UAE WPS Payroll: The Complete Employer's Guide
How the UAE Wage Protection System works: who must use it, the salary file, when a salary counts as late, what MOHRE does next, and a month-end checklist.
United Arab Emirates
Payroll, HR and VAT for companies in the UAE
Run the month from leave to the WPS salary file, pay end of service correctly and file VAT by emirate, in Arabic and English.
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- WPS salary file
- GPSSA for UAE nationals
- End-of-service gratuity
- VAT201 by emirate
What the rules ask, and what Tarleaks does
Each rule names its official source and what Tarleaks does about it today. Where the product covers only part of a rule, the gap is written next to it.
- Built in Works today in the app.
- Built in, switch on Works today once an administrator switches it on.
- Partly Covers part of the rule. The gap is written beside it.
- Built in, ask us Built in. Ask us how to set it up for your company.
| Rule | What you must do | What Tarleaks does | Status |
|---|---|---|---|
| Wage Protection System (WPS) salary file | Pay wages through WPS. A salary not paid within 15 days of its due date counts as late.Source: MOHRE Ministerial Resolution 598 of 2022 | Writes the Salary Information File (SIF) from the approved run, checks the establishment id, agent code, IBANs and IDs first, and reminds the team before the deadline.Payroll and WPS | Built in |
| Pension for UAE nationals (General Pension and Social Security Authority, GPSSA) | Register Emirati employees in the pension and social security systems within one month of their work permit.Source: MOHRE | Charges GPSSA contributions to UAE nationals at the rates for their hire date, accrues end of service for expatriates instead, and reports what is owed with a CSV export.Payroll and WPS | Built in |
| End-of-service gratuity | Pay 21 days of basic wage for each of the first five years and 30 days for each year after, up to two years' wage.Source: Federal Decree-Law 33 of 2021, Article 51 | Quotes the gratuity for any contract and leaving date, builds the full settlement with leave and loans, and shows the accrued liability for the whole workforce.Payroll and WPS | Built in |
| Emiratisation targets | Companies with 50 or more employees must grow the share of Emiratis in skilled jobs by 2% a year.Source: MOHRE | Shows the live share of Emiratis among active staff and records who is registered on Nafis.It compares that share with a fixed 2% reference. It does not measure growth in skilled jobs or the half-year milestones.HR | Partly |
| Residence visas, Emirates IDs and work permits | Keep each employee's papers current and renew them before they expire. The rules are on the ministry's site.Source: MOHRE | Keeps every visa, Emirates ID, work permit and labour card in one register, alerts HR and the manager before visas and permits expire, and checks the Emirates ID on save.HR | Built in |
| Overtime and Ramadan hours | Pay overtime at the premiums the labour law sets. The rules are on the ministry's site.Source: MOHRE | Installs UAE starter overtime rates you can edit, shortens the working day in Ramadan, and pays approved overtime hours in the run.Payroll prices overtime with its own weekday rate. The night, rest-day and holiday rates set in Attendance are not applied to pay yet.Attendance | Partly |
| VAT return to the Federal Tax Authority (FTA) | File each period's VAT return with the FTA. The rules are on the authority's site.Source: Federal Tax Authority | Builds the VAT201 return in the FTA's boxes from posted entries, splits standard-rated sales by emirate, and opens the entries behind every box.Accounting | Built in |
| Corporate tax | File a corporate tax return with the FTA. The rules are on the authority's site.Source: Federal Tax Authority | Works the tax out from the posted profit and loss, with the 0% band, the 9% rate and small-business relief shown rather than silently zero.Accounting | Built in |
| E-invoicing through an accredited provider | With revenue of AED 50 million or more, appoint an Accredited Service Provider by 30 October 2026 and go live by 1 January 2027.Source: Ministry of Finance, Ministerial Resolution 66 of 2026 | Builds business invoices in the PINT-AE format, tracks the 14-day clock and guides the provider connection.Ask us how to set it up for your company.Accounting | Built in, switch on |
Rules checked against official sources on 8 October 2026. A named reviewer has not signed these pages yet, so confirm your own case with your adviser.
Start with these apps
Most UAE companies start with these four. Each joins the same people and ledger.
Payroll & WPS
Runs the month and writes the WPS salary file, with GPSSA and end of service built in.
HR Management
One record per person, with visas, Emirates IDs, work permits and Emiratisation tracking.
Time & Attendance
Leave, timesheets, overtime starter rates and the shorter Ramadan day.
Accounting & E-Invoicing
The VAT201 return by emirate, corporate tax and one ledger for payroll and sales.
Local facts
What the UAE pack and settings set up for you.
- Currency
- UAE dirham (AED), from the UAE pack.
- Taxes in the pack
- VAT at 5% and corporate tax at 9%, with the VAT201 box layout.
- Wage file
- MOHRE WPS Salary Information File (SIF).
- Week and holidays
- Weekly rest days and public holidays are settings (Friday and Saturday unless you change them).
- Ramadan
- Set the Ramadan dates and a shorter day (six hours by default).
- Language
- Arabic and English screens, right to left in Arabic.
A typical month
Four steps, each a real flow in the product.
Leave and hours are approved
Managers approve leave and timesheets. Approved leave reaches payroll as typed days, and unpaid leave reduces pay.
One person prepares the run, another approves it
The run is computed and its flags explained, then a second person approves it, which locks the payslips.
The WPS file goes to your bank
The SIF file is checked and generated, you submit it through your bank or exchange house, and its status is recorded.
Payroll reaches the ledger
The run posts one balanced entry to the ledger, ready for the month-end close.
Guides
Plain-language guides from our blog, with their official sources, and step-by-step guides for each role.
UAE Gratuity Calculation: Formula and Worked Examples
How UAE end-of-service gratuity is worked out under Federal Decree-Law 33 of 2021: the 21 and 30 day rule, the two-year cap, worked examples and the deadline.
Emiratisation Targets 2026: Who Is Covered and By When
Emiratisation targets for UAE private companies in 2026: who is covered, the 2% yearly rise, the deadlines, the contributions, and how to track your position.
Step-by-step role guides
Questions
Does Tarleaks create the WPS SIF file?
Yes. Payroll writes the Salary Information File from the approved run after checking the establishment id, agent code, IBANs and IDs. You submit it through your bank or exchange house and record its status in Tarleaks.
How is the end-of-service gratuity calculated?
From basic pay only: 21 days a year for the first five years and 30 days a year after that, up to 24 months of basic pay. The settlement adds unused leave, notice and any open loan.
Does it track Emiratisation?
It shows the live share of Emiratis among active staff against a fixed 2% reference and records Nafis registration. It does not measure growth in skilled jobs, which is how MOHRE sets the target, so check your position in MOHRE's systems too.
How does Tarleaks handle UAE e-invoicing?
Invoices are built in the PINT-AE format, per branch, with the 14-day clock and a received-invoice inbox. Ask us how to set it up for your company.
Does the VAT return follow the FTA layout?
Yes. The VAT201 return is built in the FTA's boxes from posted entries, with standard-rated sales split by emirate. You file it on the FTA portal and record the reference.
Can we run a UAE branch and a Saudi branch together?
Yes. Each branch follows its own country pack, so both can be paid in the same run and each sees its own VAT return layout.
Not covered yet
- Emiratisation growth in skilled jobs and the half-year milestones.
- Night, rest-day and holiday overtime rates in the pay run.
- Filing the VAT return straight to the FTA without a tax-portal gateway you connect.
- A direct connection to banks and exchange houses: you submit the WPS file yourself.
See your own UAE payroll in Tarleaks
Tell us how you pay people and file VAT today, and we will show you the same month in Tarleaks.
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