Accounting · Payroll
Payroll Services & WPS Salary Processing in the UAE
Monthly payroll run for you — salaries, leave and overtime calculated, WPS salary files prepared for your agent bank or exchange house, payslips issued, and end-of-service gratuity and final settlements worked out under the UAE Labour Law.
- WPS Salary Files
- Gratuity & Final Settlements
- Confidential Payslips
Licensed by Dubai DET · Licence 1394564

At a glance
- Salary files prepared for your agent bank
- WPS
- Mainland employers must pay salaries through WPS
- MOHRE
- Personal income tax on employee salaries
- 0%
- Calculated under the UAE Labour Law
- Gratuity
Payroll mistakes reach your people first
Payroll is where accounting meets the law and your team at the same moment. Mainland employers registered with MOHRE must pay salaries through the Wage Protection System via an approved bank, exchange house or financial institution, and many free zones apply similar rules. Leave, overtime and deductions must follow the UAE Labour Law and the employment contract; end-of-service gratuity has its own calculation; and pension contributions apply to UAE and GCC national employees.
Smartgic runs the whole monthly cycle. We collect attendance, leave and changes from you, calculate gross-to-net pay, prepare the WPS salary information file for your agent bank or exchange house, and issue payslips. We keep leave balances and gratuity accruals up to date, calculate final settlements when someone leaves, and post payroll to your books. Salary data is handled confidentially, with access limited to the people running your payroll.
Key facts
- Salary files prepared for your agent bank
- WPS
- Mainland employers must pay salaries through WPS
- MOHRE
- Personal income tax on employee salaries
- 0%
- Calculated under the UAE Labour Law
- Gratuity
Everything covered in Payroll & WPS
The concrete scope our team delivers, grouped the way we actually run your file.
Monthly Payroll
Every salary calculated, checked and approved before it is paid.
- Gross-to-net salary calculation
- Allowances, bonuses and commissions
- Overtime and unpaid leave adjustments
- Payroll register for your approval
- Itemised payslips for every employee
WPS & Compliance
Salaries paid through the system the rules require.
- WPS salary information file preparation
- Coordination with your agent bank or exchange house
- Pension contributions for UAE and GCC nationals
- Leave balance tracking
- Payroll records kept for MOHRE or free zone queries
Leavers & Accounting
The parts of payroll that cost most when they go wrong.
- End-of-service gratuity calculations
- Final settlement statements
- Monthly gratuity and leave accruals
- Payroll journals posted to your books
- Year-end payroll reconciliation
What you gain with Payroll & WPS
The practical difference when the work is planned and filed properly the first time.
WPS Files Prepared Correctly
Salary information files are prepared in the format your agent bank or exchange house expects, with employee and establishment details checked first.
Leave and Overtime Calculated
Annual leave, sick leave, unpaid leave and overtime are calculated from your records under the UAE Labour Law and each employment contract.
Gratuity Accrued Monthly
End-of-service gratuity is accrued in your books every month, so the liability is visible long before anyone resigns or is let go.
Final Settlements Worked Out
When an employee leaves, we calculate the final settlement — salary to the last day, unused leave, gratuity and deductions — with a clear statement.
Pension Contributions Handled
For UAE and GCC national employees, contributions are calculated on each run and prepared for payment to the relevant pension authority.
Confidential by Design
Salary data is shared through secure channels and seen only by the people running your payroll, not passed around your office.
A clear process, step by step
One adviser owns your file from first call to completion, and you always know which step you are on.
- 01
Payroll Setup
We take employee master data — contracts, salary structure, allowances, joining dates, leave balances and salary account details — and confirm your MOHRE or free zone registration and WPS agent.
- 02
Monthly Inputs
Before each cut-off you send joiners, leavers, leave taken, overtime, bonuses and deductions; we check them against contracts and query anything that looks inconsistent.
- 03
Calculation and Approval
We calculate gross-to-net pay, pension contributions and accruals, then send you a payroll register to review and approve before any money moves.
- 04
WPS File and Payment
We prepare the WPS salary information file for your agent bank or exchange house; you authorise and fund the transfer, and the agent pays salaries through WPS.
- 05
Payslips and Posting
Employees receive itemised payslips, payroll is posted to your accounts with the gratuity accrual, and leave balances roll forward for the next month.
Who it’s for and what you’ll need
Have these ready and we can move quickly. If something is missing, we will tell you what the authority accepts instead.
Who needs a WPS payroll
- Mainland employers registered with MOHRE, who must pay salaries through WPS
- Free zone companies whose authority applies wage protection rules
- Growing teams where payroll is still run on spreadsheets
- Employers of UAE or GCC nationals, who must handle pension contributions
- Owners who want salary information kept out of the general office
Documents we’ll need
- Employment contracts and offer letters
- Salary structure, allowances and benefits per employee
- MOHRE or free zone establishment details
- WPS agent bank or exchange house details
- Employee salary account or salary card details
- Employee identification details required for WPS
- Joining dates and opening leave balances
- Monthly attendance, overtime and leave records
Need documents attested or translated? Our document clearing team can help.
Payroll & WPS questions
Straight answers to what clients ask us most. If yours is not here, ask us directly.
The Wage Protection System is the electronic salary transfer system MOHRE uses to monitor wage payments. Mainland employers registered with MOHRE must pay salaries through it, via an approved bank, exchange house or financial institution. Many free zones apply similar rules to their own companies, so we confirm what your authority requires before the first run.
Gratuity for expatriate employees is calculated under the UAE Labour Law, based on basic salary and length of continuous service, with part-years counted pro rata and unpaid absence excluded. Employers in DIFC and ADGM follow their own employment rules. We calculate gratuity from your records, accrue it monthly and show the working, so the final figure can be checked line by line.
Yes. Pension contributions apply to UAE and GCC national employees, with the employer and the employee each contributing. We calculate the amounts on every payroll run, deduct the employee share and prepare the contribution for payment to the relevant pension authority. Rates and registration rules are set by that authority, and we confirm them for each employee.
No. There is no personal income tax in the UAE, so nothing is withheld for tax. The deductions that do appear on payslips are pension contributions for UAE and GCC nationals, and items agreed with the employee or permitted by the Labour Law, such as recovery of a salary advance or days of unpaid leave.
MOHRE monitors WPS payments, and late or missing salaries can lead to restrictions on the establishment, such as suspension of new work permits, as well as other penalties set by the authority. The rules and amounts change, so we do not quote figures; we keep your payroll calendar ahead of the salary due date so the file is ready in time.
Payroll data is exchanged through secure channels rather than open email threads, access is limited to the people running your payroll, and payslips go directly to each employee. Approvals sit with the person you nominate, so salary details are not visible to the wider office or finance team unless you choose.
Related services
Most clients combine these. We run them as one engagement with a single point of contact.
Let’s plan your next move
Tell us what you are planning. An adviser will come back with the route, the documents and an itemised quote — no obligation, no pressure to commit.
Visit our office
Office 44, Floor M2, BN Complex, Deira Al Muteena, Dubai, UAE
Mon – Sat, 9:00 AM – 6:00 PM (GST)
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