How the Emiratisation quota works in 2026
u.ae states that the UAE Cabinet approved a decision to raise Emiratisation rates to 2 per cent annually for skilled jobs in private sector establishments with 50 or more employees, to achieve an overall rate of increase by 10 per cent by 2026. MOHRE's Emiratisation targets page puts the same rule as 2 per cent annual growth of Emirati employees in skilled positions.
In February 2023 MOHRE split the annual step in two. Companies are required to increase Emiratisation in skilled jobs by 1 per cent every six months, while remaining on track to achieve the overall 2 per cent target by the end of the year, and the financial contributions are collected half yearly rather than annually. That gives two checkpoints a year, 30 June and 31 December, and the schedule below. Only the first and last rows are quoted by MOHRE as figures; the rows in between follow arithmetically from 2 points a year and 1 point a half year.
| Checkpoint | Target share of skilled roles |
|---|---|
| 31 December 2022 | 2% |
| 30 June 2023 | 3% |
| 31 December 2023 | 4% |
| 30 June 2024 | 5% |
| 31 December 2024 | 6% |
| 30 June 2025 | 7% |
| 31 December 2025 | 8% |
| 30 June 2026 | 9% |
| 31 December 2026 | 10% |
Which roles count as skilled
The quota is measured on skilled roles, not on total headcount, so the denominator matters more than the payroll size. u.ae lists nine professional levels and treats work as skilled only when three conditions are met together: the worker is at professional levels 1 to 5, holds a certificate higher than the secondary certificate or an equivalent certificate attested by the competent authorities, and earns a monthly salary excluding commission of not less than AED 4,000.
- Legislators, managers and business executives (skilled)
- Professionals in scientific, technical and human fields (skilled)
- Technicians in scientific, technical and humanitarian fields (skilled)
- Writing professionals (skilled)
- Service and sales occupations (skilled)
- Skilled workers in agriculture, fisheries and animal husbandry (not skilled work)
- Craftsmen in construction, mining and other craftsmen (not skilled work)
- Operators and assemblers of machinery and equipment (not skilled work)
- Simple professions (not skilled work)
MOHRE's classification of each role on the establishment file is what counts. An internal job title does not make a role skilled, and a role can drop out of the skilled count if the salary or the attested qualification condition is not met. Treat the skilled figure in this calculator as your best reading of the file, then confirm it against MOHRE's own record.
The contribution on each unmet position
MOHRE announced in January 2023 that non-compliant companies pay AED 6,000 per month for every UAE national not hired, and that the monthly contribution would increase progressively at a rate of AED 1,000 annually until the year 2026. That gives AED 9,000 a month, or AED 108,000 over twelve months, for each unmet position in 2026.
The rate that applies is the rate of the year in which MOHRE charges the contribution, not the year of the missed target. The published annual figures line up exactly on that reading: AED 72,000 for each Emirati not appointed during 2022, charged from 2023 at AED 6,000 a month; AED 96,000 for a missed 2024 target, collected starting January 2025 at AED 8,000 a month; and AED 108,000 for a missed 2025 target, collected in January 2026 at AED 9,000 a month. MOHRE confirmed in October 2025 that financial contributions will be imposed as of 1 January 2026 on companies that fail to meet their required Emiratisation rates.
| Year charged | Per month | Twelve months |
|---|---|---|
| 2023 | AED 6,000 | AED 72,000 |
| 2024 | AED 7,000 | AED 84,000 |
| 2025 | AED 8,000 | AED 96,000 |
| 2026 | AED 9,000 | AED 108,000 |
MOHRE published the AED 6,000 starting point, the AED 1,000 annual step and the annual figures of AED 72,000, AED 96,000 and AED 108,000. The AED 84,000 row for 2024 is not a separately published figure: it follows from the step, and is shown as arithmetic.
Nothing has been published beyond 2026. The step was announced as running until the year 2026, and no target percentage or contribution rate for 2027 appeared on mohre.gov.ae or u.ae when this page was checked on 5 September 2026. The calculator shows no figure past the end of 2026 rather than extending the line.
Companies with 20 to 49 employees
Smaller establishments are covered by a hire count instead of a percentage, and only in 14 sectors. MOHRE began implementing the rule on more than 12,000 companies in January 2024, requiring at least one UAE citizen in 2024 and another one in 2025, with AED 96,000 for each UAE citizen not appointed in 2024 collected starting January 2025, and AED 108,000 for failure to meet the 2025 target collected in January 2026. In October 2025 MOHRE restated the requirement as recruiting at least one UAE citizen and retaining citizens already working for them before 1 January 2026. No further hire count or amount has been published for this band.
The 14 sectors MOHRE named are:
- Information and communications
- Finance and insurance
- Real estate
- Professional and technical activities
- Administrative and support services
- Education
- Healthcare and social work
- Arts and entertainment
- Mining and quarrying
- Transformative industries
- Construction
- Wholesale and retail
- Transportation and warehousing
- Accommodation and hospitality
Nafis, GPSSA and the cost of an Emirati hire
Nafis is the federal programme behind the targets. u.ae states that the Nafis programme aims to employ 75,000 Emiratis in the private sector over the next five years, and the same page states that MOHRE has set the minimum monthly wage for Emiratis working in the private sector at AED 6,000, effective 1 January 2026.
The payroll treatment differs as well. Emiratis are outside the end of service gratuity formula and are enrolled with the General Pension and Social Security Authority instead. u.ae gives private sector contributions of 11 per cent from the employee and 15 per cent from the employer, with 2.5 per cent government support for pensionable salaries under AED 20,000 for those who joined the labour market for the first time on or after 31 October 2023, under Federal Decree-Law 57 of 2023. If you are costing an expatriate leaver at the same time, the UAE gratuity calculator covers the other side.
Meeting the target by moving people around rather than hiring is treated separately. MOHRE imposes AED 100,000 for a first proven case of circumventing the targets, AED 300,000 for a second and AED 500,000 for a third, and requires the company to achieve the target based on its actual status before the circumvention. Those fines sit on top of the monthly contribution and are not modelled here.
Worked example
An establishment with 120 employees, of whom 100 sit in skilled roles, with 4 Emiratis already in those roles, measured at 31 December 2026 with the contribution charged in 2026. Press "Load the worked example" in the calculator to see the same lines live.
| Line | Working | Result |
|---|---|---|
| Skilled roles | Levels 1 to 5 on the establishment file | 100 |
| Target at 31 December 2026 | 10% of 100 skilled roles | 10 |
| Emiratis in skilled roles | As recorded | 4 |
| Positions short | 10 required less 4 employed | 6 |
| Monthly contribution | 6 x AED 9,000 | AED 54,000 |
| Twelve months | AED 54,000 x 12 | AED 648,000 |
At the 30 June 2026 checkpoint the same establishment needs 9 Emiratis rather than 10, so the gap is 5 positions and the monthly exposure AED 45,000. Hiring two Emiratis into skilled roles before the checkpoint takes AED 18,000 a month, or AED 216,000 over twelve months, off the figure.
Assumptions and exclusions
- The percentage quota applies to MOHRE registered private sector establishments with 50 or more employees. Free zone establishments register with their own authority and are not modelled here.
- Only the first and last rows of the target schedule are MOHRE figures: 2 per cent at the end of 2022 and 10 per cent at the end of 2026. The rows between them follow from 2 percentage points a year and 1 point a half year, and are shown as arithmetic rather than as separately published numbers.
- The target is read as a cumulative share of skilled roles, so 10 per cent of skilled roles at the end of 2026 rather than 10 percentage points added to whatever rate an establishment started from. That is how MOHRE frames the end points it publishes, 2 per cent at the end of 2022 and 10 per cent by 2026, and it is the reading the calculator uses.
- The required number of Emiratis is rounded up to a whole person. MOHRE has not published a rounding rule, so its own system decides the figure that appears against your establishment.
- The contribution rate used is the rate of the year the contribution is charged, which reproduces MOHRE's published AED 72,000, AED 96,000 and AED 108,000 annual figures.
- Twelve months is a full year of exposure. MOHRE collects half yearly, so the amount actually charged depends on how long each position stays unfilled.
- No target percentage and no contribution rate have been published beyond 2026, so the calculator shows none for 2027.
- In the 20 to 49 band the calculator compares the Emirati headcount you enter against the published hire count. MOHRE's rule for that band is a count of UAE citizens hired and states no skill level, so enter the Emirati headcount rather than only those in skilled roles.
- For that band MOHRE has published a hire count for 2024 and 2025 only. For a later year the calculator carries the 2025 requirement of two Emiratis forward and labels it as carried forward, because MOHRE asks these establishments to retain the citizens already working for them, and it shows no contribution amount at all.
- Fines for circumventing the targets, Nafis subsidies, GPSSA payroll cost and any emirate level or sector level programme are outside this tool.
How Axion People tracks the quota
In Axion, the People box holds the employee record that this calculation depends on: nationality, role classification, salary and start date. That makes the skilled role count and the Emirati count a report rather than a spreadsheet exercise, next to payroll runs, WPS files, GOSI and gratuity accrual in the same box, in Arabic and English. Axion reports the position; it does not file anything with MOHRE and it does not decide how a role is classified.
Frequently asked questions
How many Emiratis does a company with 50 or more employees need in 2026?
Ten per cent of its skilled roles by 31 December 2026, reached through one percentage point at 30 June and another at 31 December. On 100 skilled roles that is 9 Emiratis by 30 June 2026 and 10 by 31 December 2026. The target is measured on skilled roles, meaning MOHRE professional levels 1 to 5, not on total headcount, so a company with 300 employees of whom 80 sit in skilled roles needs 8 Emiratis at the end of 2026, not 30.
What is the Emiratisation contribution in 2026 and how is it worked out?
MOHRE set the contribution at AED 6,000 a month for every citizen not hired and said it would rise by AED 1,000 a year until 2026, which puts it at AED 9,000 a month, or AED 108,000 over twelve months, for each unmet position. The rate that applies is the one in force when the contribution is charged: AED 96,000 was charged from January 2025 for a missed 2024 target and AED 108,000 from January 2026 for a missed 2025 target. Since February 2023 the contributions are collected half yearly rather than once a year.
Which roles count as skilled for the Emiratisation quota?
u.ae sets three conditions together: the worker is at professional levels 1 to 5, which run from legislators, managers and business executives down to service and sales occupations; the worker holds a certificate higher than the secondary certificate or an equivalent, attested by the competent authorities; and the monthly salary excluding commission is at least AED 4,000. Levels 6 to 9, covering agriculture, crafts, machine operators and simple professions, are not skilled work. MOHRE's own classification of each role on the establishment file is what counts, not an internal job title.
Do companies with 20 to 49 employees have an Emiratisation target?
Only in 14 designated sectors, and as a hire count rather than a percentage. MOHRE required at least one Emirati during 2024 and another during 2025, with AED 96,000 for each citizen not appointed in 2024 collected from January 2025, and AED 108,000 for the 2025 target collected in January 2026. In October 2025 MOHRE restated the requirement as recruiting at least one UAE citizen and retaining those already employed before 1 January 2026. No further hire count or amount has been published for these establishments beyond 2025.
What happens after the 10 per cent target at the end of 2026?
Nothing further has been published. The Cabinet decision set 2 percentage points a year to reach 10 per cent by 2026, and MOHRE said the monthly contribution would rise by AED 1,000 a year until 2026. Neither a target for 2027 nor a contribution rate for 2027 appeared on mohre.gov.ae or u.ae when this page was checked on 5 September 2026, so this calculator shows no figure past the end of 2026 rather than extrapolating one.
What is Nafis and does it change the cost of hiring an Emirati?
Nafis is the federal programme that supports Emiratis moving into private sector jobs, and u.ae states it aims to employ 75,000 Emiratis in the private sector over five years. Hiring an Emirati also changes the payroll cost: Emiratis are outside the end of service gratuity formula and are enrolled with GPSSA instead, where u.ae gives private sector contributions of 11 per cent from the employee and 15 per cent from the employer, with 2.5 per cent government support for pensionable salaries under AED 20,000, for citizens who joined the labour market for the first time on or after 31 October 2023. u.ae also states that MOHRE has set the minimum monthly wage for Emiratis working in the private sector at AED 6,000, effective 1 January 2026.
Related tools and guides
- GCC payroll compliance in 2026: WPS, GOSI and gratuity, the guide that sits behind these payroll tools.
- UAE gratuity calculator, for the 21 and 30 day end of service formula that applies to expatriate staff rather than Emiratis.
- GOSI calculator, for the Saudi equivalent of the social insurance side.
- Axion features and pricing per box.
- All Axion tools and the Axion FAQ.
Sources
All sources checked on 5 September 2026.
- u.ae, Emiratis employment in the private sector: 2 per cent a year on skilled jobs, 10 per cent by 2026, AED 6,000 a month rising AED 1,000 a year, the 20 to 49 rule and the Nafis target
- u.ae, Skill levels of jobs in the UAE: the nine professional levels and the three conditions for skilled work
- MOHRE, Emiratisation targets (guidance and awareness portal)
- MOHRE, 7 February 2023: amendments to the mechanism, 1 per cent every six months and contributions collected semi-annually
- MOHRE, 6 January 2023: financial contributions on companies that failed the 2 per cent target, AED 6,000 a month and AED 72,000 for each Emirati not appointed during 2022
- MOHRE, 2 January 2024: targets on companies with 20 to 49 employees, the 14 sectors, AED 96,000 and AED 108,000
- MOHRE, 27 October 2025: 2025 deadlines and contributions imposed from 1 January 2026
- MOHRE, 4 May 2023: fines of AED 100,000, AED 300,000 and AED 500,000 for circumventing the targets
- u.ae, Pensions and social security for UAE citizens (GPSSA contribution rates)
This calculator gives an estimate from MOHRE's published targets and contribution schedule. It is not legal advice and it is not a government or MOHRE tool. MOHRE's own classification of your establishment and of each role decides the real target, the real shortfall and the amount charged. Check the figure on your MOHRE account or with a qualified adviser before relying on it.