Payroll and WPS for Clinics in the UAE: The 2026 Rules
Short answer: Payroll and WPS for clinics in the UAE comes down to one rule: a clinic registered with MOHRE must pay every employee’s wage through the Wages Protection System (or another MOHRE approved system) by the first day of the following month. Since 1 June 2026, Ministerial Resolution No. 340 of 2026 treats any payment after that date as late, and MOHRE’s measures escalate from alerts to permit suspensions and fines within weeks.
Last verified: October 2026 against Ministerial Resolution No. 340 of 2026, the u.ae pages on payment of wages and work permits, Federal Decree Law No. 33 of 2021, Cabinet Resolution No. 1 of 2022, the Central Bank WPS page and DHCC regulations and FAQs.
Key Takeaways
- Every MOHRE registered clinic pays wages through WPS or another MOHRE approved system.
- Last month’s salary is due on the first day of each Gregorian month. The older 15 day grace period was repealed in June 2026.
- Paying at least 85% on time only counts where the gap is a lawful deduction, not a cash flow decision.
- From day 5 of a delay MOHRE can suspend new work permits, which can stall hiring for a clinic.
- Part time and locum clinicians still need the right permit, contract and professional licence before payroll.
- Accrue annual leave and end of service gratuity every month, not only at termination.
Who Must Use WPS
Cabinet Resolution No. 1 of 2022 (Article 16) is plain: “All establishments registered with the Ministry shall pay the wages of their workers on their due date through the Wages Protection System or through any other system approved by the Ministry.” For a mainland private clinic, that covers every doctor, nurse, receptionist and manager on its MOHRE file. The rules on WPS for clinics are the same as for any other employer; what makes clinics different is the mix of full time, part time and locum clinicians on one payroll.
WPS salaries move through banks, exchange houses or financial institutions authorised by the Central Bank of the UAE. The Central Bank’s system gives the labour regulator data to monitor whether employers pay wages in full and on time, so a missed or short payment shows up quickly.
A few groups are excluded from WPS compliance, and most need paperwork to count. The u.ae list includes employees with a wage complaint referred to court, a work abandonment report, a restriction on their freedom notified to the Ministry, unpaid leave “provided that supporting documents are duly submitted to MoHRE”, and mission permit holders for up to three months. If someone on your team is on approved unpaid leave, file the documents before payroll day, not after the alert arrives.
The 2026 Due Date and the 85 Percent Rule
Ministerial Resolution No. 340 of 2026 took effect on 1 June 2026 and repealed Resolution No. 598 of 2022, the source of the 15 day window you’ll still see on many websites. Salaries for the previous month are now due on the first day of each Gregorian month, and the resolution says “any payment made after such date shall be deemed a delay in wage payment.”
The resolution treats an employer as compliant if it transfers no less than 85% of total wages due by the due date. It opens that article “without prejudice to the workers’ right to their full entitled wages”, and a worker only counts as paid where the difference comes from established lawful deductions or withholdings. So it is not a right to hold back 15% of salaries because insurers paid late.
What Happens When Salaries Are Late
| When | What MOHRE Does (Annex 1 of Resolution 340) |
|---|---|
| From the due date | Electronic monitoring of wage payments for all establishments |
| From the second day | Notifications and alerts to the employer |
| Day 5 | New work permits suspended, with a warning to pay |
| Day 11 | Administrative fine under Cabinet Resolution No. 21 of 2020, and reclassification to the Third Category for a repeat violation within six months |
| Day 16 | Labour dispute registered automatically and work permits suspended, for establishments with 25 or more workers |
| Day 21 | Enforcement steps including precautionary attachment, a travel ban on the person in charge and referral to the Public Prosecution, for 50 or more workers or a repeat violation |
Neither the resolution nor the u.ae page states a fine amount, so we don’t quote one. When it comes to WPS for clinics, the day 5 step is the one that hurts first: if you are waiting on a new doctor’s work permit, a late payroll can hold it up.
Paying Doctors, Nurses and Locums Correctly
Start with the legal relationship, not the label on the rota. A “locum” can be a part time employee, a temporary worker or a licensed professional under another lawful arrangement, and payroll has to match the actual permit and contract.
The u.ae work permits page describes the part time permit as letting an establishment employ a worker “under a part-time contract, where the working hours or days are fewer than those of a full-time employee”, and adds that “a worker may work for more than one employer after obtaining approval from the Ministry.” If the clinician is on your MOHRE file, their pay goes through your WPS run like everyone else’s.
Before anyone’s first shift, check:
- The work permit and employment type.
- The registered basic wage, allowances and pay frequency.
- The professional licence, and which facilities it is linked to.
- Agreed hours or sessions, and who approves variable pay.
- Who approves leave, unpaid leave and deductions.
Never split pay between WPS and cash to cover a gap with the registered contract. If pay or hours change, update the contract first.
Clinics in Dubai Healthcare City
DHCC has its own professional rules. Every healthcare professional there must be licensed by DHCA Regulation, and its Healthcare Operators Regulation (section 34) lets a clinic use a locum only if that person is licensed for the clinical activity, with the clinic staying “responsible for any Clinical Activities provided under any locum arrangement.” DHCC’s FAQ says full time or part time practice “is at the discretion of the primary employer and the HCP”, and a second employer is added through its Add Employer service.
We found no official DHCC statement on whether DHCC entities run payroll through UAEWPS. Before your first payroll, ask DHCC in writing which payroll channel applies to your entity, and keep the answer on file.
Leave and Gratuity Costs
Federal Decree Law No. 33 of 2021 (Article 29) gives a full time worker 30 days of paid annual leave for each year of service, or two days a month where service is more than six months and less than a year. Part time leave follows the actual hours worked and the contract.
Article 51 sets end of service gratuity for a full time foreign worker with at least one year of continuous service: 21 days of basic wage for each of the first five years and 30 days for each year after that, on the last basic wage, capped at two years’ wage. Part years count once the first year is complete, and unpaid absence days are left out. For part time staff, Cabinet Resolution No. 1 of 2022 (Article 30) takes contracted annual hours as a percentage of full time hours and applies it to the full time gratuity. It does not apply to temporary work lasting less than a year.
Accrue both monthly, so a resignation never becomes a cash surprise. Our healthcare gratuity calculator helps check individual cases.
A Clean Monthly Payroll Routine
| Timing | Clinic Payroll Check |
|---|---|
| Week before month end | Confirm joiners, leavers, contract changes, approved sessions, overtime, leave and unpaid leave documents |
| Three to five working days before the 1st | Lock inputs, compare each employee with the registered contract, review deductions, prepare the WPS file |
| Before the 1st | Fund the payroll account and approve, leaving time to fix rejected records |
| The 1st | Submit and confirm the payment was accepted and released |
| Next working day | Reconcile payroll, the WPS result and the bank debit; chase any rejection at once |
| After payroll | Send payslips, archive approvals and post leave and gratuity accruals |
Keep preparation and approval with different people, even in a small clinic. The usual errors are a leaver left in the file, a new joiner missed, old salary after a contract change, and unpaid leave with no documents behind it.
Frequently Asked Questions.
When is salary considered late under WPS in 2026?
Under Ministerial Resolution No. 340 of 2026, last month’s salary is due on the first day of the Gregorian month, and any payment after that date counts as a delay. Monitoring starts on the due date and alerts from the second day.
Can a clinic pay less than the contract because insurers paid late?
No. The 85% threshold only covers gaps from established lawful deductions or withholdings, and the resolution keeps the worker’s right to full wages. Slow collections are not a lawful deduction.
Do part time doctors have to be paid through WPS?
If they are employed on your MOHRE file under a part time permit, yes, through the same WPS run. A clinician working for a second employer also needs Ministry approval for that.
Is unpaid leave an exception to WPS?
Yes, for the period of approved unpaid leave, provided the Ministry is notified and the supporting documents are submitted. Keep the request, approval and dates together.
Does WPS apply to clinics in Dubai Healthcare City?
DHCC does not publish a clear statement on WPS for clinics in its zone. Ask DHCC in writing which payroll channel applies to your entity before the first payroll.
Where This Comes From.
- MOHRE: Ministerial Resolution No. 340 of 2026 Concerning the Wage Protection System
- u.ae: Payment of Salaries and Wages
- u.ae: Work Permits
- MOHRE: Cabinet Resolution No. 1 of 2022, Executive Regulations of the Labour Law
- MOHRE: Federal Decree Law No. 33 of 2021 and its amendments
- Central Bank of the UAE: UAE Wages Protection System
- DHCC: Healthcare Operators Regulation No. 4 of 2013
- DHCC: Professional FAQ
How OzaniX Partners Can Help.
Clinic payroll sits between finance and HR, and most problems start where the two don’t talk. Our Accounting and Bookkeeping team runs payroll controls, WPS reconciliations and monthly leave and gratuity accruals, while our Healthcare HR Services team keeps contracts, permits and leave records in line before each run, so the 1st of the month is routine.
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