UAE: DEWS / End-of-Service Schemes & Emiratisation Q2 2026 Mid-Year Check

MoHRE Emiratisation requires private sector employers (50+ employees) to achieve a 2% Emirati increase in skilled roles annually. Q2 mid-year compliance check applies – non-compliance penalty AED 96,000 per missing Emirati per year. ILOE, GPSSA, and WPS remain operational through the window.

Effective Date

• Standing – Q2 2026

Published

• MoHRE / Cabinet Resolution

Key Points

• Emiratisation: 2% incremental Emirati hires in skilled roles per year (50+ employee employers).
• Non-compliance penalty: AED 96,000 per missing Emirati per year.
• ILOE insurance: AED 5/month (≤ AED 16,000 basic) or AED 10/month (>).
• GPSSA (Emiratis): 17.5% total – 5% employee + 12.5% employer.
• DIFC-DEWS contributions: 5.83% (<5y service) / 8.33% (≥5y service).

Payroll action

• Run Q2 2026 Emiratisation report on MoHRE portal – confirm 2% incremental skilled-role hires achieved YTD.
• Verify all employees are subscribed to ILOE – registration via official portal; employer must remind employees and may bear cost contractually.
• If DIFC-employed: confirm DEWS qualifying scheme contributions (5.83% under 5y service / 8.33% over 5y) are remitted monthly.
• Verify GPSSA contributions for Emirati nationals: 5% employee + 12.5% employer.

MoHRE