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United Arab Emirates × Employment, Payroll & Mobility
Hiring, paying and moving people across borders. In the United Arab Emirates, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Dubai · Wednesday 4 November
00:53
Local time
What the rules say in the United Arab Emirates
From the United Arab Emirates market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.
Full guide · Source-checked research100% of statements checked against a source133 checked against an official source9 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
An individual is subject to corporate tax only if they conduct a business or business activity in the UAE, directly or through a partnership or sole proprietorship.
Federal. Employment income alone does not bring an individual within corporate tax; details are set by Cabinet decision.Federal Tax Authority · checked 2026-10-18Private-sector employment on the mainland is governed by Federal Decree-Law No. 33 of 2021 Regulating Labour Relations, in force since 2 February 2022.
Mainland and most non-financial free zones. The DIFC and ADGM have their own employment laws. The record lists three amendments.UAE Legislation Platform · checked 2026-10-18Employment contracts must be concluded for a definite period, renewable by agreement.
Mainland employers under Federal Decree-Law No. 33 of 2021.UAE Legislation Platform · checked 2026-10-18A probation period may not exceed six months from the start of work.
Mainland employers under Federal Decree-Law No. 33 of 2021. Notice rules apply to termination during probation.UAE Legislation Platform · checked 2026-10-18Maximum normal working hours are 8 hours a day or 48 hours a week.
Mainland private sector. Overtime is paid at a premium.UAE Legislation Platform · checked 2026-10-18Workers are entitled to 30 days' annual leave for each year of service, and two days a month where service is more than six months but less than one year.
Mainland private sector.UAE Legislation Platform · checked 2026-10-18The notice period for terminating an employment contract must be at least 30 days and no more than 90 days.
Mainland private sector.UAE Legislation Platform · checked 2026-10-18A foreign worker's end-of-service gratuity is 21 days' wage for each of the first five years of service and 30 days' wage for each further year, capped at two years' wage in total.
Mainland private sector. The two-year cap is stated for foreign workers. The wage basis for the calculation and the treatment of UAE nationals were not reviewed here.UAE Legislation Platform · checked 2026-10-18Read the full guide: Employment, payroll and mobility
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WONE Global Partners in the United Arab Emirates
No named lead for Employment, Payroll & Mobility yet — these WONE Global professionals already work in the United Arab Emirates and can bring the right local colleague in.
Dubai · United Arab EmiratesWONE Global Partner · United Arab Emirates
Dr Hajra Nazir is qualified Professional Doctorate (PD) in Business Advisory & Compliance with prestigious organizations in the field of Corporate Advisory, Business Administration, Law, Commerce, Applied Economics etc.…
Dubai · United Arab EmiratesWONE Global Partner · United Arab Emirates
Armed with two decades of rich experience spanning across diverse industries and verticals, I have garnered the trust and admiration of many valued relationships. Audit & Assurance, Consulting, Risk Advisory and Tax pra…
Dubai · United Arab EmiratesWONE Global Partner · United Arab Emirates
Qualified accounts professional with progressive years of experience in the field of accounting, finalization, budgeting, forecasting, business analysis, cash flow management, together good knowledge of auditing and fin…
Dubai · United Arab EmiratesWONE Global Partner · United Arab Emirates
Comprehensive experience in directing and controlling activities including strategic planning, feasibility studies restructuring and turnaround of Business activities, evaluating Business proposals, etc Experience in se…
Also in the United Arab Emirates
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