UAE Salary Calculator
See what an employee in the UAE takes home each month. Add basic salary, allowances and overtime to get net pay after pension and deductions, plus the employer's full monthly cost.
Income tax · None on salaries
Pension · Federal Decree-Law 57/2023
ILOE · Federal Decree-Law 13/2022
Gratuity & overtime · Federal Decree-Law 33/2021
Step 1
Your salary
Employment type
Pension fund
Registered with the pension fund
GPSSA: new members registered from 31 October 2023 pay 11%. Earlier members stay on 5% unless they opted in.
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2026 rules: no income tax on salaries. UAE nationals pay 11% into GPSSA or ADPF (5% if registered before the 2023 reform); expatriates pay no pension and earn end-of-service gratuity instead. Overtime uses basic salary ÷ 30 days ÷ 8 hours. Estimates only, not tax or legal advice.
Step 2
Results
Per month, in UAE dirhams
Take-home pay · per month
AED 0.00
—
Gross pay
AED 0
Deductions
AED 0
Employer cost
AED 0
Gratuity to date
AED 0
Leaving a job? Work out your end-of-service gratuity
Step 3
Breakdown
Every line behind the result
Monthly pay
What the employer pays
Excludes visa, medical insurance and recruitment costs, which employers usually cover too. See how each figure is worked out.
Payroll with ZingHR
Run UAE payroll without the spreadsheets
ZingHR works out pay, pension and gratuity for your whole team and files salaries through WPS on time.
GPSSA and ADPF contributions for UAE nationals, every pay run
Gratuity accrued monthly and paid out correctly on exit
WPS salary files, payslips and leave in one platform
How these numbers were worked out
Every figure above, worked out from your salary using 2026 rules.
UAE salaries and deductions, explained
There is no personal income tax on salaries in the UAE, so for most expatriates take-home pay equals gross pay. Everyone pays a small Involuntary Loss of Employment (ILOE) insurance premium, usually straight to the scheme rather than through payroll. UAE nationals also pay into a state pension fund, GPSSA in most emirates or ADPF in Abu Dhabi: 11% of salary for members registered after the 2023 reform, or 5% for earlier members.
Expatriates don't pay into a pension. Instead, they earn an end-of-service gratuity worked out from their last basic salary and years of service. Because gratuity and overtime use basic salary only, the split between basic pay and allowances matters as much as the total package.
Typical salary components
Component
Counts for gratuity and overtime
Counts for pension (nationals)
Basic salary
Yes
Yes
Housing allowance
No
Yes
Transport and other fixed allowances
No
Yes
Overtime and one-off bonuses
No
No
Pension contributions for UAE nationals
Fund
Employee
Employer
Government
GPSSA · from Oct 2023 · salary under AED 20,000
11%
12.5%
2.5%
GPSSA · from Oct 2023 · AED 20,000 and above
11%
15%
—
ADPF · from Dec 2023
11%
15%
—
GPSSA · registered before Oct 2023
5%
12.5%
2.5%
ADPF · registered before Dec 2023
5%
15%
—
Members registered from 31 October 2023 (GPSSA) or 1 December 2023 (ADPF) pay the new rates; earlier members stay on 5% unless they opted in. Contribution salary is basic plus fixed allowances, capped each month at AED 70,000 (GPSSA, new), AED 50,000 (GPSSA, earlier), AED 100,000 (ADPF, new) or AED 150,000 (ADPF, earlier).
Unemployment insurance (ILOE)
Basic salary
Monthly premium
Yearly premium
AED 16,000 or less (category A)
AED 5
AED 60
Over AED 16,000 (category B)
AED 10
AED 120
Premiums exclude 5% VAT and can be paid monthly, quarterly, every six months or yearly. Investors, domestic workers, temporary contract workers, under-18s and retirees on a pension who take a new job are exempt.
End-of-service gratuity for expatriates
Service
Gratuity
Less than 1 year
None
First 5 years
21 days of basic salary per year
Each year after 5
30 days of basic salary per year
Maximum
Two years' wages in total
Part years count pro rata, and unpaid leave days don’t count as service. Use the UAE gratuity calculator for the exact amount due on exit.
Overtime rates
When
Pay per hour
Regular overtime
Basic hourly wage + 25%
Between 10pm and 4am
Basic hourly wage + 50%
Rest day or public holiday
A day off in lieu, or basic hourly wage + 50%
Frequently asked questions
Is there income tax on salaries in the UAE?
+
No. The UAE doesn't tax employment income, so salaries aren't reduced by income tax. Corporate tax applies to businesses, not to employees' pay.
Do expatriates pay into a pension in the UAE?
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No. Expatriates aren't part of GPSSA or ADPF. Instead, they're entitled to an end-of-service gratuity when they leave, based on their last basic salary and years of service. Some employers in DIFC and other free zones pay into a savings plan instead of gratuity.
How much do UAE nationals contribute to their pension?
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It depends on when they registered. Members registered after the 2023 reform (from 31 October 2023 with GPSSA, 1 December 2023 with ADPF) pay 11% of their contribution salary, which is basic salary plus fixed allowances. Earlier members pay 5% unless they opted into the new rates. With GPSSA, the employer pays 12.5% and the government 2.5% when salary is under AED 20,000; above that, new members’ employers pay 15%. With ADPF in Abu Dhabi, the employer pays 15%.
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