-time arrangement shall not be entitled to any type of leave.

-- 17 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 18 Clause (6) Promotions The provisions relating to job promotions and exceptional promotions stipulated in the human resources legislation approved by the First Party shall apply only to the non-national Second Party. Clause (7) Working Hours and Official Holidays 1. The Second Party shall adhere to the working schedule specified below, which shall be consistent with the number of official working hours approved by the First Party. 2. The Second Party shall attend virtual meetings scheduled by the First Party at their designated times, at any time as required. 3. The official working hours shall be as follows: (The federal entity shall determine the official working hours in accordance with the requirements of its work interest and in a manner consistent with the approved official working hours.) 4. The Second Party shall adhere to the official public holidays and weekend holidays adopted in the State, and not those adopted in the country of nationality or the country of residence. Clause (8) Grounds for Termination of Service The service of the Second Party shall terminate by a decision of the Head of the federal authority based on one of the following grounds: 1. Death. 2. Resignation, provided that the First Party is notified with a notice period, which shall be thirty (30) days.

-- 18 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 19 3. Non-renewal of the contract by the First Party or its termination prior to expiry at any time without stating reasons, provided that the employee is given five (5) working days prior notice. 4. Absence from work for three (3) consecutive working days or five (5) non-consecutive working days during the contractual period. 5. Dismissal from service for disciplinary reasons. Clause (9) Obligations of the Second Party The Second Party shall be obligated to: 1. Perform job duties in accordance with the applicable legislation and work requirements. 2. Comply with the number of official working hours approved by the First Party. 3. Personally perform the assigned job duties without subcontracting them to any other person. 4. Refrain from working for any other authority inside or outside the State throughout the term of the Contract, except where the employment is under a part-time arrangement, in which case working for a maximum of two federal authorities shall be permitted. 5. Attend virtual meetings scheduled by the federal authority at their designated times. 6. Preserve the security and confidentiality of the data and information related to the First Party to which they may have access, throughout the term of the Contract and after its termination. 7. Comply with the provisions of the Professional Code of Conduct, the Information Security System, and the regulation governing the use of social media approved for employees of the Federal Government. 8. Comply with all legislation approved by the employer. 9. Refrain from committing any prohibited acts stipulated in any of the legislation in force in the State. 10. Accept the performance of the duties and responsibilities assigned thereto in accordance with this Contract, the Remote Work System from Outside the State, and any related legislation.

-- 19 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 20 11. Comply with any request to report to the State at the times specified by the First Party. 12. Provide the employer with his/her personal bank account number held with a bank operating in the country of residence outside the state, whereby transfers shall be effected at the UAE dirham exchange rate. 13. Sign a non-subcontracting agreement. Clause (10) Documents and Records Upon the termination of the Second Party service for any reason, he/she shall return to the First Party all property, devices, documents, correspondence, reports, drawings, plans, files, and similar items owned by the First Party. The Second Party shall not retain or use any originals or copies thereof, and shall deliver them to the First Party, whether in paper, electronic, or any other form. Clause (11) Amendment of the Contract The First Party shall have the right to amend, cancel, or delete any clause of this Contract in accordance with the requirements of its work interest Clause (12) Termination of the Contract The First Party may, in accordance with the requirements of its work interest, terminate this Contract during its term or prior to its expiry, without stating reasons, provided that the Second Party is granted a notice period or payment in lieu thereof not exceeding five (5) working days.

-- 20 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 21 Clause (13) Deduction of Financial Entitlements The First Party shall have the right to deduct any amounts from the Second Party’s entitlements in accordance with the provisions of the applicable legislation in force in the State, for the settlement of any debts or obligations owed by the Second Party to the First Party. Clause (14) Taxes The Second Party shall bear, at his/her own expense, any taxes, fees, expenses, or costs imposed by the country of nationality or the country of residence on any financial entitlements transferred thereto. Clause (15) Litigation The Second Party acknowledges that the legislation in force in the State shall govern this Contract, and that the federal courts of the United Arab Emirates shall have jurisdiction to hear all disputes arising from the execution thereof. Clause (16) Allowances, Bonuses, and Benefits The Second Party shall not be entitled to any allowances, bonuses, or other benefits (such as travel ticket allowance, children’s education allowance, in-kind housing, or health insurance), nor to an end-of-service gratuity for the period of his/her service with the First Party.

-- 21 of 22 --

Cabinet Resolution of 2025 Regarding the Remote Work System from Outside the State in the Federal Government 22 Clause (17) Copies of the Contract This Contract is drawn up in two original copies in the Arabic and English languages, one copy to be retained by each Party for implementation purposes. In the event of any discrepancy, the Arabic version shall prevail. First Party Second Party

-- 22 of 22 --