MOHRE — CABINET RESOLUTIONS 18/2022 & 44/2024

UAE Emiratisation Quota & Fine Calculator

Find out how many Emirati employees you are required to have, whether you are short, and exactly what that shortfall costs — at the 2026 rate of AED 9,000 per month, per unfilled position.

Everyone on your MoHRE establishment file.
This is the quota base — MoHRE categories 1–5, not total headcount.
Only those registered with GPSSA and paid via WPS.
My company operates in one of the 14 strategic sectors named in Cabinet Resolution 44 of 2024. This only affects companies with 20–49 employees. If you are unsure, check your activity code against your MoHRE establishment record — over 12,000 establishments have already been notified that they are in scope.

General guidance based on Cabinet Resolution No. 18 of 2022, Cabinet Resolution No. 44 of 2024 and current MoHRE enforcement rates — not legal advice. It does not model sector-specific targets (banking and insurance carry higher nationalisation requirements), partial-year proration, or any waiver you may have been granted. Quota classification depends on how MoHRE categorises your specific roles. Confirm your position with MoHRE or a licensed PRO before acting on these numbers.

Which rule applies to your company

Emiratisation applies to private sector companies registered on the UAE mainland and regulated by the Ministry of Human Resources and Emiratisation. Which band you fall into depends on headcount, and for smaller companies, on your sector.

Company size2026 requirementPenalty for a shortfall
50+ employees (mainland)10% of skilled workforce by 31 Dec 2026
8% milestone was due 30 June 2026
AED 9,000 per month, per unfilled slot
20–49 employees, in one of the 14 strategic sectors2 Emirati employees (Year 2 of the phase-in)AED 108,000 annual contribution, per missing hire
Under 20 employees, or outside the strategic sectorsNo mandatory quota yet
Free zone entitiesVoluntary — outside the mandatory quota

2026 is the final year of the four-year plan that began in 2023, so this is the highest the targets and the fines have been since the programme launched.

The mistake that costs companies the most

The quota is a percentage of your skilled workforce, not your total headcount. A company with 300 staff of whom 100 are in skilled roles needs ten Emirati employees for the 10% target, not thirty. Companies routinely over-hire against a misread base, or under-hire and discover the gap at audit.

The second mistake is subtler and more common. An Emirati employee only counts toward your target if they are registered with the General Pension and Social Security Authority and paid through the Wages Protection System. A hire missing either registration is invisible to MoHRE no matter how long they have been at the company. If you are close to your target, verify both for every Emirati on the payroll before assuming you are compliant.

  • Check your MoHRE occupational categories before you plan headcount — the base drives everything.
  • Confirm GPSSA and WPS registration for every Emirati employee, not just new ones.
  • When an Emirati resigns you have 60 days to replace them before penalties resume.

The cost is not only the fine

A shortfall is charged at AED 9,000 per month per position for companies with 50 or more employees — AED 108,000 a year for a single unfilled slot, and it scales linearly. But the financial contribution is often the least damaging consequence.

  • Work visa freeze. New work permits for your employees can be suspended, which stops hiring across the whole company, not just Emirati roles.
  • Establishment downgrade. Dropping to MoHRE Category C restricts your access to ministry services and raises your costs on every subsequent transaction.
  • Government tenders. Non-compliant companies are excluded from public procurement programmes.
  • Public listing and audit. Violating companies can be named, and enforcement is increasingly automated.

Registering Emiratis who do not genuinely perform a role is a materially worse position than reporting a shortfall. MoHRE identified 405 such cases in the first half of 2025 and collected over AED 34 million in fines, with separate penalties of AED 100,000 for fictitious hires.

Two dates worth putting in the calendar

31 December 2026 — the 10% target. This is the end of the current four-year plan. Hiring in the fourth quarter is harder and more expensive because every other company subject to the quota is doing the same thing.

30 June 2026 — the Emirati minimum wage alignment. From 1 January 2026 the minimum wage for Emiratis in the private sector is AED 6,000 per month for new, renewed and amended citizen work permits, and existing employers had until 30 June 2026 to bring current salaries in line. If you have Emirati staff hired before 2026 on less than that, this is a live exposure, separate from your quota position.

Worth noting on timing: Nafis, the federal programme that subsidises Emirati salaries and pension contributions, was calibrated to the 2022–2026 strategy phase. What replaces it afterwards has not been confirmed, so hires made while the current package is running are cheaper than the same hires may be later.

Frequently Asked Questions

How is the UAE Emiratisation quota actually calculated?

The quota is a percentage of your skilled workforce, not your total headcount. This is the single most common mistake. If you employ 200 people but only 90 of them sit in skilled roles, the 10% target for 2026 is nine Emirati employees, not twenty. Skilled roles are broadly those in MoHRE occupational categories one to five, which cover managers, professionals, technicians, clerical staff and similar positions. Getting the base wrong in either direction is expensive, so confirm your classification against your own MoHRE establishment record before you plan hiring.

What does a shortfall cost in 2026?

For companies with 50 or more employees the fine is AED 9,000 per month for every unfilled slot, which works out to AED 108,000 a year per position. It is the highest rate since the programme began. For companies with 20 to 49 employees in the strategic sectors, the charge is an annual lump sum rather than a monthly one, also set at AED 108,000 per missing hire. The financial penalty is rarely the worst part, though. Non-compliance can also freeze new work visa issuance, downgrade your MoHRE establishment classification, and exclude you from government tenders.

Does my free zone company have to comply?

Not at present. Free zone entities sit outside the mandatory quota and MoHRE encourages voluntary participation through Nafis without imposing financial contributions. The important caveat is that this exemption is policy-based rather than statutory, and several free zones have signalled progressive alignment with mainland expectations. It is safer to treat it as a timing advantage than a permanent exclusion, particularly if you are planning headcount several years out.

Which employees actually count towards the quota?

An Emirati employee only counts if they are registered with the General Pension and Social Security Authority and paid through the Wages Protection System. Companies regularly discover at audit that a hire they had been counting for months was never counted by MoHRE because one of those two registrations was missing or lapsed. If you are close to your target, verify both for every Emirati on your payroll before you assume you are compliant.

What happens if an Emirati employee resigns?

You have a 60-day window to find a replacement before penalties start to apply. MoHRE also tracks retention, so repeated churn among Emirati staff flags your establishment for closer scrutiny even if you keep refilling the role. This is why treating Emiratisation as a recruitment exercise rather than a retention one tends to cost more over time — turnover resets your position and each replacement hire costs more than the original.

What is fake Emiratisation and how seriously is it enforced?

Fake Emiratisation means putting UAE nationals on the payroll without them genuinely performing a role, or registering them purely to claim Nafis benefits. Enforcement is active and increasingly automated. In the first half of 2025 alone MoHRE identified 405 such cases and collected more than AED 34 million in fines. Separate penalties of AED 100,000 apply for fictitious hires, and the exposure is no longer limited to a financial contribution. It is a materially worse position than simply reporting a shortfall.

What is Nafis and is it worth using?

Nafis is the federal programme that supports Emirati employment in the private sector through salary subsidies, pension contribution support and access to a database of Emirati candidates. It can meaningfully offset the cost of each hire, including part of the AED 6,000 minimum salary. The timing consideration is that the current Nafis structure was calibrated to the 2022 to 2026 strategy phase, and what replaces it after 2026 has not been confirmed. If you are hiring anyway, using it now is straightforward value.

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