{
  "name": "UAE payroll rates",
  "slug": "uae-payroll-rates",
  "version": "2026",
  "checked": "31 October 2026",
  "licence": "CC BY 4.0",
  "licenceUrl": "https://creativecommons.org/licenses/by/4.0/",
  "page": "https://peoplo.ai/ae/en/data/",
  "citation": "Peoplo.ai, UAE payroll rates (2026), checked 31 October 2026. https://peoplo.ai/ae/en/data/",
  "rows": [
    {
      "applies_to": "Mainland and free zones under the federal labour law",
      "applies_from": "",
      "notes": "",
      "source": "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 https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78",
      "category": "gratuity",
      "item": "Minimum continuous service",
      "value": 1,
      "unit": "year"
    },
    {
      "applies_to": "Mainland and free zones under the federal labour law",
      "applies_from": "",
      "notes": "",
      "source": "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 https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78",
      "category": "gratuity",
      "item": "Gratuity for each of the first five years",
      "value": 21,
      "unit": "days' basic salary per year"
    },
    {
      "applies_to": "Mainland and free zones under the federal labour law",
      "applies_from": "",
      "notes": "",
      "source": "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 https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78",
      "category": "gratuity",
      "item": "Gratuity for each year after five",
      "value": 30,
      "unit": "days' basic salary per year"
    },
    {
      "applies_to": "Mainland and free zones under the federal labour law",
      "applies_from": "",
      "notes": "",
      "source": "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 https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78",
      "category": "gratuity",
      "item": "Maximum gratuity",
      "value": 2,
      "unit": "years' wage"
    },
    {
      "applies_to": "Mainland and free zones under the federal labour law",
      "applies_from": "",
      "notes": "The law counts a month as 30 days (Article 67); some employers use monthly basic × 12 ÷ 365.",
      "source": "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 https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78",
      "category": "gratuity",
      "item": "Daily basic wage",
      "value": "monthly basic ÷ 30",
      "unit": "formula"
    },
    {
      "applies_to": "Mainland and free zones under the federal labour law",
      "applies_from": "",
      "notes": "",
      "source": "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 https://assets.u.ae/api/public/content/eb65a60bbff949fa912eddd566613014?v=7174ed78",
      "category": "gratuity",
      "item": "Paid within",
      "value": 14,
      "unit": "days of the contract ending"
    },
    {
      "applies_to": "DIFC",
      "applies_from": "",
      "notes": "Replaces gratuity in the DIFC.",
      "source": "https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/laws--regulations/employment-law.pdf",
      "category": "dews",
      "item": "Employer contribution, under five years of service",
      "value": 5.83,
      "unit": "% of monthly basic salary"
    },
    {
      "applies_to": "DIFC",
      "applies_from": "",
      "notes": "",
      "source": "https://assets.difc.com/v1/media/edge/images/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/laws--regulations/employment-law.pdf",
      "category": "dews",
      "item": "Employer contribution, five years of service or more",
      "value": 8.33,
      "unit": "% of monthly basic salary"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "Ministerial Resolution No. 340 of 2026.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Salary due date",
      "value": "the first day of the following month",
      "unit": "date"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "It was 80% before.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Share of wages due that must be paid on time",
      "value": 85,
      "unit": "% of total wages due"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "Alerts and warnings to the employer.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Enforcement step",
      "value": 2,
      "unit": "days after the due date"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "New work permits may be suspended.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Enforcement step",
      "value": 5,
      "unit": "days after the due date"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "Administrative fines; repeat breaches within six months move the company to the third category.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Enforcement step",
      "value": 11,
      "unit": "days after the due date"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "Labour disputes may be registered automatically, with wider permit suspension where 25 or more workers are affected.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Enforcement step",
      "value": 16,
      "unit": "days after the due date"
    },
    {
      "applies_to": "Mainland",
      "applies_from": "1 June 2026",
      "notes": "Referral to public prosecution, asset attachment and travel bans may follow.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages https://www.ey.com/en_gl/technical/tax-alerts/uae-introduces-enhanced-wage-protection-system-effective-1-june-2026",
      "category": "wps",
      "item": "Enforcement step",
      "value": 21,
      "unit": "days after the due date"
    },
    {
      "applies_to": "UAE nationals in the private sector, outside Abu Dhabi",
      "applies_from": "",
      "notes": "",
      "source": "https://uaelegislation.gov.ae/en/legislations/2254/download https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023",
      "category": "gpssa",
      "item": "Employee contribution",
      "value": 11,
      "unit": "% of insured salary"
    },
    {
      "applies_to": "UAE nationals in the private sector, outside Abu Dhabi",
      "applies_from": "",
      "notes": "",
      "source": "https://uaelegislation.gov.ae/en/legislations/2254/download https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023",
      "category": "gpssa",
      "item": "Employer contribution, insured salary below AED 20,000",
      "value": 12.5,
      "unit": "% of insured salary"
    },
    {
      "applies_to": "UAE nationals in the private sector, outside Abu Dhabi",
      "applies_from": "",
      "notes": "",
      "source": "https://uaelegislation.gov.ae/en/legislations/2254/download https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023",
      "category": "gpssa",
      "item": "Employer contribution, insured salary AED 20,000 or more",
      "value": 15,
      "unit": "% of insured salary"
    },
    {
      "applies_to": "UAE nationals in the private sector, outside Abu Dhabi",
      "applies_from": "",
      "notes": "None from AED 20,000.",
      "source": "https://uaelegislation.gov.ae/en/legislations/2254/download https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023",
      "category": "gpssa",
      "item": "Government contribution, insured salary below AED 20,000",
      "value": 2.5,
      "unit": "% of insured salary"
    },
    {
      "applies_to": "UAE nationals in the private sector, outside Abu Dhabi",
      "applies_from": "",
      "notes": "",
      "source": "https://uaelegislation.gov.ae/en/legislations/2254/download https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023",
      "category": "gpssa",
      "item": "Minimum insured salary",
      "value": 3000,
      "unit": "AED per month"
    },
    {
      "applies_to": "UAE nationals in the private sector, outside Abu Dhabi",
      "applies_from": "",
      "notes": "",
      "source": "https://uaelegislation.gov.ae/en/legislations/2254/download https://www.gpssa.gov.ae/pages/en/media-center/news/gpssa-reviews-most-prominent-features-federal-law-no-57-2023",
      "category": "gpssa",
      "item": "Maximum insured salary",
      "value": 70000,
      "unit": "AED per month"
    },
    {
      "applies_to": "UAE nationals working in Abu Dhabi, newly insured under the 2023 law",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens",
      "category": "adpf",
      "item": "Employee contribution",
      "value": 11,
      "unit": "% of salary"
    },
    {
      "applies_to": "UAE nationals working in Abu Dhabi, newly insured under the 2023 law",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens",
      "category": "adpf",
      "item": "Employer contribution",
      "value": 15,
      "unit": "% of salary"
    },
    {
      "applies_to": "UAE nationals working in Abu Dhabi, newly insured under the 2023 law",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens",
      "category": "adpf",
      "item": "Maximum salary for contributions",
      "value": 100000,
      "unit": "AED per month"
    },
    {
      "applies_to": "Mainland companies with 50 or more employees",
      "applies_from": "",
      "notes": "1% by each of 30 June and 31 December. Not in the DIFC or ADGM.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Growth in the Emirati share of skilled jobs",
      "value": 2,
      "unit": "% per year"
    },
    {
      "applies_to": "Mainland companies with 50 or more employees",
      "applies_from": "2022",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Contribution for each Emirati not hired",
      "value": 6000,
      "unit": "AED per month"
    },
    {
      "applies_to": "Mainland companies with 50 or more employees",
      "applies_from": "2023",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Contribution for each Emirati not hired",
      "value": 7000,
      "unit": "AED per month"
    },
    {
      "applies_to": "Mainland companies with 50 or more employees",
      "applies_from": "2024",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Contribution for each Emirati not hired",
      "value": 8000,
      "unit": "AED per month"
    },
    {
      "applies_to": "Mainland companies with 50 or more employees",
      "applies_from": "2025",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Contribution for each Emirati not hired",
      "value": 9000,
      "unit": "AED per month"
    },
    {
      "applies_to": "Mainland companies with 50 or more employees",
      "applies_from": "2026",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Contribution for each Emirati not hired",
      "value": 10000,
      "unit": "AED per month"
    },
    {
      "applies_to": "Mainland companies with 20 to 49 employees in 14 named sectors",
      "applies_from": "2025",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/emiratis-employment-in-private-sector https://www.wam.ae/en/article/c0uqocb-mohre-reaffirms-june-deadline-for-private-sector https://assets.adgm.com/download/assets/ADGM+EAO+-+FAQs+-+ER+2024+(Feb+2025).pdf/eed10768edbe11ef9eaee2d468ad6a26",
      "category": "emiratisation",
      "item": "Emiratis to employ, smaller companies",
      "value": 2,
      "unit": "Emiratis, at least"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "The law lets the hours differ for some sectors and jobs.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Normal working day",
      "value": 8,
      "unit": "hours"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Normal working week",
      "value": 48,
      "unit": "hours"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Overtime pay, at least",
      "value": 25,
      "unit": "% extra on the hourly wage"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "Does not apply to workers on shifts.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Overtime pay between 10 pm and 4 am",
      "value": 50,
      "unit": "% extra on the hourly wage"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "As a rule.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Maximum overtime",
      "value": 2,
      "unit": "hours a day"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "Or another day off instead.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Work on a rest day",
      "value": 50,
      "unit": "% extra on the wage"
    },
    {
      "applies_to": "Private sector, mainland",
      "applies_from": "",
      "notes": "For every employee, with no change to pay.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours",
      "category": "working_hours",
      "item": "Shorter day during Ramadan",
      "value": 2,
      "unit": "hours a day"
    },
    {
      "applies_to": "Outdoor work under the sun",
      "applies_from": "",
      "notes": "From 15 June to 15 September, with shaded rest areas and water on site.",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours https://www.khaleejtimes.com/uae/midday-break-violators-dh50000-fine-suspension-legal-action",
      "category": "midday_break",
      "item": "Break hours",
      "value": "12:30 pm to 3 pm",
      "unit": "time of day"
    },
    {
      "applies_to": "Outdoor work under the sun",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours https://www.khaleejtimes.com/uae/midday-break-violators-dh50000-fine-suspension-legal-action",
      "category": "midday_break",
      "item": "Fine per worker",
      "value": 5000,
      "unit": "AED"
    },
    {
      "applies_to": "Outdoor work under the sun",
      "applies_from": "",
      "notes": "",
      "source": "https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/working-hours https://www.khaleejtimes.com/uae/midday-break-violators-dh50000-fine-suspension-legal-action",
      "category": "midday_break",
      "item": "Maximum fine",
      "value": 50000,
      "unit": "AED"
    }
  ]
}