WPS salary is the monthly wage a UAE private-sector employer pays through the Wage Protection System, the electronic channel the Ministry of Human Resources and Emiratisation (MoHRE) uses to check that every worker is paid in full and on time. Since 1 June 2026, Ministerial Resolution No. 340 of 2026 makes the first day of each Gregorian month the single due date for the previous month’s wages, and an establishment counts as compliant only if it transfers at least 85% of the total wages due by that date.
This guide explains how WPS works, who it covers, what changed in 2026 and what happens when salaries are late. It also shows why the payroll file is only as good as the attendance records behind it, and how to set up a time attendance system so salaries go out before the 1st.
- Due date: the 1st of each month, for the previous month’s wages
- Compliance threshold: at least 85% of total wages due, transferred on time
- Channel: banks, exchange houses and financial institutions authorised by the Central Bank of the UAE
- Enforcement: alerts from day 2, a work-permit freeze on day 5, and fines, labour disputes and legal action after that
This is a general summary for private-sector employers registered with MoHRE, not legal advice. Check the current rules with MoHRE or a legal adviser before changing your payroll process.
In this guide
- What Is the Wage Protection System?
- Who Must Pay Salaries Through WPS
- The 2026 WPS Salary Rules: Due Date and the 85% Threshold
- What Happens When a WPS Salary Is Late
- How a WPS Salary Payment Works
- Why Accurate WPS Salaries Start With Attendance Data
- A Monthly Timeline That Meets the 1st
- WPS Salary FAQs
- Get Attendance Data Ready for WPS Payroll
What Is the Wage Protection System?
The Wage Protection System is an electronic salary transfer system. According to the Central Bank of the UAE, it was implemented in 2009 to meet the objectives of the Ministry of Labour, now MoHRE, and it gives the authorities a way to monitor whether employers pay wages as agreed.
Under WPS, salaries are transferred through banks, exchange houses or financial institutions authorised by the Central Bank to provide the service. Every transfer is recorded, which gives MoHRE a database of private-sector wage payments and lets it see which establishments have paid in full and on time. Wages can be paid in UAE dirhams, or in another currency if the employment contract says so.
For the employee, a WPS salary arrives in a bank account or on a payroll card issued by a WPS agent. For the employer, it means a salary file must be prepared every month and sent through an approved agent before the due date.
Who Must Pay Salaries Through WPS
All establishments registered with MoHRE must pay their employees’ wages through WPS, according to the official UAE Government portal. Resolution 340 of 2026 lists specific exclusions, including:
- workers whose wage-related labour complaint has been referred to the courts
- workers reported absent under a work abandonment report
- workers on unpaid leave, provided supporting documents are submitted to MoHRE
- seafarers working on vessels, at the establishment’s request and subject to MoHRE’s decision
- foreign workers of foreign establishments or their UAE branches who are paid outside the UAE, at the establishment’s request and with the workers’ approval
- workers holding mission work permits of up to three months
The resolution names further categories, so check the full list before treating any employee as outside the system. Companies registered with a free zone authority rather than MoHRE should confirm their own authority’s salary rules.
The 2026 WPS Salary Rules: Due Date and the 85% Threshold
Ministerial Resolution No. 340 of 2026 was issued on 12 May 2026, took effect on 1 June 2026 and replaced Ministerial Resolution No. 598 of 2022. Two changes matter most for payroll.
One due date for every employer
Wages for the previous Gregorian month are due on the first day of the following month. Any payment after that date counts as a delay. October wages, for example, are due by 1 November, whatever payroll cycle the employment contract used before.
The 85% compliance threshold
An establishment is treated as compliant if it transfers at least 85% of the total wages due to its workers by the due date. A worker is treated as paid if they receive at least 85% of their entitled wage and the difference comes from lawful deductions or withholdings. The worker keeps the right to claim any amount still owed, so the threshold is a compliance measure, not permission to underpay.
Lawful deductions only count if they are documented. That is why unpaid absence, late arrival and unpaid leave must be backed by attendance records rather than estimates.
What Happens When a WPS Salary Is Late
Resolution 340 replaces open-ended delays with a fixed sequence of measures that starts as soon as the due date passes. The official portal summarises it as follows.
| When | What happens | Who it applies to |
|---|---|---|
| From the due date until payment is proven | Electronic monitoring of the establishment | All establishments |
| From day 2 after the due date | Notifications and alerts to pay wages | Non-compliant establishments |
| Day 5 | New work permits suspended, with a warning to the owner | Non-compliant establishments |
| Day 11 | Administrative fine and reclassification to the Third Category | Repeat violation within six months |
| Day 16 | Automatic labour dispute for affected workers and work-permit suspension | 25 or more workers, or same-owner groups of 25 or more unpaid workers in named sectors |
| Day 21 | Executive instrument or collective dispute, precautionary attachment, travel ban on the person in charge, referral to the Public Prosecution for repeat violations | 50 or more workers, same-owner groups of 50 or more in named sectors, or a risk to labour-market stability |
The named sectors for the same-owner rules are construction, transport and storage, security services, cleaning services, recruitment agencies and domestic worker recruitment offices. Contractors with several licences therefore cannot rely on splitting their workforce across companies. Employees whose salary is unpaid or late can contact MoHRE or register a salary complaint.
How a WPS Salary Payment Works
- Close attendance for the month. Worked days, absences, late arrivals, leave and overtime are finalised.
- Run payroll. Basic pay, allowances, overtime pay under UAE labour law and lawful deductions are calculated for each employee.
- Create the salary file. Payroll produces the Salary Information File, usually called the SIF, in the format your bank or exchange house requires.
- Fund and submit. The employer funds the payment and submits the SIF through its WPS agent.
- Salaries are credited. The agent credits each employee’s bank account or payroll card, and the payment is recorded for MoHRE.
Steps 4 and 5 depend on bank cut-off times and processing days, so the real internal deadline is several working days before the 1st. Your WPS agent can confirm how much lead time it needs.
Why Accurate WPS Salaries Start With Attendance Data
WPS checks that salaries were paid. It cannot check that they were calculated correctly. That depends on the attendance records behind the payroll run, and the 2026 due date leaves less time to fix mistakes.
- Overtime: overtime hours must be recorded at the time they are worked, not reconstructed at month end.
- Deductions: a deduction for unpaid absence or late arrival needs a record that shows it, or it becomes a dispute.
- Unpaid leave: leave that removes a worker from WPS must be documented and reported to MoHRE.
- Several sites: branches and project sites need to feed one payroll, or the slowest site holds up the whole file.
A biometric terminal records who was present and when, without buddy punching or paper timesheets. Our biometric attendance machine buyer’s guide explains how to choose one, and the attendance punching machine price guide shows what each type costs. For companies with more than one location, multi-location time attendance and cloud-based attendance terminals bring every site into one report.
The software then turns punches into worked hours, overtime and deductions and exports them in the format your payroll package uses to build the SIF. Our time attendance software page explains how that export is configured.
A Monthly Timeline That Meets the 1st
Every company’s calendar is different, but working backwards from the due date helps. A practical sequence looks like this:
- Last week of the month: managers approve overtime, leave and missed punches as they happen instead of in one batch.
- Last working days: close attendance, export hours and run payroll.
- Before your agent’s cut-off: review exceptions, generate the SIF and fund the transfer.
- By the 1st: salaries are credited and the payment is on record.
Work done after the attendance close, such as overtime on the last day of the month, can be carried into the next payroll if your policy says so. Agree that rule in writing so employees know when each hour will be paid.
WPS Salary FAQs
Is WPS mandatory in the UAE?
Yes, for establishments registered with MoHRE. Their employees’ wages must be paid through the Wage Protection System, apart from the specific categories excluded by Resolution 340 of 2026.
When is WPS salary due in 2026?
Since 1 June 2026, wages for the previous Gregorian month are due on the first day of the following month. Any later payment is treated as a delay.
What is the 85% rule in WPS?
An establishment is compliant if it transfers at least 85% of the total wages due by the due date. A worker counts as paid if they receive at least 85% of their wage and the difference comes from lawful deductions. The worker can still claim anything owed.
What happens if an employer pays WPS salary late?
Alerts start from the second day after the due date. On day 5, new work permits are suspended. Fines, reclassification, labour disputes and legal measures follow for repeat or larger cases.
What is a SIF file?
The Salary Information File is the salary file an employer submits through its bank or exchange house. It lists each employee’s payment for the month so the agent can credit it and the payment is recorded under WPS.
Is there a minimum salary under WPS?
The UAE Labour Law does not set a minimum salary, according to the official UAE Government portal. It requires wages to be sufficient to meet employees’ basic needs.
Can attendance software submit the WPS file?
Attendance software produces worked hours, overtime and deduction figures. Your payroll system uses them to create the SIF, which is submitted through your WPS agent.
Get Attendance Data Ready for WPS Payroll
If month-end payroll still waits on timesheets and manual corrections, the 1st-of-the-month due date leaves little room. Tell us how many employees and sites you have and which payroll software you use. We will recommend terminals and software that close attendance on time and export hours, overtime and deductions in the format your payroll needs.
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