Monthly changes
Before each run we collect changes to salaries, deductions and additions, such as joiners, leavers, overtime, bonuses and unpaid leave.
Record · Payroll & WPS
Payroll paid through WPS, with gratuity in the books.
ebs Chartered Accountants runs the monthly payroll cycle: we confirm the month's changes, prepare and process payroll, pay salaries through WPS and issue payslips. Gratuity is accrued every month, so the end-of-service liability is already on the balance sheet when someone leaves.
- Gratuity, years 1 to 5
- 21 days
- of basic wage for each year of service
- Gratuity, after year 5
- 30 days
- of basic wage a year; capped at 2 years' wage
- Final dues paid within
- 14 days
- of the contract ending, gratuity included
- Income tax on salaries
- None
- wages are outside UAE corporate tax
Record
Who this is for
- Payroll across several entities and sites runs on spreadsheets maintained by one or two people.
- The WPS salary file goes to the bank without a check against contracts, joiners and leavers.
- Overtime, bonuses, deductions and unpaid leave are calculated by hand every month.
- Gratuity is not accrued monthly, so the year-end end-of-service provision is a one-off estimate.
- A leaver's final settlement has to be right and paid within 14 days of the contract ending.
- You are moving payroll to Zoho Payroll and want it configured properly from the first run.
What we do
The work, end to end.
Payroll processing
We prepare and process payroll from the data you provide, with every deduction and addition applied and the totals checked against the previous month.
WPS salary payments
We prepare the salary file for the Wage Protection System (WPS), the MOHRE system for paying private-sector wages, process the payments and send you a copy of the month's transfers.
Payslips
Every employee receives a payslip each month, available online if you prefer.
Gratuity and end of service
We accrue gratuity every month, so the balance sheet shows what is owed, and calculate final settlements for leavers from their last basic wage, length of service and any unpaid absence.
Payroll in your books
Salaries, deductions, gratuity accruals and pension contributions for UAE nationals are posted to the accounts, with payroll reports that reconcile to the bank.
Zoho Payroll setup
We help you choose a Zoho Payroll plan to fit your headcount, staff structure and payroll complexity, then set it up, including WPS salary files, gratuity and the employee self-service app.
How it works
How the engagement runs.
- 1
To start
Free first consultation
We look at headcount by entity, the pay structure and how payroll and WPS run today.
- 2
At the start
Setup
We collect contracts, salary details and leave balances, and set up payroll in Zoho Payroll or your current system.
- 3
Every month
Monthly changes
Before each run, HR confirms joiners, leavers, overtime, bonuses, deductions and unpaid leave.
- 4
Every month
Process and pay
We prepare payroll for your approval, then salaries are paid through WPS and you receive a copy of the transfers.
- 5
Every month
Payslips and posting
Payslips go to employees, and salaries, deductions and the gratuity accrual are posted to the books.
- 6
When needed
Leavers
When someone leaves, we calculate the final settlement, gratuity included. It must be paid within 14 days of the contract ending.
What you get
Deliverables
- Monthly payroll prepared from your approved changes
- Salaries paid through WPS, with a copy of the month's transfers
- A payslip for every employee, every month
- A monthly gratuity accrual and an end-of-service liability schedule
- Final settlements for leavers, gratuity included
- Payroll posted to the books and reconciled to the bank
- Zoho Payroll set up for your business, if you choose it
Know the law
The rules in brief
- 1
Wages must be paid on their due dates under the rules MOHRE approves, and in AED unless the contract agrees another currency.
Federal Decree-Law No. 33 of 2021, Art. 22
- 2
A full-time foreign employee with at least one year's continuous service earns gratuity of 21 days' basic wage for each of the first 5 years, and 30 days' basic wage for each year after that.
Federal Decree-Law No. 33 of 2021, Art. 51
- 3
Gratuity is based on the last basic wage, counts part years pro rata once a year is completed, excludes unpaid absence and is capped at 2 years' wage.
Federal Decree-Law No. 33 of 2021, Art. 51
- 4
UAE nationals receive end-of-service benefits under the pensions legislation, not the gratuity formula.
Federal Decree-Law No. 33 of 2021, Art. 51
- 5
All end-of-contract dues, including gratuity, must be paid within 14 days of the contract ending.
Federal Decree-Law No. 33 of 2021, Art. 53
- 6
Wage and salary records are part of the accounting records a business must keep for tax purposes.
Cabinet Decision No. 74 of 2023, Art. 2
- 7
MOHRE raised the minimum wage for UAE nationals in the private sector to AED 6,000 a month from 1 January 2026.
MOHRE announcement, 31 December 2025
The monthly cycle from start to finish: we collect changes to salaries, deductions and additions, prepare and process payroll, pay salaries through WPS, issue payslips and share a copy of the month's transfers. We also accrue gratuity, calculate final settlements for leavers and post payroll to the books.
No. There is no personal income tax on salaries in the UAE, and wages are outside corporate tax whatever the amount. What payroll has to get right instead is WPS, deductions, gratuity and, for UAE nationals, pension contributions.
For a full-time foreign employee with at least one year's continuous service, gratuity is 21 days' basic wage for each of the first 5 years and 30 days' basic wage for each year after that, using the last basic wage. Part years count pro rata, unpaid absence is excluded and the total is capped at 2 years' wage. Our gratuity calculator at /tools/gratuity-calculator/ gives an estimate, and we work out the exact figure from the employee's records.
No. It is based on the last basic wage, not on total pay including allowances. That is why the split between basic salary and allowances in employment contracts matters so much for the end-of-service cost.
Within 14 days of the contract ending, including gratuity and all other end-of-contract dues. We calculate the settlement from the employee's last basic wage, length of service and unpaid absence, so you can approve it and pay it on time.
Not under the Labour Law formula. UAE nationals receive end-of-service benefits under the pensions legislation instead, so their payroll carries pension contributions rather than a gratuity accrual. MOHRE also raised the minimum wage for UAE nationals in the private sector to AED 6,000 a month from 1 January 2026.
Yes. We help you choose a Zoho Payroll plan based on headcount, staff structure, industry and payroll complexity, then set it up and train your team. It handles WPS salary files, gratuity on exit and payslips through an employee app.
Payroll management is included in our Enterprise package and can also be arranged on its own. You can compare our fixed monthly packages at /pricing/.
Often needed together
Talk to us
Take payroll out of one person's spreadsheet
Tell us how many people you pay, across which entities, how payroll and WPS run today and when the gratuity balance was last checked. We will show you what a monthly payroll with us looks like. The first consultation is free.
- Zoho Advanced Partner
- FTA Registered Tax Agency, so VAT and corporate tax are filed for you
- Accountants with Big Four audit-firm experience
- Mon to Fri, 9:00 am to 6:00 pm (GST)
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