UAE VAT & Corporate Tax Hub

UAE WPS Payroll & Article 51 End-of-Service Gratuity Calculation Guide

By LedgerMapz Tax & Accounting Engineering Team • Reviewed against official CBIC / FTA / IRS rules • Back to Knowledge Hub

Under Article 51 of UAE Federal Decree-Law No. 33 of 2021, expatriate employees completing at least 1 year of continuous service are entitled to End-of-Service Gratuity calculated on Basic Salary: 21 calendar days per year for the first 5 years of service, and 30 calendar days per year for each subsequent year (capped at 2 years’ total remuneration). LedgerMapz Payroll computes exact gratuity accruals and exports WPS SIF files.

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