UAE Employee Benefits 2026: Mandatory vs Optional Employer Guide | Paci
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Payroll & HR · 2026 Guide

UAE employee benefits 2026: what employers must and should provide.

UAE Labour Law mandates certain benefits — health insurance in Dubai and Abu Dhabi, return flight ticket, and annual leave. Beyond that, market-standard benefits vary by sector. Here is the full picture.

GA
Head of Payroll & People Operations · Paci Finance
Updated 9 min read Verified to 2026 sources
UAE employer and HR team designing employee benefits package including health insurance
UAE mandatory benefits include health insurance (in Dubai and Abu Dhabi), annual leave, and gratuity. Additional benefits are employer-discretion
Quick answer

Mandatory UAE employee benefits: health insurance (Dubai and Abu Dhabi mandated; other emirates encouraged), 30 days annual leave, gratuity, 14 public holidays, and 60-day maternity leave. Annual return flight to home country is a statutory entitlement under UAE Labour Law. Housing and transport allowances are employer-discretion but market-standard.

Mandatory
Health insurance in Dubai and Abu Dhabi
1×/year
Return flight to home country (statutory right)
30 days
Annual leave after 1 year
60 days
Maternity leave (45 full + 15 half)

Mandatory benefits under UAE Labour Law

  • Health insurance — Mandatory in Dubai (under DHA/HAAD regulations) for all employees. Mandatory in Abu Dhabi (under HAAD). Other emirates do not have a federal mandate, but most employer contracts include it as standard. Minimum Dubai plan: basic plan covering inpatient, outpatient, and emergency care.
  • Annual leave — 30 calendar days/year after 1 year of service; 2 days/month in year 1.
  • End-of-service gratuity — 21 days basic per year for years 1–5; 30 days/year from year 6. Paid on termination or resignation after 1 year.
  • Public holidays — 14 official UAE public holidays per year, paid.
  • Maternity and paternity leave — 60 days (45 full + 15 half pay) for maternity; 5 days for paternity.
  • Annual return flight ticket — employers must provide (or reimburse) one return economy class flight to the employee’s home country per year. Often included as a cash allowance in the contract.
  • Sick leave — 90 days per year (15 full pay, 30 half pay, 45 no pay).

Market-standard optional benefits in UAE

Structure allowances carefully — they affect gratuity and WPS

Allowances in UAE employment contracts (housing, transport) are not included in the gratuity calculation base or overtime rate — only basic salary is. Structuring a higher basic salary with lower allowances increases the employer’s gratuity liability but may be more attractive to employees and avoids the ‘allowance deduction on termination’ complications.

Benefit Market practice Notes
Housing allowance25–40% of basic salaryMost UAE packages include; cash allowance or employer-provided accommodation
Transport allowanceAED 500–2,000/monthStandard in most packages; some employers provide company cars
Education allowanceAED 20,000–80,000/year per childCommon for senior expat hires; covers school fees
Mobile phone allowanceAED 200–500/monthFor roles requiring constant communication
Bonus schemePerformance-based; variesAnnual bonus 0–50% of basic salary depending on sector
Life insurance1–2× annual salaryOften bundled with group health plan
Gym / wellnessAED 2,000–5,000/yearIncreasingly common post-COVID

Health insurance — Dubai and Abu Dhabi specifics

In Dubai, the Dubai Health Authority (DHA) mandates that all employers provide basic health insurance for employees. The Essential Benefits Plan (EBP) for low-income workers (salary ≤ AED 4,000/month) has a capped premium. Above AED 4,000, standard group plans are required.

In Abu Dhabi, HAAD mandates health insurance for all employees and their families (spouse and up to 3 dependants). Abu Dhabi’s mandatory coverage is broader than Dubai’s — it includes dependants by default, adding to the employer’s cost.

Need to structure a competitive UAE employee benefits package?

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Frequently asked questions

Is health insurance mandatory for all UAE employees?+

In Dubai and Abu Dhabi, yes — all employers must provide health insurance to employees. In other UAE emirates, there is no federal mandate but most employers provide it as a market-standard benefit. The Dubai EBP plan covers low-income workers at a capped premium.

Is a return flight ticket mandatory in UAE?+

Yes. UAE Labour Law requires employers to provide (or reimburse) one annual return economy class flight to the employee’s home country. Most employers include this as a cash allowance in the contract rather than booking tickets directly.

Are housing and transport allowances mandatory in UAE?+

Not mandated by law — but they are market-standard for most professional roles. Many employment contracts include housing (25–40% of basic) and transport (AED 500–2,000/month) allowances. Allowances do not count toward gratuity calculations — only basic salary does.

Do UAE employers have to pay bonuses?+

Only if stipulated in the employment contract. Discretionary bonuses (not contractually promised) are employer-discretion. Contractual bonuses must be paid as agreed. Mid-year termination and bonus proration rights depend on contract wording.

Is education allowance mandatory in UAE?+

No. Education allowance is an optional benefit — commonly provided to senior or expat hires as part of a competitive package, but not required by UAE Labour Law.

Do dependants in Abu Dhabi get health insurance from the employer?+

Yes. Abu Dhabi mandates that employers cover the employee plus spouse and up to 3 dependants (children). In Dubai, coverage is employee-only under the mandatory EBP/standard plan — dependant coverage is employer-discretion.

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Gulnar Ali

Head of Payroll & People Operations · Paci Finance

Gulnar leads payroll and HR-compliance engagements at Paci Finance. With 11 years of UAE payroll experience across mainland, free zone and DIFC clients, she has run WPS submissions for 1,200+ employees a month and resolved end-of-service settlements in 90+ MoHRE cases.

Mandatory benefits are the floor — competitive packages win talent in UAE.

We structure UAE employee benefits packages, manage health insurance enrolment, and advise on cost-effective benefit design for UAE employers.

Official UAE Government Sources