Federal · MOHRE

Employer Obligations

FDL 33/2021 · Art. 22 & 51

Monthly gratuity accrual, Emiratisation projection, GPSSA (UAE nationals) + WPS compliance checklist.

Employee inputs

Monthly basic wage

AED

Gratuity accrues on BASIC wage, not gross package. FDL 33/2021 · Art. 51(1).

Completed years of service

yrs

≥5 years shifts the accrual rate to 30 days/year. Art. 51(1)(b).

Is the employee a UAE national?

GPSSA pension applies to UAE nationals in the private sector under Federal Law 7/1999.

Emiratisation (Cabinet Resolution 18/2024)

Unfilled Emirati slots (annual target shortfall)

slots

Private-sector employers with ≥50 skilled workers must meet the NAFIS Emiratisation targets.

Monthly non-compliance fine per unfilled slot

AED / slot / mo

AED 96,000/yr = AED 8,000/mo per unfilled slot. Editable if MoHRE updates the tariff.