a) In the Governmental Sector: The federal governmental authorities, public institutions, agencies and companies, and banks in which the federal government owns shares, in addition to the local governmental authorities required to be subjected to the present Law by the government of the pertinent Emirate.
b) In the Private Sector: Every natural or juridical person employing national workers in counterpart of a salary of whatever kind.

Monthly Subscriptions:

• Monthly subscriptions born by the insured, amounting to 5% and deducted from the salary of subscription calculation.

• Monthly subscriptions paid by the employer in the government sector, amounting to 15% from the salary of subscription calculation of the insured working therefor.

• Monthly subscriptions paid by the employer in the private sector, amounting to 12.5% as the government bears 2,5% of his share in subscriptions paid to the Committee as a subvention to encourage him to employ nationals.

Salary of Subscription Calculation:

• For the Governmental Sector: the basic monthly salary of the insured, in addition to social allowance for children, social allowance for nationals, cost of living allowance and housing allowance.

• For the Private Sector: the salary determined by the employment contract provided that it is not less than AED1000 and not above AED50,000.

Subscription Payment Basis:

In the Government Sector:

• Subscriptions paid by the employer in the Governmental Sector, and subscriptions deducted from the salaries of the insured shall be calculated based on the monthly salary.

In the Private Sector:

• Subscriptions paid by the employer in the private sector shall be calculated within a Gregorian year on the basis of the salaries paid thereto on January of every year.

• The subscriptions of workers undertaking services in the private sector after January shall be calculated based on the salary of the month during which they have undertook the service, and such until the following January, after which they are treated based on the provisions of the preceding paragraph.

• Subscriptions shall be calculated in full for the month in which the service starts, and shall not be due for the part of month in which the service is terminated.

• The employer in the private sector must submit to the Authority in January of every year all data regarding the salaries of the workers for the said month as well as their monthly subscriptions in addition to the monthly changes occurring with regards to the number of workers or their salaries.

• The data submitted by the employer must be in conformity with the books and records held by the employer in accordance with the Labor Law.

• Should the data not be submitted, should they not be in line with the actual situation, or should there not be any records and documents that must be kept by the employer in accordance with the provisions of the present Law, the calculation of the due subscriptions shall be made by virtue of a decision issued by the Committee in accordance with the outcomes of the investigations thereof.

Subscriptions Payment Deadlines:

• Subscriptions shall be payable as of the first day of the month that follows the month for which such subscriptions are due. Such delay may be extended till the fifteenth of the said month.

• In the event of a delay in the payment by the Employer, an additional sum amounting to 0.1 % of the due subscriptions shall be imposed thereon for every day of delay without prior warning or notification.

• The employer in the private sector not having deducted the subscriptions of all or some of the workers thereof, or not having paid the subscriptions based on the real salaries, shall be enjoined to pay an additional sum amounting to 10% of the value of the due subscriptions and such without any prior warning or notification.​