Commercial Regulation
United Arab Emirates Payroll
UAE payroll regulation covering GPSSA pension contributions for UAE and GCC nationals (Regime 1 and Regime 2 with employer subsidy, salary minimum and ceiling), End-of-Service Gratuity for expatriates (21 / 30 days per year of service, cap 24 months, monthly provision), monthly and hourly pay, allowances, overtime 1.5×, bonus, commission and leave encashment. Wage Protection System Salary Information File (WPS SIF). No personal income tax.
GPSSA Regime 1 + 2
End-of-Service Gratuity
WPS SIF
Monthly Payroll
33 Tests
v1.0-beta
Regulation Overview
AE.Payroll · 2026
Core regulation + 2 versioned data regulations (GPSSA · Gratuity)
26
Wage Types
3
Reports
5
Cases
33
Integration Tests
Payroll Calendar
Pay frequencyMonthly (CalendarMonth)
Payroll year1 January – 31 December
Calendar guardPayrun aborts on unsupported calendars
GPSSA Pension — UAE and GCC Nationals 2026
Regime 1 — employee · employer5% · 15%
Regime 2 (Federal Decree-Law 57/2023) — employee · employer11% · 15%
Employer rate up to AED 20,000 (government subsidy 2.5%)12.5%
Pensionable salary Regime 1 (minimum · ceiling)AED 1,000 · 50,000 / month
Pensionable salary Regime 2 (minimum · ceiling)AED 3,000 · 70,000 / month
ExpatriatesNo GPSSA — End-of-Service Gratuity
End-of-Service Gratuity — Federal Decree-Law 33/2021, Art. 51
Years 1–521 days basic salary per year
From year 630 days basic salary per year
Minimum service1 year
Cap24 months basic salary
Daily wageLast basic salary / 30
Monthly provisionEmployer cost accrual (expatriates)
Income Tax & Pay
Personal income taxNone — no withholding
Overtime1.5× base hourly rate (48 h week default)
Leave encashmentUnused annual leave on termination
Cases & Statutory Reporting
5 payroll input cases + 3 reports
Reports (3)
Payslip — earnings, GPSSA, net pay, employer costsPDFMonthly · Employee
Gratuity Statement — service years, tiers, cap checkXMLOn termination · Employee
WPS Salary Information File (SIF)XMLMonthly · Bank / MoHRE
Certification Requirements
Required Registrations & Filing
Customer responsibility — Payroll Engine provides calculation results, not filing
Ministry of Human Resources and Emiratisation (MoHRE)
Wage Protection System (WPS)Salary Information File submitted through a WPS agent (bank or exchange house), Ministerial Resolution 788/2009
General Pension and Social Security Authority (GPSSA)
Employer registrationRegistration and monthly contributions for UAE and GCC national employees
Payroll Engine produces the WPS SIF data and GPSSA contribution results. Submission through the WPS agent and to GPSSA is the sole responsibility of the deploying entity.
Regulation Stack
Deployment Layers
Standalone UAE or multi-country via Consolidation cluster
L1AE.PayrollCore payroll regulation
L1Data.GPSSA (2025–2026)Regime 1 and 2 rates · subsidy threshold · salary minimum and ceiling
L1Data.Gratuity (2025–2026)Days per year · tier limit · cap months
L2Provider.MyCompanyCompany allowances · sector rules
L3Regulation.ConsolidationWT 7000–7030 · cross-country reports