• The first article of the law addressed the meaning of the key words and phrases mentioned in the law for clarification and to avoid repeating them in its articles.

• The second article decided the applicability of the civil pension laws and social insurance systems applied in each member state of the Council to its citizens working outside their countries in one of the Council states, which provides the citizens of the Council states with all the rights and benefits of the national civil pension and social insurance legislation in their countries while working outside the state in one of the Council states, providing social stability and reassurance and contributing to encouraging the movement of national labor between the Council states.

• The third article specified the entities entrusted with implementing the law, which are the civil pension and social insurance agencies in the Council states.

• The fourth article clarified that the application of this law is mandatory for the citizens of the Council states working outside their countries in any member state of the Council, whether they work in the government sector (civil) or the private sector, and this article stipulated the following conditions for those covered by this law:

  • 1- The beneficiary must be subject to the provisions and conditions of the civil pension/social insurance law in force in their country, similar to its citizens, which means that this law does not cover those who are not subject to the provisions and conditions of the civil pension/social insurance law in force in the country of the worker/employee's origin.

  • 2- The worker/employee must work for an employer subject to the civil pension/social insurance law in the country of employment, which facilitates the entities entrusted with implementing this law in the country of employment to follow up on registration procedures until they are insured according to the applicable procedures.

  • 3- The worker/employee must hold the nationality of one of the Council states, and this must be proven by providing the necessary documents indicating this, such as a passport/personal ID or any other official documents accepted by the country of the employee/worker's origin.

• Nationality is considered a fundamental condition for benefiting from this law, and the employee/worker's benefit from its provisions ceases as soon as this condition is lost.

• The fifth article limited the benefits of this law to insurance for old age, disability, illness, and death while maintaining the right of the employee/worker in the country of employment to benefit from the branch of work injuries and occupational diseases applied there.

• Articles six and seven included a number of obligations on both the civil pension/social insurance agencies in the country of the employee/worker's origin and in the country of employment to facilitate and ease the application of this law and to inform the concerned entities of the requirements and procedures for bringing it into effect.

• This section addresses through articles (8, 9, 10) the procedures related to the registration of the employee/worker and their insurance in the law/system of their state as follows:

  • - It is ensured that registration is carried out according to the procedures and forms approved in the Civil Pension Law/Social Insurance System in the employee's/worker's home state.

  • - The employer fills out the insurance forms for the citizens of the Council states working for them and submits them to the Civil Pension/Social Insurance Authority in the state where the work is located after completing all required documents. The latter then forwards them to the Civil Pension/Social Insurance Authority in the employee's/worker's home state according to the principles and procedures agreed upon between the various authorities, including the agreement on fixed insurance numbers for the employee/worker.

  • - In order to enable the Civil Pension/Social Insurance Authorities to fulfill the requirements of implementing this system, especially in the field of exchanging and updating information between member states, it is ensured that the Civil Pension/Social Insurance Authority in the state where the work is located maintains special records and statistics about the citizens of the Council states working there.

• This section addresses the statement of the subscription shares that the employee/worker and the employer are obligated to, as Article (11) requires both the employee/worker and the employer to bear their share of the subscriptions according to the rates in force in the law applicable in the employee/worker's home country, considering it as the law to which the employee/worker is subject.

• It has been considered that the employer's share should not exceed the prescribed share in the country of work. If the subscription share required by the law applicable in the employee/worker's home country exceeds the employer's share in the law applicable in the country of work, the employee/worker bears the difference between the two shares. The system allows the employee/worker's home country to bear the difference between the employer's share in the country of work and its prescribed share in the law of the employee/worker's home country as compensation for its citizens.

• As an exception to the principle of territoriality and personality of laws, and based on the Council's countries' keenness to achieve the goal of unifying the systems and legislations in force among the Council's countries, and in harmony with the existing convergence and cooperation between the member states, and to preserve the rights of the civil pension/social insurance agencies and the rights of their citizens subject to this system, this system has placed the burden on the employer to deduct this difference from the employee/worker's salary/wage and deposit it along with the share he is obligated to and the share prescribed on the employee/worker in the designated bank account at the scheduled times in the country of work and according to the procedures and regulations approved in this regard.

• Articles (12-13) of this system also obligated the civil pension/social insurance agencies in the country of work to monitor the employer in case of delay in paying the subscriptions or in case of not registering some or all of his employees/workers who are subject to the provisions of this system, including taking the legal procedures necessary to collect those subscriptions and the additional amounts resulting from them on behalf of the competent civil pension/social insurance agency in the employee/worker's home country. In case the employer violates the provisions of this system, all penalties and fines in force in the civil pension/social insurance law in the country of work apply to him, provided that the amounts arising from those violations are transferred to the civil pension/social insurance agency in the employee/worker's home country as it is the aggrieved party from these violations and are deposited in the bank account designated for this purpose.

This section includes four articles (14, 15, 16, 17) where Article (14) stipulates the suspension of participation in this law if the employee loses a condition of the conditions for being subject to its provisions as stated in Article (4) thereof. Article (15) clarifies the detailed procedures that the employer must undertake upon the termination of service of the employee, where the employer is obligated to notify the Civil Pension / Social Insurance Authority in the country of work about the termination of service of any employee subject to the provisions of this law within the deadlines prescribed in the law of the country of work on the form prepared for this purpose and in effect in the employee's home country. In this case, the Civil Pension / Social Insurance Authority in the country of work is obligated to notify the Civil Pension / Social Insurance Authority in the employee's home country of this.

Articles (16, 17) outlined the procedures to be followed in the event of the employee's disability, illness, death, or loss, where the employer, according to Article (16), must inform the Civil Pension / Social Insurance Authority in the country of work about this, and that authority is obligated to obtain the necessary medical reports and certificates to prove the case of disability, illness, or death and send them to the Civil Pension / Social Insurance Authority in the employee's home country so that this authority can take the necessary procedures and steps to present the employee to the medical committees according to the requirements of the law of the employee's home country.

As for Article (17), it differentiated between the provisions and regulations to be followed in the event of the employee's loss, where it stipulated following the same procedures and adopting the same regulations in effect in the Civil Pension / Social Insurance Law in the employee's home country, and between proving this case where the procedures and regulations in effect in the country of work are applied.

This chapter of the law includes general concluding provisions, in that the employee subject to the provisions of this law is subject to the law of his country, hence Article (18) confirms the settlement of his entitlements or those entitled on his behalf after his death according to the provisions of the Civil Pension Law/Social Insurance applicable in his country.

Article (19) clarifies the applicability of all provisions contained in the Civil Pension Law/Social Insurance in the employee's country of residence in matters for which there is no specific provision in this law and in a manner that does not conflict with its provisions.

As for Article (20) it was considered to stipulate that the application of this law does not result in any financial obligations in favor of the employee or those entitled on his behalf or the employer, on the Civil Pension/Social Insurance body in the country of work in return for its application of this law on behalf of the Civil Pension/Social Insurance body in the employee's country of residence.

To preserve the entitlements of the employee in the country of work, Article (21) clarified that the application of this law does not affect any rights or benefits granted to the employee guaranteed by the laws/regulations in force in the country of work unless those laws/regulations explicitly state otherwise.

Article (22) included a statement of the applicable law in case employers violate the provisions of this law, stipulating the application of the Civil Pension/Social Insurance Law in the country of work, and the amounts resulting from that or adjudicated as a result of applying the requirements of this article shall revert to the country of work.

Finally, to ensure the applicability of this law, it was stipulated in Article (23) that member states of the council must issue the necessary legislation to ensure its application and the enforcement of its provisions as of January 1, 2006, in order to achieve the objectives and goals of the Cooperation Council and the aspirations of the Majesties and Highnesses, the leaders of the council states.