Related: Sharjah Ruler to pay Dh200,000 blood money to release Emirati woman from prison
The case of an Emirati woman imprisoned after her employee was electrocuted has highlighted the duty of care employers must uphold in regard to their staff.
A criminal case was filed against her in a court in Sharjah's Kalba area and she was asked to pay blood money to the family of the worker.
She is set to be freed thanks to the intervention of Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, who agreed to pay the Dh200,000 amount following a plea from her husband on the emirate's government-run radio station.
No further details about the legal case against the woman were disclosed.
But the matter has put into sharp focus the responsibilities of an employer or sponsor, following the wrongful death of a worker.
Here, The National examines what a wrongful death is defined as under UAE law, what action can be taken against employers and how far their duty of care extends.
According to the UAE’s penal code, mistakenly causing the death or injury of a person due to negligent behaviour is a crime.
Wrongful death cases can include fatal incidents that happen at the workplace or as a result of car accidents.
What sponsors can do to boost safety
“Employers must always ensure safety procedures are followed in the workplace,” said Emirati lawyer Eman Al Rifai.
“Protective equipment is a must and warning signs should be in place in languages workers understand.”
She said should the nature of the job require safety training, employers must ensure this is conducted regularly.
Prosecutors decide whether to bring criminal charges. They need to provide the court with supporting documents that prove safety regulations at the scene of accident were not followed, such as medical and safety experts' reports.
An issue for every employer
The country's wrongful death law covers not only companies and people overseeing large numbers of staff, but also sponsors who may only have a single employee, such as a maid or nanny.
A legal expert said those employing domestic help would also be liable under the law, but it would require evidence of wrongdoing on their part.
“If a nanny died after a glass board that has not been secured well by the sponsor fell on her, then the sponsor or employer may be held responsible,” said legal consultant Ayham Al Moghrabi.
“Or if you have a private driver and he was involved in an accident that traffic experts proved was due to poor maintenance on the car, the employer can be prosecuted if it was his responsibility to carry out the maintenance,” he added.
“We can't list all the safety requirements and precautions at all of the different types of workplaces but we can say that employers, whether of large groups of workers or even people like domestic workers, must always ensure safety precautions are in place and are kept up to date.”
Tough punishments for breaching duty of care
Offenders can face up to five years in prison and a fine, or one these two penalties.
“This applies if the crime occurred as a result of the offender’s breach of the duties of their profession or trade, or if they were under the influence of alcohol or anaesthesia, or if at that time refrained from assisting the victim despite being able to do so,” article 342 of the penal code states.
In a case in 2018, a worker was crushed to death at a Jebel Ali construction site.
He was on his way to take a drink from a water cooler and was crushed between a crane that was reversing and a stack of timber.
The Pakistani crane driver, site supervisor and project manager were all charged with causing wrongful death but reports proved both the driver and supervisor were not at fault.
Dubai Court of Misdemeanours then convicted the project manager and he received a suspended six-month prison term.
He was also fined Dh10,000 and ordered to pay Dh200,000 in blood money.
Following a wrongful-death lawsuit against an employer in a criminal court, surviving family members can file a civil suit seeking compensation.
Tales of Yusuf Tadros
Adel Esmat (translated by Mandy McClure)
Hoopoe
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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Killing of Qassem Suleimani
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
COMPANY PROFILE
Founders: Sebastian Stefan, Sebastian Morar and Claudia Pacurar
Based: Dubai, UAE
Founded: 2014
Number of employees: 36
Sector: Logistics
Raised: $2.5 million
Investors: DP World, Prime Venture Partners and family offices in Saudi Arabia and the UAE
RESULT
Aston Villa 1
Samatta (41')
Manchester City 2
Aguero (20')
Rodri (30')
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Juliet, Naked
Dir: Jesse Peretz
Starring: Chris O'Dowd, Rose Byrne, Ethan Hawke
Two stars
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
About Housecall
Date started: July 2020
Founders: Omar and Humaid Alzaabi
Based: Abu Dhabi
Sector: HealthTech
# of staff: 10
Funding to date: Self-funded
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
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Tightening the screw on rogue recruiters
The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.
Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.
A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.
The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.
The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.
Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.
Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment
But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
Results
57kg quarter-finals
Zakaria Eljamari (UAE) beat Hamed Al Matari (YEM) by points 3-0.
60kg quarter-finals
Ibrahim Bilal (UAE) beat Hyan Aljmyah (SYR) RSC round 2.
63.5kg quarter-finals
Nouredine Samir (UAE) beat Shamlan A Othman (KUW) by points 3-0.
67kg quarter-finals
Mohammed Mardi (UAE) beat Ahmad Ondash (LBN) by points 2-1.
71kg quarter-finals
Ahmad Bahman (UAE) defeated Lalthasanga Lelhchhun (IND) by points 3-0.
Amine El Moatassime (UAE) beat Seyed Kaveh Safakhaneh (IRI) by points 3-0.
81kg quarter-finals
Ilyass Habibali (UAE) beat Ahmad Hilal (PLE) by points 3-0
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now