The service providers should execute and implement a Safety Management System which is acknowledged by their respective state. The functions are as follows: •The main function is to identify the safety hazards related to it. •It should ensure that corrective actions necessary to sustain a satisfactory level of safety must be implemented. •This is also liable to provide continuous monitoring as well as a regular appraisal of the safety level that has been achieved. •It should also aim to make a constant improvement to the overall level of safety and security. •It should also promote an improved safety and security culture all through the organization. •Realizing a return on Safety Management System investment through enhanced competence and abridged operational risk. Apart from the requirements of ICAO Safety Management Systems has been also incorporated into IATA Operational Safety Audit (IOSA). It is an important factor to realize that the mentioned plan must only be used as a general guiding reference only. Therefore it can be customized according to the need. Etihad, the national airlines of United Arab Emirates will be chosen as the company where the Safety Management System action plan will be established. Now in the context of the company, a safety management system will be implemented in its overall infrastructure. This will ensure more safety and securities to the passengers availing Etihad Airways. The company is also focused on providing the best Arabic hospitality to the clients.