# UAE payroll rates dataset 2026 | Peoplo.ai

URL: https://peoplo.ai/ae/en/data/

> Free dataset of UAE payroll rates, 2026: gratuity, DEWS, WPS, GPSSA, ADPF, Emiratisation, working hours and the midday break, in CSV and JSON, CC BY 4.0.

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# UAE payroll rates, 2026

A free dataset of the rates and rules UAE payroll runs on: end-of-service gratuity, DEWS in the DIFC, the Wage Protection System, GPSSA and ADPF pensions for UAE nationals, Emiratisation, working hours and overtime, and the summer midday break. 41 rows, checked 31 October 2026, each with its source. Download it as CSV or JSON and reuse it under CC BY 4.0.

## Download

- [uae-payroll-rates.csv](https://peoplo.ai/ae/en/data/uae-payroll-rates.csv)

CSV. One row per rate or rule. Opens in Excel or Google Sheets.

- [uae-payroll-rates.json](https://peoplo.ai/ae/en/data/uae-payroll-rates.json)

JSON. The same rows, with the licence and citation, for code.

## How to cite it

Free to copy, share and adapt, including in commercial work, under the [CC BY 4.0 licence](https://creativecommons.org/licenses/by/4.0/) . Credit Peoplo.ai and link to this page:

Peoplo.ai, UAE payroll rates (2026), checked 31 October 2026. https://peoplo.ai/ae/en/data/

Rates change with new ministerial resolutions and laws. Check the source named on each row before you rely on a figure, and see the [UAE payroll guide](https://peoplo.ai/ae/en/payroll-guide/) for how each rule works.

## What is in it

Columns: category, item, applies_to, value, unit, applies_from, notes, source . applies_to says who the rule covers; source links the page it comes from.

### End-of-service gratuity

Mainland and free zones under the federal labour law (Article 51).

| Item | Value |
| --- | --- |
| Minimum continuous service | 1 year |
| Gratuity for each of the first five years | 21 days' basic salary per year |
| Gratuity for each year after five | 30 days' basic salary per year |
| Maximum gratuity | 2 years' wage |
| Daily basic wage The law counts a month as 30 days (Article 67); some employers use monthly basic × 12 ÷ 365. | monthly basic ÷ 30 |
| Paid within | 14 days of the contract ending |

### DIFC Employee Workplace Savings (DEWS)

DIFC employers, instead of gratuity.

| Item | Value |
| --- | --- |
| Employer contribution, under five years of service Replaces gratuity in the DIFC. | 5.83% of monthly basic salary |
| Employer contribution, five years of service or more | 8.33% of monthly basic salary |

### Wage Protection System (WPS)

Mainland employers, under Ministerial Resolution No. 340 of 2026.

| Item | Value |
| --- | --- |
| Salary due date Ministerial Resolution No. 340 of 2026. | the first day of the following month |
| Share of wages due that must be paid on time It was 80% before. | 85% of total wages due |
| Alerts and warnings to the employer | From day 2 |
| New work permits may be suspended | From day 5 |
| Administrative fines; repeat breaches within six months move the company to the third category | From day 11 |
| Labour disputes may be registered automatically, with wider permit suspension where 25 or more workers are affected | From day 16 |
| Referral to public prosecution, asset attachment and travel bans may follow | From day 21 |

### GPSSA pension for UAE nationals

UAE nationals in the private sector, outside Abu Dhabi.

| Item | Value |
| --- | --- |
| Employee contribution | 11% of insured salary |
| Employer contribution, insured salary below AED 20,000 | 12.5% of insured salary |
| Employer contribution, insured salary AED 20,000 or more | 15% of insured salary |
| Government contribution, insured salary below AED 20,000 None from AED 20,000. | 2.5% of insured salary |
| Minimum insured salary | AED 3,000 per month |
| Maximum insured salary | AED 70,000 per month |

### ADPF pension for UAE nationals in Abu Dhabi

UAE nationals working in Abu Dhabi, newly insured under the 2023 law.

| Item | Value |
| --- | --- |
| Employee contribution | 11% of salary |
| Employer contribution | 15% of salary |
| Maximum salary for contributions | AED 100,000 per month |

### Emiratisation

Mainland companies with 50 or more employees, unless the row says otherwise. Not in the DIFC or ADGM.

| Item | Value |
| --- | --- |
| Growth in the Emirati share of skilled jobs 1% by each of 30 June and 31 December. Not in the DIFC or ADGM. | 2% per year |
| Contribution for each Emirati not hired | AED 6,000 per month |
| Contribution for each Emirati not hired | AED 7,000 per month |
| Contribution for each Emirati not hired | AED 8,000 per month |
| Contribution for each Emirati not hired | AED 9,000 per month |
| Contribution for each Emirati not hired | AED 10,000 per month |
| Emiratis to employ, smaller companies | 2 Emiratis, at least |

### Working hours and overtime

Private sector, mainland.

| Item | Value |
| --- | --- |
| Normal working day The law lets the hours differ for some sectors and jobs. | 8 hours |
| Normal working week | 48 hours |
| Overtime pay, at least | 25% extra on the hourly wage |
| Overtime pay between 10 pm and 4 am Does not apply to workers on shifts. | 50% extra on the hourly wage |
| Maximum overtime As a rule. | 2 hours a day |
| Work on a rest day Or another day off instead. | 50% extra on the wage |
| Shorter day during Ramadan For every employee, with no change to pay. | 2 hours a day |

### Summer midday break

Outdoor work under the sun, 15 June to 15 September.

| Item | Value |
| --- | --- |
| Break hours From 15 June to 15 September, with shaded rest areas and water on site. | 12:30 pm to 3 pm |
| Fine per worker | AED 5,000 |
| Maximum fine | AED 50,000 |

Sources · checked 31 October 2026

- [UAE Government: end of service benefits in the private sector](https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector)
- [Federal Decree-Law No. 33 of 2021: Article 51 (gratuity) and Article 67 (a month counts as 30 days)](https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78)
- [DIFC: Employment Law, DIFC Law No. 2 of 2019, Article 66 (DEWS contributions)](https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/laws--regulations/employment-law.pdf)
- [UAE Government: payment of wages and the WPS, Ministerial Resolution No. 340 of 2026](https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages)
- [EY: start date of the new WPS rules, 1 June 2026](https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026)
- [Federal Decree-Law No. 57 of 2023 on pensions and social security](https://uaelegislation.gov.ae/en/legislations/2254/download)
- [GPSSA: main features of Federal Law No. 57 of 2023](https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023)
- [UAE Government: pensions and social security for UAE citizens (ADPF)](https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens)
- [UAE Government: employing Emiratis in the private sector](https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector)
- [WAM (Emirates News Agency): MOHRE on the half-yearly targets and the 2026 contribution, 22 June 2026](https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector)
- [ADGM: federal Emiratisation laws do not apply in financial free zones (EAO FAQs)](https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26)
- [UAE Government: working hours and overtime in the private sector](https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours)
- [UAE Government: working hours, including the midday break (Ministerial Resolution No. 44 of 2022)](https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours)
- [Khaleej Times: MOHRE on midday break fines, 6 July 2026](https://www.khaleejtimes.com/uae/midday-break-violators-dh50000-fine-suspension-legal-action)