Leave is one of the most common sources of payroll errors and employee complaints in the UAE. This guide summarises the main leave entitlements for private-sector employees under the UAE Labour Law, Federal Decree-Law No. 33 of 2021, and what each one means for salary.
Annual leave
- After one year of service: at least 30 calendar days of paid annual leave per year.
- After six months but before one year: 2 days for each month of service.
- In the final year: when employment ends, the employee is entitled to leave for the part of the year they worked.
The employer may set the timing of leave around business needs, but should give the employee notice of the leave dates in advance. Annual leave is paid. When employment ends, unused annual leave is paid out based on the basic wage.
Carrying leave forward or paying it in cash during employment depends on the company's rules and the employee's agreement, within the limits of the law. In general, an employer should not prevent an employee from using accrued leave for more than two years.
Sick leave
After completing probation, an employee can take up to 90 days of sick leave per year, continuous or in parts:
- the first 15 days on full pay;
- the next 30 days on half pay;
- the remaining 45 days unpaid.
Sick leave during probation is unpaid. The employee should inform the employer within three days and provide a medical report from an approved provider.
Maternity leave
A female employee is entitled to 60 days of maternity leave: 45 days on full pay and 15 days on half pay. Additional unpaid leave may apply in cases of illness related to the pregnancy or birth, and further leave applies if the baby is born with a disability or illness that needs constant care.
Parental leave
Both mothers and fathers working in the private sector are entitled to 5 working days of paid parental leave, to be taken within six months of the child's birth.
Bereavement leave
- 5 days on the death of a spouse;
- 3 days on the death of a parent, child, sibling, grandchild or grandparent.
Study leave
An employee with at least two years of service who is studying at an accredited educational institution in the UAE is entitled to 10 working days of study leave per year to sit exams.
Public holidays
Employees are entitled to paid leave on the official public holidays announced by the government. If an employee has to work on a public holiday, the employer must give a substitute day off or pay the wage for that day plus at least 50% of the basic wage.
Quick reference
| Leave type | Entitlement | Pay |
|---|---|---|
| Annual leave | 30 days a year after 1 year; 2 days a month from 6 to 12 months | Full pay; unused leave paid on exit (basic wage) |
| Sick leave | Up to 90 days a year after probation | 15 full, 30 half, 45 unpaid |
| Maternity leave | 60 days | 45 full, 15 half |
| Parental leave | 5 working days within 6 months of birth | Full pay |
| Bereavement leave | 5 days (spouse) or 3 days (close relatives) | Full pay |
| Study leave | 10 working days a year (2+ years of service) | Full pay |
Common payroll mistakes
- Paying sick leave at full pay beyond the first 15 days, or paying sick leave during probation.
- Forgetting that unpaid leave reduces the service period used for gratuity.
- Calculating the leave payout on gross salary instead of basic salary, or the other way round, without checking the contract.
- Leave balances kept in spreadsheets that do not match the payroll records.
TopTimePro tracks leave balances, applies your leave policies and passes approved leave straight into payroll and the WPS file. When an employee leaves, the same records feed the gratuity calculation.
Last reviewed: October 2026. Source: UAE Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations and Cabinet Resolution No. 1 of 2022 (Executive Regulations); MOHRE. This article is general information, not legal advice. Free zones such as DIFC and ADGM have their own employment laws.