🇦🇪 Payroll in
United Arab Emirates
Everything employers need to run compliant payroll in United Arab Emirates — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in United Arab Emirates — Step by Step
Register for payroll
Before making any salary payment in United Arab Emirates, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
United Arab Emirates has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in United Arab Emirates must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to United Arab Emirates authorities on time. Late payment penalties can be significant.
Payslip Requirements — United Arab Emirates
Statutory payslip obligations for employers in United Arab Emirates.
Format
Electronic
Delivery
Same day as pay
Retention
5 years
Digital Valid
No
Required Payslip Items
- ✓Employee name and Emirates ID number
- ✓Employer name and trade licence number
- ✓Pay period
- ✓Basic salary
- ✓Housing allowance
- ✓Transport allowance
- ✓Other allowances (itemised)
- ✓Deductions (itemised — advances, loans, etc.)
- ✓GPSSA pension deduction (UAE nationals only — 5%)
- ✓Net salary
- ✓WPS transaction reference (Wages Protection System)
- ✓Bank account details
UAE payslips must be issued on pay day. Payment must be processed via the Wages Protection System (WPS) — the WPS transfer itself serves as the official pay record. Most employers provide electronic payslips. No specific mandatory payslip format prescribed by MOHRE beyond WPS compliance, but the listed items are best practice and required for employment visa and audit purposes. GPSSA deduction applies only to UAE and GCC national employees.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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