Employment taxes

• Personal income tax: 0% on employment income in the UAE.
• Employee payroll deductions:
  - For most expats, there’s no standard social-security payroll deduction like in many EU countries.
  - Unemployment insurance (ILOE) is a small monthly premium (often AED 5 or AED 10 + VAT, depending on basic salary band).

Leave policy

• Annual leave: 30 days fully paid after 1 year; 2 days/month once you pass 6 months (until 1 year).
• Public holidays: UAE celebrates 15 national public holidays.
• Sick leave: Up to 90 days/year after probation: 15 days full pay, 30 days half pay, 45 days unpaid. The paid sick leave is covered by the employer.
• Maternity leave: 60 days total: 45 days full pay and 15 days half pay, all covered by the employer.
• Paternity leave: No paternity leave covered by law.
• Parental leave: 5 working days for private-sector employees, usable from birth up to 6 months. After this, they are entitled to 45 days of unpaid leave.

Employment termination

• Legal grounds: The law spells out circumstances for termination with cause such as serious misconduct by the employee or performance issue; or without cause such as role redundancy / restructuring, business closure, financial reasons, etc.
• Notice period: The minimum notice period is generally 30 days. However, this period can be longer if specified in the employment contract, but it cannot be less than 30 days.
• Severance pay is 21 working days of salary for each of the first five years of services and an additional 30 working days per year of service over five years up to a maximum of 2 years based compensation.

Hiring and contracts

• Contract types: Indefinite or fixed-term
• Contracts must be in English and can be bilingual.
• A contract must include: Role title, duties, work location, start date, term, salary breakdown (basic + allowances), working hours, leave, notice period, probation terms, and any bonuses/commission rules.
• Probation period: Up to 6 months.

Payroll and salary payments

• Pay frequency: Most commonly monthly, though some companies may opt for bi-monthly payments.
• Currency: Usually AED (dirhams).
• Minimum wage: No national minimum salary is set in the UAE Labour Law.

Benefits

Mandatory

• Annual paid leave
• Sick leave/ Maternity/Parental leave
• Unemployment insurance
• Severance pay

Optional

• Housing allowance or company housing
• Transport allowance
• Annual flight ticket home
• Schooling allowance (if relocating with kids)
• Performance bonus, private pension/savings scheme, gym membership

Monthly living cost (Abu Dhabi Edition)

• Rent, 1BR city centre: around AED 5,800/month (EUR 1,340/ USD 1,580). Market averages vary a lot by area/building.
• Rent, 1BR outside centre: around AED 4,250/month (EUR 982/USD 1,157).
• Monthly costs (single person, excluding rent): roughly AED 3,400 (EUR 785/ USD 925).
• Monthly public transport: AED 80/month (EUR 18.60/ USD 21.78)

How to get a local ID number

The ID you’ll use for almost everything is the Emirates ID. Once you have a residence pathway (employment or remote-work residence), you can apply and then use it for banking, renting, SIM cards, and healthcare admin.

Social security registration

Expats have no local social security plan. For the UAE/GCC nationals the employers handle registration through the official pension/social security authority.

Banking

• To open a bank account in the UAE you’ll usually need passport, residence visa, Emirates ID (or at least the application/receipt), and a salary certificate/contract.
• Popular banks you’ll see everywhere: Emirates NBD, First Abu Dhabi Bank (FAB), ADCB, Mashreq, Dubai Islamic Bank.
• Open your account as soon as you can. It makes everything else easier (rent, utilities, phone plans, salary).

Housing and rental process

• Expect to pay deposit + agency fee, and to show proof of employment/salary.
• In Abu Dhabi, leases are typically registered through Tawtheeq - a regulatory system to create and maintain a register of tenancy contracts. (Dubai uses Ejari - Real Estate Regulatory Agency that requires all rental or lease contracts in Dubai to be recorded at this portal).
• Tenant rights exist, but they’re practical: always get everything in writing, keep your tenancy registration up to date, and don’t rely on verbal promises.

Healthcare system

• The UAE has a strong private healthcare scene and modern hospitals/clinics, especially in Abu Dhabi and Dubai.
• For expats employers typically provide private health insurance.

Driving and public transport

• Abu Dhabi is car-friendly. If you live a bit outside the core, driving makes life simpler.
• You can use taxis and ride-hailing a lot (most people do). Public buses exist and are fine for many routes, but it’s not a “metro city” like Dubai.
• If you’re visiting, you can usually drive with your home-country licence + an International Driving Permit (IDP) (and GCC visitors can drive using their GCC licence). If you’re becoming a resident, you’ll generally need a UAE driving licence. Some nationalities can exchange their existing licence, otherwise you’ll go through the local process (classes/tests).

Emergency and important contacts

• Police: 999
• Ambulance: 998
• Fire: 997

Work permit and visa requirements

• Foreign nationals need an employer sponsor who arranges the work permit and a work visa so you can legally live and work in the UAE.
• Employment Visa is the most common visa type for foreign workers employed by a UAE-based company. It requires sponsorship by the employer and is linked to a valid employment contract. The visa duration is typically tied to the employment contract, often two years, and is renewable.
• The employer applies for an entry permit (often called a work permit or e-visa) for the employee while they are outside the UAE. This permit allows the employee to enter the country for the purpose of employment.
• The employee enters the UAE using the issued entry permit. Both, the work permit and the employment visa must be obtained before entering the country.
• Once in the UAE, the process involves undergoing medical examinations, and securing the necessary approvals from relevant government authorities, primarily the Ministry of Human Resources and Emiratisation (MOHRE) and the Federal Authority for Identity, Citizenship, Customs & Port Security (ICP).

Business culture and work norms

• Fast pace, high standards. Things move quickly, and people expect you to be responsive.
• International teams. Your coworkers can be from 10-30 countries in the same office, so communication tends to be direct and practical.
• Relationships matter. Trust and reputation travel fast.