The Wages Protection System (WPS) is mandatory for private-sector employers. Salaries must be paid through a WPS-approved agent within 15 days of due date — or MoHRE will freeze new work permits.
Building a UAE salary structure
- Basic salary (used for gratuity)
- Housing allowance
- Transport allowance
- Other allowances
- Total = Gross salary
WPS process
- Register with MoHRE + a WPS agent (bank/exchange)
- Generate the SIF file monthly
- Upload to your WPS agent
- Salaries credited to employees within 15 days
Deductions & contributions
- No personal income tax
- UAE/GCC nationals: GPSSA (5% employee + 12.5% employer)
- Expat pension (DEWS) optional at DIFC
- End-of-service gratuity accrued for expats
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Frequently asked questions
Quick answers to common UAE compliance questions.
This article is for general guidance only and reflects FTA rules as of July 2026. Always confirm your specific position with a qualified UAE tax advisor.