Wage protection (WPS) in United Arab Emirates
Employers in United Arab Emirates pay salaries through WPS (MOHRE), reporting each payroll run in the WPS file format. Here is how the system works and what AhlanHamad produces for it.
- System
- WPS (MOHRE)
- Wage file
- WPS (WPS_SIF)
- Bank formats
- ADCB, Emirates NBD, FAB, Mashreq
- Statutory deductions handled
- GPSSA (nationals only)
How the wage file is produced
AhlanHamad builds the WPS file from each approved payroll run for WPS (MOHRE) — you review it, check the layout with your bank on your first upload, and submit it through your bank or portal as usual. The file reconciles to the payroll run.
United Arab Emirates payroll-compliance calendar
Recurring statutory filings and windows employers in United Arab Emirates plan payroll around (from the AhlanHamad compliance engine):
- January — WPS Compliance Review (MOHRE)
- March — GPSSA Annual Report (GPSSA)
- June — Emiratization Mid-Year Audit (MOHRE)
- September — Trade License Renewal Window (DED)
- December — Emiratization Annual Report (MOHRE)
Salaries are due on the 1st, and the grace period is gone
MOHRE Ministerial Resolution No. 340 of 2026, in force from 1 June 2026, replaces Resolution No. 598 of 2022 and changes when a wage counts as paid on time. If your payroll still runs on the cycle written into your contracts, it is now measured against a fixed calendar date instead.
- One due date for everyone: wages for a month must reach employees on the 1st of the following Gregorian month, whatever cycle the employment contract sets.
- No grace period. The 15-day window that used to pass before a payment counted as delayed is gone — payment after the 1st is late immediately.
- The compliance threshold rises from 80% to 85% of total wages transferred through the system.
- Enforcement is automated, with penalties that escalate, rather than applied case by case.
What AhlanHamad does here: the wage file is generated the moment a payroll run is approved, so a run can be prepared and checked days before the 1st rather than on it — the point of the change is that there is no longer any room after the date. Transferring the wages and filing through your bank stays with you.
Requirements change. Confirm the current position with MOHRE before you rely on it — this page is a summary, not legal advice.
The rules on this page are stated under UAE Ministerial Resolution No. 340 of 2026 (in force 1 June 2026), which repealed Resolution No. 598 of 2022.
These are the statutory baselines, stated for general information — not legal advice. Entitlements can vary with tenure, sector, and contract; verify your specific case.
Frequently asked questions
What is the wage protection system in United Arab Emirates?
Salaries in United Arab Emirates are paid and monitored through WPS (MOHRE); each payroll run is reported in the WPS file format.
What file format does WPS use in United Arab Emirates?
The wage file is the WPS (WPS_SIF) format. Banks that handle salary transfers include ADCB, Emirates NBD, FAB, Mashreq; a bank can ask for its own layout, so check the file with yours on the first upload.
When is the WPS deadline in United Arab Emirates?
Wages for a month are due on the 1st of the following Gregorian month, whatever cycle the contract sets, and there is no grace period: under Ministerial Resolution 340/2026 a payment after the 1st is late immediately. AhlanHamad generates the file the moment a run is approved, so the run can be ready days before the date.
Does AhlanHamad submit the file to the government for me?
AhlanHamad generates the WPS file from your payroll run, ready for your bank or portal — you stay in control of the actual submission.
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Watch it work
Short, narrated screen recordings of the product doing exactly this.
42sWhat WPS is, and why a Gulf state mandates it
2:23 minGenerating the WPS file — two countries, two formats