Following the publication of Towers Watson's recent report entitled End of Service Benefits in the Middle East (2014), there has been a revival of interest in pension schemes in the UAE as a potential replacement of the End of Service Gratuity scheme.  In this article, Jamie Liddington, Senior Associate at Hadef & Partners, reviews the End of Service Gratuity scheme and considers the advantages and disadvantages of replacing it with defined contribution pension plan. Pension entitlements for those who are employed in the public sector are primarily governed by Federal Law No 7/1999 (UAE Pensions and Social Security Law) and fall outside the scope of this article.