30 APPENDIX UAE Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations: Art. 25 Deduction from the Wage No wage deduction in the following cases: a. Recovery of loans granted to the worker, up to the maximum monthly deduction from the worker's wage stipulated after the written consent of the worker, without any interests. b. Reinstitution of over-payments made to the Worker, provided that no more than 20 per cent is deducted from the wage. c. Payments deducted for the calculation of contribution to schemes, pensions, and insurances. d. Worker's contributions to a provident fund. e. Payments towards any social project, privileges or other services provided by the employer, provided that the worker agrees in writing to contribute thereto. f. Deductions against violations committed under the establishment's sanctions bylaws approved by the Ministry, up to five per cent of the wage. g. Debts due as a result of court order, up to one quarter of the Worker's Wage, other than an awarded alimony, where it shall be permissible to deduct more than one quarter of the wage. In case of multiple debts, the amounts required to be paid shall be distributed on priority basis. h. Amounts necessary for repair of any harm caused by the worker, as a result of his error or violation of employer's instructions, and resulting in loss or destruction of, or damage to any tools, equipment, products or material belonging to the employer, provided that no more than five days’ wage are deducted per month, and no amount in excess of this shall be deducted unless with approval of the competent court. Article 13 Obligations of the Employer 1. Maintain worker files and records pursuant to the conditions, controls and procedures issued by decision of the Ministry, provided that such files and records are kept for a period of not less than two years following the date of end of service of the worker. 2. Not seize the official documents of the worker or force him to leave the UAE after the end of the work relationship. 3. Put in place internal work regulations, including work instructions, sanctions, promotions, benefits and other bylaws and internal regulations pursuant to the controls set by the Executive Regulations of this Decree-Law. 4. Provide an appropriate accommodation licensed by the competent entities for the worker in accordance with the rules, conditions and standards applicable in the UAE, or pay him a housing allowance in cash or include the same in the wage. Disclaimer: The figures, statistics within the report are based upon the limited documentation of cases submitted to the JFWT platform or separately to MFA. It does not intend to implicate any country, government, industry, employer, etc.

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