salary deductions UAE

UAE Annual Leave Salary: Can Employers Deduct Allowances During Holiday?

Complete guide to UAE leave salary rights. Learn what employers can and cannot deduct during annual leave under Federal Decree Law No. 33 of 2021.

Published: September 29, 2025 6 min read By JobXDubai Legal Team

Key Takeaways

  • UAE employers must pay salaries through the Wage Protection System (WPS)
  • Salary delays beyond 15 days can be reported to MOHRE for investigation
  • Illegal salary deductions can result in fines of up to AED 50,000 for employers

Employees on annual leave in the UAE must receive their full salary including all regular allowances, as mandated by Federal Decree Law No. 33 of 2021. Understanding what constitutes 'leave salary' protects workers from unlawful deductions during their entitled holiday period.Understanding Leave Salary in the UAEMany employees encounter the term 'leave salary' and question whether it differs from

their regular compensation. According to UAE employment law, leave salary simply refers to the full salary an employee receives whilst on annual leave—it's not a separate payment or reduced amount.The confusion often arises when employees worry their compensation might be reduced during holidays. UAE labour law provides clear protection against such deductions.Legal Entitlement to Annual LeaveMinimum

Leave DurationArticle 29(1)(a) of Federal Decree Law No. 33 of 2021 on the Regulation of Employment Relations establishes the baseline:"Without prejudice to the employee's acquired rights for the period preceding the date of enforcement of the provisions of this Decree-Law, the employee shall be entitled to an annual leave with full salary, of not less than thirty days for each year of extended service."This

means every employee working in the UAE receives at least 30 days of paid annual leave annually after completing one year of continuous service.Full Salary Protection During LeaveArticle 29(6) of the Employment Law reinforces payment requirements:"The employee shall be entitled to the salary for the period of his annual leave."This provision leaves no ambiguity—employees must receive their complete

salary throughout their annual leave period without reduction.What Constitutes 'Salary' Under UAE Law?The critical question many employees face concerns which components of their compensation package count as 'salary' during annual leave.Legal Definition of SalaryArticle 1 of Federal Decree Law No. 33 of 2021 provides a comprehensive definition:"The basic salary, in addition to the cash allowances

and benefits in-kind allocated to the employee under the employment contract or this Decree-Law."Components Included in Leave SalaryBasic Salary: The fixed monthly amount specified in your employment contract.Regular Cash Allowances: Any consistent monetary allowances provided monthly, such as:Housing allowanceTransportation allowanceFood allowanceCost of living allowanceBenefits in Kind: Non-monetary

benefits granted to employees, including:Company accommodationCompany vehicleMobile phone allowancesOther regular perks specified in the contractPerformance-Related Allowances: Compensation linked to effort or risk, including:Sales commission percentagesProduction bonusesHazard payProfit-sharing arrangementsThe key determining factor is whether these allowances are regular and specified in your employment

contract or the establishment's bylaws.What Employers Cannot DeductBased on the legal framework, employers cannot deduct:Any portion of basic salary during annual leav...

About This Article

This article provides general information about UAE labour law and employment regulations. The information is based on Federal Decree-Law No. 33 of 2021 and subsequent amendments. For specific legal advice regarding your situation, please consult with a qualified legal professional or contact the Ministry of Human Resources and Emiratisation (MOHRE).

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