Looking to hire in United Arab Emirates

Sick leave is subject to medical certification rules: a medical certificate is required after 3 days of sickness, and sick leave is treated as a dedicated sick leave entitlement rather than general paid time off.

In the United Arab Emirates, employees must submit expenses promptly to be eligible for reimbursement. Current-year expenses must be submitted within 60 days of the expense date or within 30 days after returning from a business trip, whichever is later. Prior-year expenses must be submitted by February 1 of the following year.

Phone and internet subscriptions and coworking space costs can be reimbursed as business expenses in the UAE. These reimbursements are treated as non taxable when properly documented with a tax invoice or receipt, or for smaller amounts, a bank statement with transaction details.

Laptops, office equipment and supplies, software subscriptions, and postal charges are reimbursable when used for business purposes. These reimbursements are non taxable, provided they are supported by appropriate documentation such as a tax invoice, receipt, or for smaller amounts, a bank statement with transaction details.

A wide range of business travel costs can be reimbursed in the UAE, including insurance, visas, accommodation, flights, local transport, car-related costs, and parking or tolls. These reimbursements are non taxable when supported by the required documentation. Mileage reimbursements are also treated as non taxable, and a commonly quoted company-policy rate is AED 3.6 per kilometer, though this is not set by UAE law.

Business-related meals and groceries, including everyday meals and client or partner entertainment, can be reimbursed in the UAE. When properly documented, these reimbursements are treated as non taxable.

Other common business-related expenses in the UAE include training and courses, promotional items, wellness and gym memberships, insurance, medical costs, and gifts. When supported by the appropriate documentation, these reimbursements are non taxable. Gifts received do not require documentation and are also treated as non taxable.

In the UAE, employers may choose to offer a per diem instead of reimbursing individual travel expenses such as taxis, fuel, meals, and incidental costs. There is no fixed statutory per diem threshold; the amount is set by company policy, and a common market practice is to pay between US$ 50 and US$ 70 per day for actual travel costs. Per diems are discretionary, cannot be combined with reimbursement of the same expenses, and are treated as non taxable. Per diem claims must describe the travel dates, destination, which expenses are covered, and the business purpose of the trip.

Bonuses in the UAE include contractual and discretionary payments such as incentives and commissions, paid in addition to salary. All employee bonuses in the United Arab Emirates are untaxed.