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Compliance guide · updated September 2026

Emiratisation rules 2026: what MoHRE expects from your company

Targets are set by the Ministry of Human Resources and Emiratisation and checked twice a year. Here is who they apply to, how the numbers work, what a missed checkpoint costs and how to stay on the right side of the classification tiers.

50+ employees+2% a year
20–49 employees2 Emiratis
Checkpoints30 Jun · 31 Dec
Per missing Emirati
AED 96k+per year, rising annually

Who the rules apply to

Emiratisation targets apply to private-sector companies registered with MoHRE on the UAE mainland. The obligation depends on the number of employees on each establishment card, and for smaller companies, on the sector.

50+ employees+2% / year

Emiratis in skilled roles must grow 2% a year — 1% each half-year — reaching 10% of skilled roles by end-2026.

20–49 employees2 Emiratis

Companies in 14 designated sectors must employ at least two UAE Nationals in skilled roles.

Under 20 employeesNo quota

No target today. Voluntary hires still qualify for Nafis support and Tier 1 classification.

Free zonesSeparate

Free zones run their own frameworks. The MoHRE targets on this page are for mainland entities.

Groups with several licences

Targets are assessed per establishment card. A group can be compliant at one entity and fined at another, so count each licence separately.

How the targets are calculated

For companies with 50 or more employees, the target is a percentage of skilled roles, not total headcount. Each year the required share of Emiratis in skilled roles rises by two percentage points, assessed in two one-point steps.

  • This year’s step: 2% of skilled roles, rounded up to the next whole person. A company with 80 skilled roles must add two Emiratis in 2026 — one by 30 June, one by 31 December.
  • The cumulative milestone: the programme began in 2022, so by the end of 2026 Emiratis should make up 10% of skilled roles. The same 80-skilled-role company needs eight Emiratis in place.
  • 20–49 employee companies in the designated sectors have a fixed requirement of two Emiratis rather than a percentage.

Only UAE Nationals on a full-time MoHRE contract, paid through the Wage Protection System and enrolled in the pension scheme are counted. Part-time, outsourced or unregistered staff are not.

What counts as a skilled role

MoHRE groups occupations into five levels. Broadly, a role is skilled when it sits in one of these levels, the employee holds an attested qualification above secondary school, and the monthly salary meets MoHRE’s minimum threshold for skilled workers. Labour and unskilled roles do not count towards the target.

Legislators, managers and business executivesLevel 1
Professionals in scientific, technical and human fieldsLevel 2
Technicians in scientific, technical and humanitarian fieldsLevel 3
Writing and clerical professionalsLevel 4
Service and sales occupationsLevel 5

In practice most HR, finance, customer service, sales, operations, administrative and technical roles qualify. The common mistake is counting from payroll titles rather than the MoHRE classification on the work permit — which is why an audit usually finds a different number from the one on the spreadsheet.

Designated sectors for 20–49 employee companies

Information and communications; financial and insurance; real estate; professional and technical activities; administrative and support services; arts and entertainment; mining and quarrying; manufacturing; education; healthcare and social work; construction; wholesale and retail; transportation and warehousing; accommodation and hospitality.

Information & communicationsFinancial & insurance activitiesReal estateProfessional & technical activitiesAdministrative & support servicesArts & entertainmentMining & quarryingManufacturingEducationHealthcare & social workConstructionWholesale & retailTransportation & warehousingAccommodation & hospitality

Deadlines: two checkpoints a year

MoHRE assesses progress on 30 June and 31 December. Any shortfall against the step due at that checkpoint is invoiced monthly until it is closed. The safe pattern is to brief roles in March and September so offers are accepted with weeks to spare.

Jan – Feb
Audit & planConfirm skilled headcount, classification tier and the 1% step due by June.
Mar – May
Hire for H1Briefs out by March; shortlists, interviews and offers with weeks of buffer.
30 Jun
MoHRE checkpointFirst half-year target assessed. Fines accrue monthly on any shortfall.
Sep – Nov
Hire for H2Repeat the cycle; graduate intake from summer cohorts lands here.
31 Dec
Year-end checkpointAnnual 2% target assessed; 10% cumulative milestone for 50+ companies.

Fines for non-compliance

The penalty is a monthly amount per Emirati not employed, charged from the missed checkpoint until the gap is closed. The monthly figure has risen by AED 1,000 each year since the scheme was introduced at AED 6,000 in 2022, so a shortfall costs more the longer it persists.

ShortfallPer monthPer yearSix-month gap
1 EmiratiAED 8,000AED 96,000AED 48,000
3 EmiratisAED 24,000AED 288,000AED 144,000
8 EmiratisAED 64,000AED 768,000AED 384,000
Baseline used across this site: AED 8,000 per missing Emirati per month. Treat it as a floor — the rate rises each year and MoHRE publishes the current amount.

For 20–49 employee companies in the designated sectors the fine is assessed annually per missing Emirati. Fines are not a substitute for hiring: the shortfall is reassessed at the next checkpoint and persistent non-compliance affects the classification tier below.

Read the full fines guide with worked examples →

Classification tiers and what they cost you

Every establishment sits in one of three tiers that set the fees you pay for work permits and other MoHRE transactions. Emiratisation performance is one of the main levers that moves a company between them.

Incentivised

Tier 1

Companies that exceed their Emiratisation target, train Emiratis at scale or are recognised SMEs. Lowest work-permit and transaction fees.

Standard

Tier 2

Every compliant company by default. Standard fees, scaled by the ratio of skilled workers and Emiratis.

Non-compliant

Tier 3

Violations such as fake Emiratisation, wage-protection breaches or repeated non-compliance. Highest fees and closer inspection.

Exceeding your target does more than avoid fines: it is one of the routes into Tier 1, where permit costs across your whole expatriate workforce fall. For a 300-person company that saving can outweigh the cost of the Emirati hires themselves.

Fake Emiratisation

Registering a UAE National as an employee without genuine work — a salary paid for a name on the establishment card, a “ghost” job, or a role that exists only on paper — is treated as a serious violation. MoHRE inspects, takes reports from the public, and cross-checks Nafis, pension and WPS data.

Penalties

Fines of AED 20,000 to AED 100,000 per case, higher for repeat offences; downgrade to Tier 3; the employee is removed from your Emirati count, so the original shortfall fine applies as well; and possible suspension of the establishment’s permits.

The defence is evidence of real work: a job description, a reporting line, outputs, and a salary that matches the role. Every placement we make comes with all four.

Compliance checklist

Seven things to have in place before the next checkpoint.

  • Count skilled roles per establishment card using MoHRE’s classification, not your payroll titles
  • Confirm every Emirati employee is on a MoHRE contract, paid through WPS and enrolled for pension
  • Calculate this year’s 2% step and the cumulative 10% milestone
  • Register the establishment and every Emirati hire on Nafis
  • Put hiring briefs out by March and September, not June and December
  • Check the classification tier and what would move it
  • Keep evidence of genuine work for every Emirati role — job description, reporting line, outputs

Rules FAQ

The MoHRE targets described here apply to mainland private-sector companies registered with MoHRE. Free zones run their own frameworks and some have introduced voluntary or incentive-based programmes. We work with mainland companies only.

MoHRE classifies roles into five occupational levels. Broadly, skilled means professional, technical, supervisory and administrative roles held by someone with an attested qualification above secondary school and a monthly salary at or above the MoHRE threshold. Labour and unskilled roles do not count.

Only full-time employees on a MoHRE-registered contract, with wages paid through the Wage Protection System and pension contributions in place, are counted. Part-time and outsourced staff are not.

MoHRE calculates the shortfall against the target due on 30 June or 31 December and invoices a monthly fine per missing Emirati until the gap is closed. Persistent non-compliance can also move your establishment to a lower classification tier.

Targets are assessed per establishment card, so each licence with 50+ employees carries its own 2% step. Groups often meet the number at one entity and miss it at another; a group-level audit prevents that.

HR team planning Emiratisation targets

Next step

Know your number before MoHRE tells you

A two-week audit maps every skilled role, verifies your Emirati count and sequences a hiring roadmap to each checkpoint — free for mainland companies.

Stay compliant

Tell us the role. We’ll send Emirati candidates.

Replies within one working day. Prefer to talk first? Book a 30-minute meeting and we’ll map your Emiratisation target together.

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