Employer of Record in the United Arab Emirates
Contents
General information, not legal or tax advice — confirm with a local adviser before you act.
A foreign company can have staff employed in the UAE without its own entity, but UAE law has no category called employer of record.
The worker becomes the employee of a licensed local employer that holds the work permit and the visa. You are not the employer.
There is no EOR licence. On the mainland the provider holds a MoHRE staffing or outsourcing licence; in DIFC or ADGM it is a free-zone entity with its own employment rules.
A hire who neither lives nor works in the UAE needs no UAE provider at all.
What an employer of record is, in UAE terms
An employer of record is a third party that legally employs a worker and runs payroll and permits, while you direct the daily work. The general definition is in the glossary: employer of record.
In the UAE the employer is always a licensed local entity. A MoHRE work permit lets a person work for a licensed establishment, and a foreign company with no UAE establishment cannot hold one.
The mainland Labour Law makes working without a permit illegal and bars an employer from recruiting anyone without one.
A PRO or visa-processing firm is a different thing. It files paperwork for your own entity and employs no one.
Does UAE law recognise an employer of record?
The label has no legal standing, but the structure works: a licensed local entity can lawfully employ someone you direct.
The Afridi & Angell practice note covers the mainland. Its authors, Charles Laubach and Stephanie Nazareth, state the law at 1 July 2024:
The UAE does not recognise third-party entities such as an Employer of Record (EOR) or a Professional Employment Organisation (PEO)
— Charles Laubach, Partner, and Stephanie Nazareth, Associate, Afridi & Angell
Because every individual needs a locally licensed sponsor, a person placed through a provider is the employee of the EOR, PEO or labour supply company, not of the foreign entity.
The note predates MoHRE's 2025 licensing guidelines. Under them, placing workers with third parties needs a MoHRE licence backed by a bank guarantee: AED 300,000 for employment intermediation, AED 1,000,000 for temporary staffing or a combined licence.
None of these licence types is called "employer of record". A provider operates lawfully as a licensed staffing or outsourcing company. Whether a given provider needs a staffing licence depends on its model, so confirm it with counsel.
For the permit, the visa, WPS wage payment and end-of-service, you are not the employer. You do direct the work, so the commercial and permanent-establishment questions stay with you.
On the mainland, employing someone without a work permit, or misusing permits, carries fines of AED 100,000 to AED 1,000,000, multiplied by the number of workers involved, up to AED 10,000,000 in total (Decree-Law 33/2021).
Ask counsel whether you share that exposure as the client of an unlicensed provider.
Free zones are a separate answer
DIFC and ADGM have their own employment laws; the Afridi & Angell note covers the mainland only. DIFC entities apply the DIFC Employment Law, and ADGM entities apply the ADGM Employment Regulations 2024.
The provider licence: what to check when there is no EOR licence
There is no EOR licence and no register of EOR providers to look up, so the check runs on the legal employer itself. Ask the provider for each item below in writing.
| What to check | Why it matters | What the law says |
|---|---|---|
| Licence type and scope | Placing workers with a third party needs a licence, and the tier sets the guarantee | Employment intermediation: bank guarantee AED 300,000. Temporary staffing or combined licence: AED 1,000,000 (DLA Piper) |
| Which entity is the employer, on the contract and on the permit | The permit is issued to the employer, and nobody may work without one | Mainland: working without a MoHRE permit is illegal (u.ae; Labour Law) |
| Who holds the visa | Shows who bears visa and residency costs and whose permit would have to be transferred if you leave the provider | The employer pays the entry visa, travel, post-arrival medical tests and residency permit; recruitment fees to the employee are illegal (u.ae) |
| Wage payment through WPS | Late wages hit the employer's permits, and the provider's permits carry your hire | Mainland: wages due on the 1st through WPS, at least 85% on time; a foreign establishment or its UAE branch that pays its foreign workers outside the UAE can ask to exclude them, with the workers' approval (u.ae) |
| How end-of-service is funded | Decides whether a liability builds up unfunded or is paid as you go | Mainland: unfunded gratuity, 21 days of basic wage per year for years 1 to 5, then 30 (Decree-Law 33/2021). DIFC: monthly DEWS payments (DIFC Employment Law). ADGM: gratuity at exit (ADGM Regulations). Any private-sector employer: the voluntary Savings Scheme |
| Emiratisation position | The quota counts the employer's own establishment | Mainland establishments with 50 or more workers: cumulative 10% Emirati share of skilled jobs by 2026 (u.ae) |
Request a licence copy and the establishment details from the provider, and confirm both with MoHRE. A provider that cannot show a licence of the right type has no basis for placing your hire.
Which employer you get: mainland, DIFC or ADGM
The provider's entity decides the rulebook, how end-of-service is funded and what an exit costs you.
| Item | Mainland licensed employer | DIFC entity | ADGM entity |
|---|---|---|---|
| Rulebook | Federal Decree-Law 33/2021 | DIFC Employment Law | ADGM Employment Regulations 2024 |
| End-of-service | 21 days of basic wage per year for years 1 to 5, then 30; capped at two years' wage; paid within 14 days of exit; unfunded until then | No gratuity builds up after the scheme start date; the employer pays monthly into DEWS or an approved scheme: 5.83% of basic wage for years 1 to 5, then 8.33% (consolidated text) | 21 days of basic wage per year for years 1 to 5, then 30; daily rate is basic wage / 365; no cap stated |
| Notice | 30 to 90 days, set in the contract | 7 days under 3 months, 30 days up to 5 years, 90 days beyond | 7 days under 3 months, 30 days from 3 months |
| Probation | Up to 6 months; the employer ends it on 14 days' written notice | Up to 6 months; no notice figure stated | Up to 6 months; one week's written notice |
| Annual leave | 30 days after one year; public holidays inside the leave count as leave (u.ae) | 20 work days, public holidays excluded | 20 working days, national holidays excluded |
| Remote hire living abroad | Remote work allowed inside or outside the UAE with the employer's approval; permit duty not addressed | Not addressed | No UAE residency visa or ADGM work permit needed (ADGM guidance) |
| After exit | Employer pays repatriation to the place of recruitment or an agreed place, unless the worker has joined another employer or caused the termination | Not addressed | One-way flight within 30 calendar days, unless the hire is remote abroad, finds a new UAE sponsor or is dismissed for cause |
The amounts at the same tenure sit close together. On a basic wage of AED 15,000 a month, ADGM gratuity after 5 years is AED 51,781 and DIFC DEWS contributions are AED 52,470, before fund returns.
After 10 years the figures are AED 125,753 and AED 127,440. Mainland law fixes days, not dirhams: 105 days of basic wage after 5 years and 255 after 10.
The difference is cash timing. A mainland provider builds up an unfunded liability that falls due within 14 days of exit. A DIFC provider pays into DEWS monthly, and so does any provider on the voluntary Savings Scheme.
The Savings Scheme replaces gratuity for enrolled employees. It sets aside 5.83% of monthly basic wage, rising to 8.33% after 5 years, and is open to mainland and free-zone employers.
Ask a DIFC or ADGM provider for its licence scope in writing, including whether it may serve clients outside its own business and how it pays wages.
The country guide has the full three-rulebook comparison and the gratuity chart: Hiring in the UAE.
Who signs what between you, the provider and the hire
You sign with the provider, the provider signs with the employee, and only the second contract gives the person employment rights. You hold no employment contract with the hire.
| Document | Client (you) | Provider (legal employer) | Employee |
|---|---|---|---|
| Service agreement | Signs; fee, scope and indemnity are set here, and whether any liability moves to the provider depends on this clause | Signs | Not a party |
| Employment contract | Not a party | Signs as employer; on the mainland, fixed term of at most 3 years, renewable; probation up to 6 months, once (Decree-Law 33/2021) | Signs |
| Work permit and residence visa | Not the applicant | Holds the permit as employer and pays entry visa, travel, medical tests and residency (u.ae) | Pays no recruitment fees |
| Wage payment through WPS | Not a party | Pays wages through WPS on the mainland | Receives wages |
| End-of-service payment | Reimburses only if the service agreement says so | Pays the employee | Receives it |
| Day-to-day instructions | Gives them | Is the employer on paper; its staffing licence covers the placement | Follows them |
Whether end-of-service is invoiced to you monthly, at exit or not at all is a commercial term. Ask for it before you sign.
Do not skip the provider by engaging the same person as your own contractor. The mainland Labour Law defines employment as work for an employer, under its supervision and direction, in return for a wage, per the Labour Law text.
A person working under your direction can fit that definition. On the mainland, unauthorised employment carries fines of AED 100,000 to AED 1,000,000.
How they reach a foreign client with no UAE establishment is not settled, so take advice before engaging the person directly.
The post on employee misclassification penalties covers the general mechanics.
Hiring through a provider, step by step, with real timings
The permit leg is the only stage with a fixed duration: 5 working days on the mainland. Every other stage depends on the provider, so ask for dates in the service agreement.
| Step | What happens | Takes |
|---|---|---|
| 1. Choose the structure and verify the legal employer | Check the licence type and bank-guarantee tier, and which entity will be the employer | Not published |
| 2. Sign the service agreement | Fee, scope, indemnity, and who pays what if the provider's permits are suspended | Not published |
| 3. Offer and contract with the provider | The provider issues the employment contract as employer; on the mainland a fixed term runs at most 3 years | Not published |
| 4. Work permit, entry visa, medical test, Emirates ID | MoHRE's Work Bundle on the mainland: 5 steps instead of 15 (u.ae) | 5 working days, down from 30 |
| 5. Residence permit | The mainland work permit is valid for two years; a Dubai private-sector residence permit also lasts two years and is renewable (GDRFA) | Not published |
| 6. Payroll in WPS | On the mainland the provider registers the hire before the first payday; wages for a month are due on the 1st of the next month (u.ae) | First wage due on the 1st |
| 7. Probation | Mainland: up to 6 months; the employer ends it on at least 14 days' written notice | Up to 6 months |
| Total | Only the statutory permit leg is published | 5 working days for step 4; others not published |
The Work Bundle is a mainland MoHRE process; for a DIFC, ADGM or other free-zone employer, get the onboarding dates from the provider.
A hire who starts mid-month is owed part of a month's wage on the 1st of the next month, so the provider's payroll must be ready before then.
If the hire lives abroad
A person who will live and work in the UAE needs a work permit and an entry visa, and the legal employer applies for both.
A hire who stays abroad is a different case; the section on when you do not need a provider covers it.
Payday after 1 June 2026: the legal employer carries the WPS duty
Through a provider, the provider is the mainland employer, so paying on time through WPS is its duty, and a late month hits its permits first.
Under Ministerial Resolution 340 of 2026, in force since 1 June 2026, mainland wages are due on the first day of the next Gregorian month through WPS.
At least 85% of wages due must go out on time, up from 80% (Morgan Lewis).
Clyde & Co's Sara Khoja and Sarit Thomas, writing on 29 June 2026, read the resolution as keeping that duty with the employer even when it outsources payroll administration:
confirming that employers remain ultimately responsible for timely salary payments
— Sara Khoja, Partner, and Sarit Thomas, Knowledge Lawyer, Clyde & Co
A suspension reaches every hire the provider onboards, so the late-payment ladder looks different from the provider's side. The government page counts the steps from the due date:
- Day 5. The provider can no longer obtain new work permits. Every hire it is onboarding, yours included, waits.
- Day 16. Labour disputes are registered automatically if the provider has 25 or more workers.
- Day 21. An executive instrument for the wages if the provider has fewer than 50 workers, or a collective labour dispute if it has 50 or more. Precautionary attachment and a travel ban on the person in charge also apply.
Referral to the Public Prosecution is reserved for providers with 50 or more workers that repeat the violation within two consecutive months.
Alerts start from day 2, and an administrative fine applies from day 11 on a repeat violation, according to Clyde & Co.
Settle two clauses in your service agreement: who pays WPS penalties if the provider pays late, and what happens to your onboarding if the provider's new permits are suspended.
The resolution is a MoHRE rule for mainland establishments. DIFC and ADGM have their own rulebooks, so ask a free-zone provider how and when it pays wages.
A mainland employment contract may set wages in dirhams or in another currency.
Full ladder and a worked example: Hiring in the UAE.
What it costs, line by line
The statutory lines are the same under a provider as under your own entity; the provider adds a fee and removes the set-up.
The law puts each line on the legal employer, and the service agreement decides how much of it reaches you.
| Line | Who bears it | Amount | Source |
|---|---|---|---|
| Salary and allowances | Employer | Set in the contract; no general minimum wage for expatriates on the mainland | u.ae |
| Social security, expatriate | Employer | 0%: no pension scheme exists for expatriates | u.ae |
| End-of-service | Employer | Mainland: 21 days of basic wage per year for years 1 to 5, then 30. DIFC DEWS and the Savings Scheme: 5.83% of monthly basic wage for years 1 to 5, then 8.33% | Decree-Law 33/2021; DIFC; u.ae |
| Health insurance | Employer | Compulsory in Abu Dhabi and Dubai, and since 1 January 2025 in the other five emirates; premium: ask for the quote | Clyde & Co |
| Visa and permit costs | Employer | Entry visa, travel, post-arrival medical tests and residency permit; recruitment fees to the employee are illegal. Dubai: work visa AED 200 + 5% VAT; residence permit AED 200 plus fixed add-ons, with the issuance fee rising AED 100 a year beyond two years | GDRFA |
| ILOE unemployment insurance | Worker | AED 5 + VAT a month up to AED 16,000 basic wage; AED 10 + VAT above | ILOE |
| Emirati hire: pension | Employer and employee | Employer 15%, of which the government pays 2.5 points for private-sector salaries under AED 20,000; employee 11%; for nationals first employed on or after 2 October 2023; pensionable salary capped at AED 70,000 | DLA Piper |
| Emirati hire: salary floor | Employer | Mainland: AED 6,000 a month since 1 January 2026 | EY |
| Provider's fee | You | Quoted by the provider; no statutory rate | Service agreement |
The table leaves out the health insurance premium and the provider's fee: get both as written quotes.
Since 2023, mainland establishments with 50 or more workers that miss the Emirati quota have paid a monthly contribution for each Emirati not employed. It started at AED 6,000 and rises by AED 1,000 a year until 2026.
Non-compliant firms with 20 to 49 workers in the 14 listed sectors paid AED 96,000 in January 2025 for one missed Emirati hire and AED 108,000 in January 2026 for two, according to u.ae.
Ask the provider for five things in writing:
- the fee basis and what it covers;
- which lines are passed through at cost;
- whether end-of-service is invoiced monthly or at exit;
- how health insurance is priced;
- what a termination fee, if any, is.
How providers usually structure fees: employer of record cost models.
Where the model runs out
A provider settles who employs the person, not what you do with that person. Six questions stay with you.
How long can it last
The limit you can plan around is the employment contract's: on the mainland a fixed term runs at most 3 years and renews by agreement. Ask the provider what term the service agreement sets.
Permanent establishment
A foreign company has UAE corporate tax nexus if it keeps a fixed place such as an office, branch or place of management, or a dependent agent who habitually concludes contracts on its behalf, according to the Federal Tax Authority.
A provider-employed manager who signs deals for you is the standard risk, so the authority you give the person is what counts.
Corporate tax is 0% on taxable income up to AED 375,000 and 9% above that, per the Corporate Tax General Guide.
Emiratisation
On the mainland, the quota counts the employer's own establishment:
- 50 or more workers. A cumulative 10% Emirati share of skilled jobs by 2026.
- 20 to 49 workers in 14 listed sectors. One Emirati by the end of 2024 and one more by the end of 2025.
Emirati hires carry a floor of AED 6,000 a month since 1 January 2026. Employers had until 30 June 2026 to raise earlier Emirati hires to it.
Exit costs
On the mainland, gratuity and all outstanding wages are due within 14 days of termination. A party that skips notice pays the wage for the full or remaining notice period.
A mainland employer also pays the worker's repatriation, unless the worker has joined another employer or caused the termination. In ADGM the employer must provide a one-way flight within 30 calendar days, with the exceptions listed earlier.
A DIFC employer has already moved the cost into monthly DEWS payments.
IP and non-compete
On the mainland, a non-compete may run at most two years after the contract ends and must state its time, place and type of work (Decree-Law 33/2021).
It sits in the provider's employment contract and protects the employer, which is the provider. Set IP assignment and the non-compete you need in the service agreement.
Penalties
On the mainland, unauthorised employment or misuse of work permits is fined AED 100,000 to AED 1,000,000 under Federal Decree-Law 9 of 2024, multiplied by the number of workers involved, up to AED 10,000,000 in total (Decree-Law 33/2021).
The fines fall on the employer, here the provider; whether a client of an unlicensed provider shares them is not settled.
Any other mainland Labour Law violation is fined AED 5,000 to AED 1,000,000, and the fine doubles for a repeat within a year.
When you do not need a provider in the UAE
You do not need a provider for staff who stay outside the UAE, provided your own country's rules are met.
Remote staff who live abroad
In ADGM, an employer of a remote employee who neither lives nor works in the UAE has no obligation to obtain a UAE residency visa or ADGM work permit.
If the person lives and works in the UAE, the duty applies (ADGM).
Mainland law allows remote work inside or outside the UAE with the employer's approval but does not address non-resident workers. Do not read a mainland exemption into it.
Can I hire directly without an entity?
Not for a person who works in the UAE. A work permit is issued to a licensed establishment, and no one may work without one (u.ae).
A foreign company with no UAE establishment has no way to be that employer. Your choices are your own establishment, a free-zone entity or a licensed provider.
Get the set-up time and cost from the licensing authority before you compare routes.
Short missions and individual contractors
On the mainland, a mission permit lets an establishment bring a worker from abroad for a temporary job (u.ae). Workers on a mission permit of up to 3 months are excluded from WPS (u.ae).
The permit is still issued to an establishment registered with MoHRE.
An individual with a MoHRE freelancer permit works independently, without an employer's sponsorship and without an employment contract, according to K&L Gates. That is a different model; see Hiring contractors in the UAE.
Alternatives to a provider, and when each fits
The right route depends on how many people you hire, where they live and for how long. The country guide has the routes table: Hiring in the UAE.
| Route | Legal employer | Fits when | Watch for |
|---|---|---|---|
| Own mainland establishment | Your UAE entity | You plan several hires or a standing team in the UAE | Set-up time and cost: get them from the licensing authority; Emiratisation counts your own headcount |
| Free-zone entity | Your DIFC or ADGM entity | You want that rulebook: monthly DEWS payments in DIFC, a gratuity and repatriation flight at exit in ADGM | The free-zone rulebook, not the mainland one, governs the employee |
| Licensed staffing or outsourcing provider | The provider | Someone lives in the UAE, you have no establishment and the arrangement is for one hire or a few | Licence type and tier; mainland WPS payment; you direct the work, so permanent-establishment risk stays with you |
| Freelancer or contractor | The contractor | A defined project with an independent person who holds a freelance permit or licence | Work done under your supervision reads as employment; mainland fines run AED 100,000 to AED 1,000,000 |
| Remote employee abroad | The company employing the person | The person neither lives nor works in the UAE | ADGM guidance exempts the UAE visa and permit; mainland law is silent |
For an independent person on a defined project, a global contractor platform such as 4dev.com is the fit; 4dev.com is not an Employer of Record.
Moving a hire from a provider to your own entity
On the mainland, permits can be transferred between establishments, and the transfer permit is valid for two years.
A worker who changes UAE employer during probation gives at least one month's written notice. Unless agreed otherwise, the new employer compensates the old one's recruitment costs.
Gratuity accrued with the first employer has to be settled under the service agreement.
The post on employer of record versus staffing agency explains the model difference.
How to choose a provider: questions to ask
Ask these ten questions before you sign, and get the answers in writing.
- Which MoHRE licence do you hold, at which bank-guarantee tier (AED 300,000 or AED 1,000,000), and may I see it? The tier shows what the provider is licensed to do.
- Which entity will be the employer, and is it mainland, DIFC, ADGM or another free zone? The answer sets the rulebook and the end-of-service mechanism.
- Who holds the visa, and what happens to it if the service agreement ends? A mainland permit can be transferred between establishments and is valid for two years.
- How do you guarantee the wage transfer by the 1st of the month, and who pays WPS penalties? The duty stays with the employer.
- How is end-of-service funded: accrual, DEWS or the Savings Scheme, and when is it invoiced to me?
- What does your fee cover, and what is passed through at cost?
- How do you treat my hire for Emiratisation? The quota counts the employer's own establishment.
- What notice period will the contract set? On the mainland it runs between 30 and 90 days.
- What does the indemnification clause cover? Whether any liability moves to the provider depends on that clause.
- What is the exit path to my own entity? On the mainland, a worker who moves employer during probation gives at least one month's notice.
Questions people actually ask
What is an employer of record in the UAE?
A third party that legally employs a worker and runs payroll and permits while you direct the work. UAE law has no such category: the worker is the employee of a licensed local employer, not of you.
Is an employer of record legal in the UAE?
The label has no legal standing, but a licensed local entity can lawfully employ the person. On the mainland, placing workers with third parties needs a MoHRE licence with a bank guarantee of AED 300,000 or AED 1,000,000.
Can an employer of record sponsor a work permit and residence visa?
The legal employer does, not you. A mainland MoHRE work permit goes to a licensed establishment, and the Work Bundle completes permit, visa, medical test and Emirates ID in 5 working days. The employer pays visa and residency costs.
How does an employer of record handle the Wage Protection System?
On the mainland, wages are due on the 1st through WPS, with at least 85% paid on time. Clyde & Co reads the rule as leaving the employer, here the provider, ultimately responsible even if it outsources payroll administration.
How much does an employer of record cost in the UAE?
The statutory lines match an own-entity hire: 0% social security for expatriates, mainland gratuity of 21 days of basic wage a year for years 1 to 5, then 30, and employer-funded health insurance. The provider's fee comes on top.
Can I hire someone in the UAE without a local company?
Not if the person works in the UAE: a work permit needs a licensed establishment. A remote employee who neither lives nor works in the UAE needs no UAE residency visa or ADGM work permit under ADGM guidance.
How can I check that a provider is licensed?
No EOR register exists. Ask for the MoHRE licence type, the guarantee tier (AED 300,000 or AED 1,000,000) and the entity named on the contract and permit, then confirm both with MoHRE.
What are the new labour rules in the UAE in 2026?
Two changes matter: since 1 June 2026 the provider pays wages through WPS by the 1st, at least 85% on time; since 1 January 2026 an Emirati hire earns at least AED 6,000 a month. See the country guide.
Sources
- UAE Government portal (u.ae). Work permits in the private sector. Accessed 6 October 2026.
- FAOLEX (FAO). Federal Decree-Law No. 33 of 2021 on the regulation of labour relations, English text. Accessed 6 October 2026.
- Afridi & Angell. Hiring in the UAE: Overview. Accessed 6 October 2026.
- Afridi & Angell. People. Accessed 6 October 2026.
- DLA Piper. New guidelines for recruitment agency licensing. Accessed 6 October 2026.
- Clyde & Co. Significant amendments to the UAE labour law. Accessed 6 October 2026.
- UAE Government portal (u.ae). Federal Decree-Law No. 33 of 2021 on labour relations. Accessed 6 October 2026.
- UAE Government portal (u.ae). Employment of expatriates in privately held companies. Accessed 6 October 2026.
- UAE Government portal (u.ae). Payment of wages. Accessed 6 October 2026.
- DIFC. Employment Law, DIFC Law No. 2 of 2019. Accessed 6 October 2026.
- ADGM. Employment Regulations 2024, version of 28 October 2025. Accessed 6 October 2026.
- UAE Government portal (u.ae). End of service benefits for employees in the private sector. Accessed 6 October 2026.
- UAE Government portal (u.ae). Emiratis' employment in the private sector. Accessed 6 October 2026.
- DIFC. Employment Law, Consolidated Version No. 5 (July 2025). Accessed 6 October 2026.
- UAE Government portal (u.ae). Types of leaves. Accessed 6 October 2026.
- ADGM Employment Affairs Office. Guidance on the Employment Regulations 2024 (February 2025). Accessed 6 October 2026.
- GDRFA. Residence permit for private-sector workers, Dubai. Accessed 6 October 2026.
- Morgan Lewis. UAE tightens wage protection rules with new WPS resolution effective June 2026. Accessed 6 October 2026.
- Clyde & Co. UAE introduces stricter wage protection system enforcement framework. Accessed 6 October 2026.
- UAE Government portal (u.ae). Pension schemes for expatriate workers. Accessed 6 October 2026.
- Clyde & Co. Nationwide extension of employer-funded compulsory health insurance. Accessed 6 October 2026.
- GDRFA. Work visa fee, Dubai. Accessed 6 October 2026.
- ILOE. Involuntary Loss of Employment insurance. Accessed 6 October 2026.
- DLA Piper. New UAE pensions law. Accessed 6 October 2026.
- EY. UAE raises minimum salary for Emirati employees in the private sector effective 1 January 2026. Accessed 6 October 2026.
- Federal Tax Authority (FTA). Permanent establishment. Accessed 6 October 2026.
- Federal Tax Authority (FTA). Corporate Tax General Guide. Accessed 6 October 2026.
- K&L Gates. Executive Regulations of the new UAE Labour Law. Accessed 6 October 2026.