Article 89 of Social Insurance Law

If the employer does not submit the particulars stipulated in the preceding Article subject to the prescribed conditions, procedures and time limits, the contributions payable shall be calculated on the basis of the last statement submitted by the employer to the Institution, pending calculation of the contributions actually due. If no particulars are submitted at all, or if the records and documents that the employer must retain in accordance with the provisions of this Law do not exist, the calculation of contributions Law Index 849 Home Page Social Insurance Law Amiri Order promulgating Law No. 61 of 1976 issuing the Social Insurance Law due shall be by a decision of the Institution in accordance with the findings of its investigations. The employer shall have the right to challenge the decision stipulated in the preceding paragraph in accordance with the provisions of Article (109) of this Law, after lodging a grievance against it before the committee stipulated in Article (107) of this Law and in accordance with the time limits stipulated therein.