WPS & Payroll Compliance

What you will learn

• Why WPS exists as social policy — the MOHRE → Central Bank → bank → employer chain and what each layer enforces
• The SIF file format in detail — the SCR (Salary Control Record, one per file) and the EDR (Employee Detail Record, one per employee)
• The deduction limits under Article 25 (50% in total is the loosest) — what counts as a deduction, what doesn't, what the exceptions are
• End-of-service gratuity formula per Article 51, and why resignation and Article 44 dismissal do not reduce it under the current law
• The most common reasons SIF files fail and how to prevent each at source
• What a MOHRE inspection actually looks at, the triggers, the documents required, and the penalty escalation
• Emirates ID + visa expiry tracking — the compliance overhead that doesn't show up in payroll software but causes real fines
• Cross-border payroll considerations if you have employees outside the UAE working for your entity

Who this track is for

• HR managers running monthly payroll for UAE businesses with any number of employees
• Finance leads who sign off on payroll and want to understand the regulatory boundaries
• Founders at startups doing payroll themselves before hiring a first HR person
• UAE payroll service providers serving multiple SMB clients (the failure modes scale)
• External accountants and tax agents advising clients on payroll structure and EOS provisioning

How to use this track

If you're new to UAE payroll, watch lessons 1-5 in order — the foundation matters. If you already run payroll and just need to handle a specific situation, jump to: lesson 3 for deduction cap questions, lesson 4 for gratuity calculation, lesson 5 for SIF rejections, lesson 6 for MOHRE inspections. Every lesson cites Federal Decree-Law 33/2021, MOHRE Ministerial Resolution 340/2026, or Cabinet Decision 1/2022 article-by-article.