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  1. Home
  2. Compliance
  3. Gratuity / EOS
Federal Decree-Law No. 33/2021

UAE Gratuity & End of Service Benefits

Calculate and provision end-of-service benefits accurately under UAE Labor Law. Handle unlimited contracts, pro-rated entitlements, and ensure timely payment within 14 days of separation.

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EOS Benefits Dashboard

Rate (First 5 Years)
21 days
of basic salary per year
Rate (After 5 Years)
30 days
of basic salary per year
Payment Deadline
14 days
from last working day
Maximum Cap
2 years
total remuneration

EOS Compliance Checklist

View All

Monthly EOS Provisioning

Accrue gratuity liability monthly based on current basic salary

Monthly

Service Period Tracking

Track continuous service, excluding unpaid leave and probation adjustments

Ongoing

Final Settlement Within 14 Days

Calculate and pay all dues including gratuity, leave encashment, and arrears

Per Exit

Annual Actuarial Valuation

IFRS/IAS 19 compliant valuation of total EOS liability

Annual
User
User
User
User

Trusted by UAE businesses

Current Rates

Gratuity Calculation Rates

Gratuity Calculation Rates

Service DurationGratuity RateTermination by EmployerResignation by Employee
Less than 1 yearN/ANo entitlementNo entitlement
1-3 years21 days/yearFull entitlement1/3 of entitlement
3-5 years21 days/yearFull entitlement2/3 of entitlement
5+ years (first 5)21 days/yearFull entitlementFull entitlement
5+ years (beyond 5)30 days/yearFull entitlementFull entitlement
Maximum cap2 years total salaryCapped at 2 yearsCapped at 2 years
Worked Example

UAE EOS Calculation Example

Employee with 7 years of service, basic salary AED 10,000/month, terminated by employer

Daily basic salaryAED 10,000 ÷ 30
AED 333.33
First 5 years (21 days/year)AED 333.33 × 21 × 5
AED 35,000
Next 2 years (30 days/year)AED 333.33 × 30 × 2
AED 20,000
Total EOS (employer termination)AED 35,000 + AED 20,000
AED 55,000
If resignation insteadFull entitlement (5+ years service)
AED 55,000
Cap check (2 years total salary)AED 10,000 × 24 months
AED 240,000 (not exceeded)

Gratuity is calculated on basic salary only (excludes housing, transport, and other allowances). For resignations with less than 5 years of service, pro-ration applies: 1/3 for 1-3 years, 2/3 for 3-5 years.

Filing Deadlines

EOS Payment Deadlines & Obligations

EOS Payment Deadlines & Obligations

EventDeadlineCalculation BasisPenalty for Delay
Final settlement paymentWithin 14 days of last working dayLast drawn basic salaryEmployee can file complaint with MOHRE
EOS for unlimited contractsWithin 14 days of termination dateBasic salary onlyCourt-ordered interest on delayed amount
Monthly EOS provisioningMonthly accrual recommendedCurrent basic salaryFinancial reporting risk (IFRS/IAS 19)
Annual EOS liability auditEnd of financial yearActuarial valuation for large employersAudit qualification risk

Understanding UAE End of Service Benefits

EOS Under Unlimited Contracts

Since the implementation of Federal Decree-Law No. 33 of 2021 (effective February 2, 2022), all employment contracts in the UAE must be limited-term (fixed-term) contracts with a maximum duration of three years, renewable. Existing unlimited contracts were required to be converted by February 2, 2023. The gratuity calculation formula remains the same regardless of contract type: 21 days of basic salary per year for the first five years and 30 days per year thereafter.

Resignation vs Termination Entitlements

When an employer terminates the contract, the employee receives full gratuity entitlement based on service length. When an employee resigns: with less than one year of service, no gratuity is due; between one and three years, the employee receives one-third of the calculated amount; between three and five years, two-thirds; and after five or more years, the full entitlement. These pro-ration rules apply to resignation cases only.

Components Included in EOS Calculation

UAE gratuity is calculated exclusively on the last drawn basic salary. Housing allowance, transport allowance, commission, bonuses, overtime pay, and any other benefits are excluded from the calculation. The daily rate for calculation purposes is determined by dividing the monthly basic salary by 30 (calendar days).

Maximum Gratuity Cap

The total gratuity payable is capped at two years' total remuneration (not just basic salary). This cap serves as an absolute ceiling regardless of how long the employee has served. For very long-serving employees, this cap can significantly reduce the otherwise calculated amount.

Step-by-Step

EOS Calculation Process with Kiework

1

Service Period Calculation

Determine the employee's total continuous service period, accounting for unpaid leave, probation, and contract type transitions.

Kiework automatically tracks service start date, leave without pay periods, and calculates net service days with precision.

2

Gratuity Entitlement Calculation

Apply the correct formula based on service length (21 days for first 5 years, 30 days thereafter) and separation type (resignation vs termination).

Built-in calculator applies correct rates, pro-ration factors, and resignation deductions automatically.

3

Final Settlement Preparation

Compile all pending amounts including gratuity, leave encashment, salary arrears, repatriation ticket, and any deductions.

One-click final settlement with all components auto-calculated, deduction summary, and payment breakdown.

4

Payment & Documentation

Process payment within 14 days, generate experience certificate, and update MOHRE records.

Automated payment scheduling, document generation, and MOHRE cancellation workflow integration.

Gratuity / EOS FAQ

Related Tools & Resources

EOS Calculator

Calculate end-of-service benefits for any scenario

Explore

Final Settlement Checklist

Complete checklist for employee offboarding

Explore

Gratuity Provisioning Guide

Monthly accrual and IFRS compliance

Explore

UAE Labor Law Overview

Federal Decree-Law No. 33 of 2021 summary

Explore

EOS Processing: Manual vs Kiework

Average metrics per employee separation

EOS Calculation Time
99% faster
Manual Method45 minutes
Kiework AI30 seconds
Calculation Errors
95% fewer errors
Manual Method15% of cases
Kiework AI<1% of cases
Settlement Processing
70% faster
Manual Method5-7 days
Kiework AI1-2 days
Monthly Provisioning
100% automated
Manual Method3 hours/month
Kiework AIAutomated
Verified Efficiency Benchmarks

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Automate Gratuity / EOS Compliance

Stop managing Gratuity / End of Service Benefits (EOS) manually. Kiework automates calculations, filing deadlines, and compliance validation — so you never miss a deadline.

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