A Dubai SME HR manager discovered during an MOHRE dispute that sick leave had been paid at full salary for the entire 90-day period across 14 employees over two years. The correct legal structure is three tiers: full pay for the first 15 days, half pay for the next 30 days, and no pay for the final 45 days. The error was invisible until an employee challenge triggered a review. Correcting it required back-calculation, repayment administration, and significant management time.
Leave entitlements under the UAE Labour Law are specific, precisely structured, and carry penalties when applied incorrectly. This guide covers the three most searched leave types - annual leave, sick leave, and maternity leave - under Federal Decree-Law No. 33 of 2021, with the exact figures, article citations, and employer obligations that apply to all private sector employers on the UAE mainland in 2026. The official UAE government guide to leave types in the private sector is the authoritative reference for all entitlements covered here.
Scope: This blog applies to private sector employees on the UAE mainland under Federal Decree-Law No. 33 of 2021. DIFC and ADGM operate under separate employment frameworks. Free zones may have additional provisions. Public sector employees are covered by different legislation with generally more generous entitlements.
|
What are the leave entitlements under UAE Labour Law? |
|
Under Federal Decree-Law No. 33 of 2021, UAE private sector employees are entitled to: 30 calendar days of paid annual leave per year (Article 29), 90 days of sick leave per year in three pay tiers (Article 31), and 60 calendar days of maternity leave (45 days full pay plus 15 days half pay) available from day one of employment (Article 30). Paternity leave is 5 paid working days. Hajj leave is 30 days unpaid and available once per service. |
Annual Leave in the UAE: What the Law Requires
Annual leave in the UAE private sector is governed by Article 29 of Federal Decree-Law No. 33 of 2021. The entitlement is expressed in calendar days - a distinction that consistently causes employer errors and employee disputes when misapplied as working days. The official UAE annual leave page confirms these entitlements in full.
|
Annual Leave Factor |
Rule Under Article 29 |
|
Full entitlement (after 1 year) |
30 calendar days of fully paid annual leave per completed year of service |
|
Partial entitlement (6-12 months) |
2 calendar days per month of service completed. An employee who has worked 8 months is entitled to 16 days. |
|
During probation (under 6 months) |
No annual leave entitlement. Unpaid leave may be agreed with the employer. |
|
Calendar days vs working days |
Annual leave is calculated in calendar days. Saturday, Sunday, and public holidays falling within the leave period count as leave days unless the contract provides otherwise. |
|
Leave pay calculation |
Calculated at a minimum on basic salary. Many employers include fixed allowances (housing, transport) if contractually specified. Daily rate = (basic monthly salary + fixed allowances) divided by 30. |
|
Maximum carry-over |
An employer cannot prevent an employee from using annual leave for more than two consecutive years. Unused leave must be encashed or carried over in line with the company's policy and Cabinet Resolution No. 1 of 2022. |
|
Encashment on termination |
Any accrued but unused annual leave must be paid out in cash on termination, regardless of how the employment ends. This is a statutory right under Article 29 and cannot be waived by contract. |
Common employer error: Scheduling an employee's annual leave to include a public holiday and counting the public holiday as a leave day without contractual authority to do so. Unless the employment contract or company policy explicitly states that public holidays within annual leave count as leave days, they are treated as additional entitlement.
Sick Leave in the UAE: The Three-Tier Pay Structure
Sick leave is governed by Article 31 of Federal Decree-Law No. 33 of 2021. The maximum entitlement is 90 days per year, after probation, with a structured three-tier pay scale. The official UAE sick leave page confirms the current rules. This three-tier structure is the most commonly misapplied provision in UAE leave law.
|
Sick Leave Tier |
Duration |
Pay Rate |
Notes |
|
Tier 1 |
First 15 days |
Full salary (100%) |
Applies once probation is completed; medical certificate required |
|
Tier 2 |
Days 16 to 45 (next 30 days) |
Half salary (50%) |
Continuous from Tier 1; no gap or break in entitlement |
|
Tier 3 |
Days 46 to 90 (final 45 days) |
Unpaid (0%) |
Employee must notify employer within 3 days of falling sick (Article 31) |
|
During probation |
Any period |
No entitlement |
Employer is not obligated to pay sick leave during the probation period |
|
After 90 days, exhausted |
Beyond 90 days |
The employer may terminate |
If the employee cannot return after all 90 days are used, the employer may end employment; end-of-service gratuity is still payable. |
The employee must notify the employer of illness within three working days and submit a medical certificate from a recognised medical entity. An employer cannot dismiss an employee or issue a termination notice while the employee is on sick leave. Termination for taking sick leave is an unlawful dismissal under the same protections as arbitrary dismissal.
Employer obligation: Sick leave entitlement cannot be waived by the employment contract. Any contractual clause that reduces the sick leave entitlement below the legal minimum is void under UAE Labour Law, regardless of when it was signed.
Maternity Leave in the UAE: Rights, Pay and Protections
Maternity leave is governed by Article 30 of Federal Decree-Law No. 33 of 2021. It is one of the most comprehensive maternity provisions in the GCC region and applies from day one of employment - no minimum service period is required. The official UAE maternity leave page confirms all current entitlements.
|
Maternity Leave Element |
Entitlement |
|
Standard duration |
60 calendar days total |
|
Pay - first 45 days |
Full salary (100%) |
|
Pay - days 46 to 60 |
Half salary (50%) |
|
Minimum service required |
None. Available from the first day of employment. |
|
When can it start |
At any time from the last day of the month preceding the expected birth month |
|
Miscarriage/stillbirth (after 6 months) |
Full 60-day maternity leave entitlement applies |
|
Miscarriage before 6 months |
Sick leave entitlement applies (not maternity leave) |
|
Child born sick or with disability |
An additional 30 days fully paid plus 30 days unpaid (requires a medical certificate) |
|
Post-maternity unpaid leave |
Up to 45 additional days if the employee or child is ill as a result of pregnancy or delivery; requires a medical certificate; this period does not count toward service for gratuity purposes. |
|
Nursing breaks on return |
Two paid hours per day for nursing, for 6 months from the date of birth (either at the start or end of the workday) |
|
Adoption (infant under 6 months) |
Full maternity leave entitlement applies |
|
Termination protection |
An employer may not dismiss or issue a termination notice to a female employee due to pregnancy, maternity leave, or absence resulting from pregnancy or birth. This is an absolute prohibition. |
Critical point: Maternity leave does not affect the employee's entitlement to annual leave, sick leave, or any other statutory leave. An employee on maternity leave continues to accrue annual leave for the period covered by the 60-day statutory entitlement.
Paternity Leave, Hajj Leave, and Compassionate Leave
Paternity Leave
UAE private sector employees are entitled to 5 paid working days of paternity leave, available to either the mother or the father, to be taken within 6 months of the child's birth. No minimum service period applies. This entitlement is in addition to any annual leave the employee may take and is not deducted from the annual leave balance.
Hajj Leave
Under Article 32, a Muslim employee is entitled to unpaid leave of up to 30 days to perform Hajj. This leave is granted once per employment with the same employer, not once per year. The employee cannot be denied this leave if they have not previously taken it with the current employer.
Compassionate Leave
|
Bereavement Event |
Paid Leave Entitlement |
|
Death of spouse |
5 days |
|
Death of a parent, child, sibling, grandchild, or grandparent |
3 days |
Compassionate leave is paid at full salary and is not deducted from annual leave. It applies from the date of the death, and the employee is not required to use annual leave days to cover this period.
What Employers Must Have in Place for Full Leave Compliance
Leave compliance in the UAE is not passive. Employers must actively maintain systems, records, and documentation to demonstrate compliance if an MOHRE dispute or inspection occurs. A ReapHR UAE HR compliance audit specifically reviews whether leave balances are tracked correctly, whether leave pay is calculated on the right salary components, and whether leave policies in employment contracts meet the current minimum standards.
• Leave records: Maintain a leave register recording the type, duration, start and end date, and pay rate for every employee's leave taken. MOHRE may request these records during inspections.
• Leave pay processing: Process leave salary through WPS at the correct rate for the leave type. Sick leave at the wrong pay tier is one of the most commonly flagged WPS discrepancies.
• Medical certificate retention: Store medical certificates submitted for sick leave. This is the required evidence if an MOHRE dispute challenges the validity of the absence.
• Maternity leave records: Document the start date, expected return date, pay rate for each period, and nursing break agreement for all maternity leave. The 6-month nursing entitlement requires a documented arrangement.
• Employment contracts: Ensure leave terms in employment contracts meet or exceed the statutory minimums. Any clause that provides less than the statutory entitlement is void, but it creates legal risk and dispute potential if it exists.
Conclusion
Annual leave, sick leave, and maternity leave under UAE Labour Law are precisely defined, legally enforced entitlements that apply to every private sector employee on the UAE mainland. The figures are specific: 30 calendar days of annual leave, 90 days of sick leave in three pay tiers, and 60 days of maternity leave available from day one. Each comes with employer obligations, record-keeping requirements, and penalties for non-compliance that are actively enforced.
Employers who understand these rules precisely - and build them into employment contracts, payroll processes, and HR systems from the start - avoid the disputes that consistently arise from miscalculation, misclassification, or inadequate documentation.
Want to check your leave policy is fully compliant? ReapHR's HR audit service reviews your leave tracking, payroll calculations, and employment contracts against current UAE Labour Law standards.
Book a UAE HR compliance audit or speak to the ReapHR team about your leave policy and employment contract requirements.
Frequently Asked Questions
How many annual leave days are employees entitled to in the UAE?
Under Article 29 of Federal Decree-Law No. 33 of 2021, private sector employees are entitled to 30 calendar days of fully paid annual leave per completed year of service. Employees who have completed at least 6 months but less than one year receive 2 calendar days per month of service. Annual leave is calculated in calendar days - not working days - so weekends and public holidays falling within the leave period count as leave days unless the contract states otherwise.
Is sick leave paid in the UAE?
Yes, but on a three-tier scale under Article 31. The first 15 days of sick leave per year are paid at full salary. The next 30 days (days 16 to 45) are paid at half salary. The final 45 days (days 46 to 90) are unpaid. Sick leave during probation is not paid. The maximum entitlement is 90 days per year, after which an employer may terminate employment, though end-of-service gratuity remains payable.
How long is maternity leave in the UAE, and is it paid?
Under Article 30, female private sector employees are entitled to 60 calendar days of maternity leave. The first 45 days are paid at full salary, and the final 15 days at half salary. No minimum service period applies - this entitlement is available from the first day of employment. Additional leave of 30 fully paid and 30 unpaid days applies if the child is born sick or with a disability requiring constant care, supported by a medical certificate.
Can an employer dismiss an employee on maternity or sick leave in the UAE?
No. An employer cannot dismiss or issue a termination notice to a female employee during pregnancy, maternity leave, or absence due to pregnancy or birth-related illness. This is an absolute prohibition under Article 30. Similarly, under Article 31, an employer may not dismiss or issue a termination notice to any employee while they are on sick leave. Both protections apply even if the sick or maternity leave extends beyond the normal term.
What happens to unused annual leave when an employee resigns or is terminated?
All accrued but unused annual leave must be paid out as a cash entitlement on exit, regardless of the reason for termination. This applies whether the employee resigns, is terminated, or the contract expires. The payment is calculated on the employee's daily rate at the time of departure. An employer cannot require an employee to forfeit unused annual leave or offset it against notice pay without the employee's written agreement.
