What Is Nafis? Employer Benefits and Eligibility in the UAE

A Dubai-based manufacturing company with 82 employees received an MOHRE notice in early 2026, citing a shortfall of two Emirati hires against its Emiratisation quota. The financial exposure: AED 108,000 in contributions per missing hire, per year. What that business did not yet know was that the Nafis programme could have offset a significant portion of its Emirati payroll costs and turned a compliance burden into a genuine cost advantage.

The Nafis programme is a federal initiative launched in September 2021 under the UAE's "Projects of the 50". Its purpose is to increase the number of UAE nationals working in private sector roles by offering a structured package of financial support to both Emiratis and the businesses that employ them. As of early 2026, more than 176,000 Emiratis have been placed through Nafis across more than 32,000 private-sector establishments.

This guide explains what the Nafis programme provides, who is eligible, what employers are required to do, and what changes take effect from September 2026 following the programme's extension to 2040.

What the Nafis Programme Offers Employers

The Nafis programme reduces the net cost of hiring Emirati staff by supplementing salaries directly, sharing pension obligations, and providing family benefits that strengthen the overall remuneration package. These are not vague incentives — the amounts are defined and paid monthly.

Salary Support Scheme

Under the Emirati Salary Support Scheme, the government contributes a monthly top-up to align Emirati salaries with private sector benchmarks. The revised support framework, effective September 2026 for new beneficiaries, sets the following maximum monthly support amounts:

For employers, this means an Emirati professional earning AED 14,000 per month with a bachelor's degree could have up to AED 6,000 of that salary covered by the government. The employer's net payroll cost drops to AED 8,000 — competitive with the median private sector salary for many professional roles in Dubai and Abu Dhabi.

Pension Contribution Support

All private sector employers in the mainland UAE must register Emirati employees with the General Pension and Social Security Authority (GPSSA) within 30 days of their start date. The total contribution rate is 20% of the employee's contribution calculation salary, split as follows: the employee contributes 5%, the employer contributes 12.5%, and the government contributes 2.5% as part of the Nafis incentive. From September 2026, employers will also take on direct responsibility for their share of pension contributions, reinforcing private sector accountability. GPSSA contributions must be paid between the 1st and 15th of each month; late payment incurs a daily penalty of 0.1% of the overdue amount.

Child Allowance Scheme

From 2026, the Child Allowance Scheme under Nafis removes the previous cap on the number of eligible children. Emiratis earning below AED 50,000 per month and working in the private sector can now receive AED 800 per child monthly, with no upper limit on children. This change was introduced under the UAE's Year of Family 2026 policy priorities. Support was also extended to children of Emirati mothers and spouses of Emiratis working in the private sector, widening the qualifying pool significantly.

Unemployment Benefit

Nafis provides a safety net for Emiratis who lose private sector employment through no fault of their own. An unemployed Emirati receives AED 7,000 per month; their unemployed spouse receives AED 4,500; eligible children receive up to AED 3,000. This benefit is time-limited and subject to active job search requirements. While the unemployment benefit is primarily directed at employees, it signals to employers that Emirati staff have a degree of income continuity — reducing the flight-to-government-sector pressure that previously made private hiring less stable.

Nafis Programme Eligibility: What Employers and Employees Must Meet

Eligibility for Nafis benefits applies at two levels: the employing entity must meet structural conditions, and the Emirati employee must meet individual criteria.

Employer Eligibility Conditions

Emirati Employee Eligibility Conditions

•       UAE national, aged 18 to 60 at time of GPSSA registration

•       Employed by a private sector entity — not a federal or local government body

•       Earning a salary below the relevant cap (generally below AED 20,000 for salary support; below AED 50,000 for child allowance)

•       Salary paid through WPS or an approved official payment channel

•       Registered with GPSSA within one month of employment commencement

•       Medically fit to work, confirmed by a GPSSA-approved medical authority

•        

How to Register as a Nafis Employer: Step-by-Step

Employers do not apply for Nafis directly in the way they might apply for a government grant. The benefits flow automatically once the employer completes the required registration steps for their Emirati hire.

1.     Confirm the Emirati employee's eligibility: verify UAE nationality, age (18-60), medical fitness, and GPSSA non-registration (they should not already be covered under a military or MOI pension fund).

2.     Issue a MOHRE-compliant employment contract: the contract must specify the agreed salary, allowances, and position. The salary must meet the AED 6,000 minimum effective January 2026.

3.     Pay the salary through WPS: Nafis salary support and pension contributions are linked to WPS compliance. Any salary paid outside WPS will disqualify the hire from support.

4.     Register the employee with GPSSA within 30 days: use the GPSSA employer portal (Maashi platform). Required documents include a passport copy, Emirates ID, family book, birth certificate, service start form (Form 1), appointment letter, and a copy of the employment contract attested by MOHRE.

5.     Begin monthly GPSSA pension contributions by the 15th of each month: the employer pays 12.5% of the contribution calculation salary; the employee pays 5%; the government pays 2.5%.

6.     Report any contract amendments to MOHRE: changes to the contract, salary, or position that affect benefit eligibility must be disclosed. Failure to report can result in benefit clawback.

The Business Case: Nafis vs. Non-Compliance Costs

Some businesses still view Emiratisation as a cost rather than a benefit. A direct comparison illustrates why that calculation has changed.

The numbers are stark. At the 2026 non-compliance rate of AED 108,000 per missing Emirati, a company with two unfilled quota positions faces AED 216,000 in annual contributions — without gaining any human capital. The same budget, directed toward two Nafis-eligible hires with salaries at AED 13,000-14,000 each, produces real workforce value while meeting the target.

What Changes Under the September 2026 Framework

The Emirati Talent Competitiveness Council (ETCC) announced a revised Nafis framework in April 2026, following the extension of the programme to 2040. Key changes take effect from September 2026.

Other Nafis Benefits and Programmes for Employers

Nafis offers more than financial top-ups. The programme includes a suite of training and talent development initiatives that reduce the skills gap, a concern many employers cite when considering Emirati hires.

Conclusion

The Nafis programme is not simply a salary subsidy scheme. It is a structured government partnership that reduces the real cost of Emirati hiring while providing a compliance pathway that avoids the growing financial penalties of Emiratisation non-compliance. With the September 2026 framework introducing clearer support tiers, an unlimited child allowance, and new employer pension responsibilities, now is the right time for HR teams to audit their Nafis registration status and salary structures.

For businesses that have not yet engaged with Nafis, the starting point is straightforward: confirm any new Emirati hire meets the AED 6,000 salary threshold, register with GPSSA within 30 days, and ensure WPS compliance. From there, the programme's benefits activate automatically. Reviewing your wider Emiratisation strategy alongside a structured HR audit can help identify gaps and ensure your business remains compliant, competitive, and prepared for the 2026 changes.

Frequently Asked Questions

What is the minimum salary for Nafis' eligibility in 2026?

The minimum monthly salary for Nafis eligibility is AED 6,000, standardised across all categories from January 2026 by Cabinet decision. This applies to all private sector Emirati employees, including those in free zones and the banking sector. Employees earning below this threshold are not eligible for Nafis support until their salary reaches the minimum level.

Do small businesses with fewer than 50 employees have to use Nafis?

Companies with 20 to 49 employees in selected economic sectors are required to hire Emirati staff under Ministerial Resolution No. 455 of 2023. While participation in Nafis is the employer's choice, the programme provides salary support, making compliance substantially more affordable. Non-compliant businesses pay MOHRE contributions regardless of Nafis participation.

Can a free zone company access Nafis salary support?

Yes. Over 14,000 Emiratis are employed in free zones through Nafis as of 2026. However, free zone employers whose Emirati staff earn below AED 6,000 will receive phased support from September 2026 rather than immediate full access. Free zones governed by DIFC or ADGM operate under separate employment laws — employers there should obtain specific legal guidance on Nafis applicability to their workforce.

What happens if an employer does not register their Emirati hire with GPSSA?

Failure to register within 30 days triggers loss of the government's 2.5% pension contribution under Nafis. The employer remains liable for the full 12.5% contribution. Late GPSSA payments also accrue a daily penalty of 0.1% of the overdue amount from day 16 onwards, with no prior warning required. Missing GPSSA registration is one of the most common Emiratisation compliance failures in UAE private sector audits.

How does Nafis interact with MOHRE Emiratisation fines?

Nafis and Emiratisation fines operate in parallel. Meeting your Emiratisation quota through Nafis-eligible hires stops the AED 108,000 annual per-hire fine and simultaneously activates salary support benefits. Companies that are already paying MOHRE contributions for non-compliance receive no credit toward Nafis unless they make actual Emirati hires. The only route to both avoiding fines and accessing benefits is confirmed, WPS-registered Emirati employment.