The Wage Protection System (WPS) is the MOHRE-mandated mechanism by which every UAE employer pays employee salaries through a bank-routed Salary Information File (SIF). Get it wrong and you can't renew labour permits. Here is the complete setup walkthrough — file format, rejection codes, gratuity math, and the AED-fine schedule.
The UAE introduced the Wage Protection System in 2009 to ensure that private-sector employees receive their salaries on time and in full. WPS is administered by the Ministry of Human Resources and Emiratisation (MOHRE) in coordination with the UAE Central Bank. Payment is routed through banks (or licensed exchange houses) that report salary disbursements back to MOHRE in a standardized format.
The Salary Information File (SIF) is a flat text file with one transaction per line. Most UAE banks accept it via portal upload or API. Two record types:
| Field | Length | Example | Notes |
|---|---|---|---|
| Record Type | 3 | EDR | Always EDR for employer record |
| Employer ID | 15 | EID-1234567 | MOHRE-issued employer ID |
| Bank Code | 4 | 0011 | Your bank's UAE bank routing code |
| File Creation Date | 8 | 20260512 | YYYYMMDD |
| File Creation Time | 4 | 1430 | HHMM (24h, Dubai time) |
| Salary Period | 6 | 202604 | YYYYMM (the period being paid for) |
| Total Records | 5 | 00027 | Number of EDR + SCR records that follow |
| Total Salaries | 13 | 0000234500.00 | Sum of all employee salaries in fils |
| Field | Length | Example | Notes |
|---|---|---|---|
| Record Type | 3 | SCR | Always SCR for employee record |
| Employee ID | 14 | EHC-0987654 | MOHRE employee number |
| Employee Bank Account | 23 | AE070331234567890123456 | IBAN format |
| Salary Frequency | 1 | M | M = monthly, W = weekly |
| Period Days | 2 | 30 | Days in the salary period |
| Income Fixed | 13 | 0000045000.00 | Basic + housing + other fixed allowances |
| Income Variable | 13 | 0000005000.00 | Commissions, overtime, bonuses |
| Deductions | 13 | 0000001500.00 | Permitted deductions (see Section 7) |
| Net Salary | 13 | 0000048500.00 | Income Fixed + Variable − Deductions |
Amounts are in UAE fils (1 AED = 100 fils) for some banks, or in AED with 2-decimal precision for others. Check your bank's spec sheet before generating files.
WPS routes through a UAE bank or licensed exchange house with WPS approval. The 22 banks supporting WPS as of 2026 include: Emirates NBD, ADCB, Mashreq, FAB, Dubai Islamic Bank, Sharjah Islamic Bank, RAKBANK, ENBD Liv, WIO, Commercial Bank of Dubai, Abu Dhabi Islamic Bank, Ajman Bank, Bank of Sharjah, Emirates Islamic, HSBC UAE, Standard Chartered UAE.
Larger employers (typically 50+ employees) submit via direct bank API integration. SMBs (under 50 employees) typically use the bank's online portal — log in, upload SIF, confirm batch.
Per MOHRE Resolution 739/2016 and Article 22 of Federal Decree-Law 33/2021, employers must transfer salaries within 15 days of the salary disbursement date. The clock starts at the contract's defined pay date.
If your contract says salaries are paid monthly on the last working day of the month, then April salaries (period ending 30 April) must be in employees' bank accounts by 15 May. WPS submission must precede or accompany the transfer.
If your SIF is rejected at the bank or by MOHRE, the entire batch fails — even one bad record kills the file. The most frequent rejection reasons:
| Code | Reason | Fix |
|---|---|---|
R001 | Employee ID not registered with MOHRE | Verify employee labour-card status. New hires: wait 14 days after work-permit issuance before including in WPS. |
R002 | Emirates ID expired | Update EID via ICA before next pay run. Check 30 days ahead of every payroll. |
R003 | IBAN format invalid | UAE IBAN must be 23 characters starting with AE. Bank's portal usually validates on upload. |
R004 | Salary amount inconsistent with contract | If contracted salary changed, file an amendment with MOHRE first. |
R005 | Deductions exceed permitted percentage | See Section 7. Max deductions = 50% of salary (and only specific categories). |
R006 | Insufficient funds in WPS account | Fund the account 24h before submission. Bank holds funds until MOHRE confirmation. |
Federal Decree-Law 33/2021 Article 51 defines End-of-Service Gratuity (EOSG):
An employee with 8 years of service and 10,000/month basic salary:
Article 25 of Federal Decree-Law 33/2021 restricts what an employer may deduct from an employee's salary. The categories:
MOHRE's escalation is one of the most aggressive enforcement schedules in the UAE compliance landscape — because labor protection is constitutionally privileged:
| Delay | Consequence |
|---|---|
| Day 16 (1 day late) | System flag. No fine yet. |
| Day 30+ (15 days late) | Work permits suspended — cannot hire new employees or renew existing labour cards. |
| Day 60+ (45 days late) | 1,000 fine per employee per month of delay. Establishment downgraded in MOHRE classification. |
| Day 90+ (75 days late) | 5,000 fine per employee. Court referral for criminal labor violation. |
| Repeat offense within 6 months | Suspension extended to all MOHRE services including establishment renewal. |
WPS isn't standalone. Failure cascades through your entire UAE labor footprint:
This is why WPS is a top-3 compliance priority — second only to VAT/CT filings.
Before clicking submit at your bank's portal:
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