Kuwait Court of Cassation principle number 770

Pension schemes or the more favorable benefit: the employer is obliged to pay their value, pursuant to Article 54 of Law 38 of 1964, to the Social Insurance Institution within thirty days of the end of the insured person’s service, and the Institution is obliged to pay it to them or to their beneficiaries even if the employer has not paid it to the Institution. This benefit is not considered wages for the calculation of the pension.