Yes, Emirates is the market leader for pension scheme.  My understanding is that they pay the higher of either though but not both.  Are you saying your client received both?  If so, ESOG should be reported as explained.

Like I said in my earlier post, provident fund/pension is a different kettle of fish.  The tax treatment is very different.  You cannot treat that the same way as EOSG.

Does the employment contract require participation and contribution by your client?  If not, would your client be entitled only to the government's mandatory EOSG?  Is the PF/pension scheme funded?  If so, how was the contributions invested and does the investment include foreign mutual funds?  Was any or all of the employer's contributions vested?  What reporting position was taken on the prior years for employer vs employee contributions?  Was F.8621 ever filed?

As you can see there is a lot to consider.