HR, payroll & labour

Emiratisation in 2026: Targets, Contributions, Nafis and the Rules for Private Companies

Emiratisation in 2026: 2% yearly targets for firms with 50+ staff, the 20–49 employee rule, AED 10,000 monthly contributions, the AED 6,000 wage floor, Nafis.

Photo of Sumeet YadavEdited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources
Updated October 2026 Verified against official sources 12 October 2026 15 min read
Emiratisation rules for UAE companies — MSMETOOLS guide cover
Contents (9)
  1. 1. What Emiratisation means for private employers in 2026
  2. 2. Who must meet targets: the 50+ rule and the 20–49 rule
  3. 3. What counts as a genuine Emirati hire
  4. 4. Contributions for missing Emiratis: year by year
  5. 5. Nafis: what the programme pays and what changed in September 2026
  6. 6. Fake Emiratisation and other penalties
  7. 7. Incentives: the Emiratisation Partners Club
  8. 8. Common mistakes and how to avoid them
  9. 9. What to do next

Emiratisation is the UAE's policy of raising the number of UAE nationals working in the private sector, and for employers it comes with hard numbers: targets, deadlines and a monthly charge for every Emirati you should have hired but didn't. This guide is for owners, HR managers and finance teams of mainland companies who want to know whether the rules apply to them in 2026, what the 2026 targets and contributions are, how the new AED 6,000 minimum wage and the September 2026 Nafis changes affect the cost of hiring, and what MOHRE treats as fake Emiratisation. All examples are in AED.

Quick answer

Companies with 50 employees or more employees must grow Emiratis in skilled jobs by 2% a year (1% by 30 June, 1% by 31 December). Each missing Emirati costs AED 10,000 a month in 2026 (AED 120,000 a year (AED 10,000 a month) a year). Selected firms with 20–49 staff must keep at least two Emiratis hired under their 2024–2025 targets.

  • Emiratis count only if they have a MOHRE work permit, are paid through WPS and are registered for pension

  • Minimum Emirati salary: AED 6,000 a month from 1 January 2026

  • Fake Emiratisation: AED 20,000–AED 100,000 per worker, plus repayment of Nafis support

  • Strong performers can join the Emiratisation Partners Club for fee benefits of up to AED 1.5 million

What Emiratisation means for private employers in 2026

The current framework started in 2022, when the Cabinet set a target for private companies with 50 or more employees to raise the share of UAE nationals in their skilled jobs by 2% a year. MOHRE's November 2022 announcement put the first deadline at the end of 2022, with an AED 72,000 contribution for every national not appointed from 1 January 2023. From 2023 the annual 2% was split into two steps — 1% by 30 June and 1% by 31 December — and the stated aim was to reach 10% Emiratis in skilled roles by the end of 2026.

Since 2024 the rules have also reached smaller businesses. A Cabinet decision announced by MOHRE in July 2023 brought in companies and individual establishments with 20 to 49 employees in 14 economic sectors, requiring each of them to hire at least one Emirati in 2024 and another in 2025.

Alongside the targets sits Nafis, the federal programme run by the Emirati Talent Competitiveness Council. Nafis runs a jobs platform of Emirati candidates and pays support directly to Emiratis working in the private sector — salary top-ups, child allowance and help with pension contributions — so that private-sector jobs compete with government ones.

The targets are MOHRE rules, so they apply to private establishments registered with MOHRE: mainland companies and branches. Free zone entities that hire through their own free zone authority are generally outside them.

Emiratisation in numbers (2026)

2%

Annual growth in Emiratis in skilled jobs (50+ staff)

AED 10,000

Monthly contribution per missing Emirati

From 1 July 2026

AED 6,000

Minimum monthly salary for Emiratis

From 1 Jan 2026

14

Sectors where 20–49 employee firms are targeted

Who must meet targets: the 50+ rule and the 20–49 rule

Companies with 50 or more employees

If your MOHRE establishment has 50 or more workers, you are in the main scheme. The target is measured against your skilled jobs — roles classified as skilled under MOHRE's skill levels — not your total headcount. Each half-year, the number of Emiratis in skilled roles must rise by 1% of your skilled workforce, on top of what you already had to reach in earlier periods. Because the base depends on how MOHRE classifies each role, confirm your establishment's target with MOHRE rather than relying on your own estimate.

For 2026 the deadlines were 30 June 2026 for the first 1% and 31 December 2026 for the second. MOHRE said it would apply contributions for first-half shortfalls from 1 July 2026; in earlier years, shortfalls against the year-end target were collected from the following January.

Companies with 20 to 49 employees

The expansion announced in July 2023 targets establishments with 20 to 49 employees in these 14 sectors: information and communications; financial and insurance activities; real estate; professional and technical activities; administrative and support services; arts and entertainment; mining and quarrying; manufacturing ("transformative industries"); education; healthcare and social work; construction; wholesale and retail; transportation and warehousing; and hospitality and accommodation.

Each had to hire one UAE national in 2024 and a second in 2025. The contribution for a 2024 shortfall was AED 96,000, collected from January 2025; for a 2025 shortfall it was AED 108,000, collected from January 2026, with instalments allowed. The decision also says that a company that reduces its Emirati headcount after a target year must replace the person within two months or pay that year's contribution. MOHRE selects the establishments and notifies them through its digital channels, so not every 20–49 employee firm in those sectors is necessarily on the list.

At the time of writing MOHRE had not published a separate 2026 headcount increase for this group. In practice that means keeping the two Emiratis you hired and replacing any who leave within two months. Watch MOHRE's announcements for any 2027 target.

Panorama of Abu Dhabi city blocks and office towers along the coast
Emiratisation targets apply to MOHRE-registered private employers across all seven emirates.· Image: ToGa Wanderings (CC BY 2.0)

What counts as a genuine Emirati hire

An Emirati employee only counts towards your target if the employment is real and properly registered. Ministerial Resolution No. 663 of 2022 lists what the employer must do when hiring a national:

  1. obtain a MOHRE work permit for the employee;
  2. sign an employment contract under MOHRE's rules;
  3. pay the agreed wage through the Wage Protection System;
  4. register the employee with the pension and social security system once the permit is issued, and make the monthly contributions within one month;
  5. cancel the work permit as soon as the contract ends;
  6. report contract changes that affect the employee's Nafis eligibility.

The same resolution bans paying Emiratis less than colleagues in similar jobs, and bans cutting their pay because they receive government support. It also requires the employer to give the employee a real workplace, tools and a minimum of training — a desk-less "ghost" hire fails the test.

Since 1 January 2026 there is also a pay floor. MOHRE raised the minimum wage for Emiratis in the private sector to AED 6,000 a month for new, renewed and amended work permits, after earlier steps of AED 4,000 and AED 5,000. Employers with existing Emirati staff had until 30 June 2026 to raise their pay. From 1 July 2026, Emiratis earning less don't count towards targets, and MOHRE can suspend new work permits until their salaries are corrected.

Before you count an Emirati hire

0/7

Contributions for missing Emiratis: year by year

A company that misses its target pays a financial contribution for every unfilled position. MOHRE has raised it by AED 1,000 a month each year since the scheme began.

Target yearMonthly per missing EmiratiAnnual per missing EmiratiApplies to
2022AED 6,000AED 72,00050+ employees
2023AED 7,000AED 84,00050+ employees
2024AED 8,000AED 96,00050+ and selected 20–49
2025AED 9,000AED 108,00050+ and selected 20–49
2026AED 10,000AED 120,000 a year (AED 10,000 a month)50+ employees

The 2023 figure is derived from the published AED 1,000-a-month annual increase rather than quoted from a MOHRE release; the other years are as announced.

The contribution doesn't buy compliance: it is a cost for each unfilled position, while the target for the next period still has to be met on top.

Example 1 — a mid-sized contractor

A Dubai MEP contractor has 300 employees, of whom 200 are in skilled roles. Its first-half 2026 step is 1% of 200, so 2 additional Emiratis by 30 June 2026. It hires only one.

  • Shortfall: 1 position
  • Contribution from 1 July 2026: AED 10,000 a month
  • If the gap stays open for the rest of 2026: 6 × AED 10,000 = AED 60,000, before the second-half target (another 2 Emiratis) is even counted.

Example 2 — hire or pay?

Compare the monthly cost of a genuine Emirati hire at the minimum salary with paying the contribution:

  • Salary: AED 6,000
  • Employer pension contribution: for new GPSSA members the employer rate is 15%, of which the government pays 2.5 percentage points while the salary is below AED 20,000 — so about AED 750 (12.5%)
  • Approximate cost: AED 6,750 a month
  • Contribution for not hiring: AED 10,000 a month, with no employee in return

Even before productivity, hiring is about AED 3,250 a month cheaper than paying the contribution, and the hire also protects your MOHRE classification. Budget for gratuity separately for your foreign staff — Emiratis don't accrue a lump-sum gratuity because their end-of-service benefits come through the pension system.

Example 3 — a 35-person consultancy

A 35-employee management consultancy (professional and technical activities) hired one Emirati in 2024 but none in 2025. Its 2025 shortfall was one position, so MOHRE charged AED 108,000 from January 2026, payable in instalments. If its 2024 hire resigns in 2026, it has two months to replace them or faces the contribution for that year again.

Curved office tower lit up at night on the Abu Dhabi corniche
Banks, consultancies and other skilled-job employers carry the largest Emiratisation targets because the base is skilled roles, not total headcount.· Image: Luca - 'Bluesky' (CC BY 2.0)

Nafis: what the programme pays and what changed in September 2026

Nafis is the main tool for finding and keeping Emirati staff. Employers post vacancies and search candidates on the Nafis platform, and since January 2026 MOHRE's "Emirati Work Bundle in Private Sector" links the steps from Nafis registration through the work permit to pension enrolment, using shared data with GPSSA, the Abu Dhabi Pension Fund, ICP and the health authorities.

Nafis support is paid to the Emirati employee, not the company. A revised framework applied from September 2026 to new beneficiaries:

  • Salary support of up to AED 6,000 a month for university graduates, AED 5,000 for diploma holders, AED 4,000 for high-school graduates (and for those below that level who are married or have children), and AED 3,000 for others.
  • No support below a gross salary of AED 6,000, matching the minimum wage.
  • Pension support (the Eshtirak scheme) now covers only the employee's legal share of pension contributions for Emiratis earning AED 6,000 to AED 20,000. The employer pays its own share in full.
  • Child allowance of AED 600 a month per child, with no limit on the number of children, where the parent earns up to AED 50,000.
  • Existing beneficiaries above the new amounts see their support reduced by AED 500 every six months.

These figures come from reporting on the Council's announcement; confirm the current amounts on the Nafis platform before quoting them in an offer letter. For employers the key point is simple: you can't reduce an Emirati's salary because Nafis tops it up — Ministerial Resolution 663 of 2022 prohibits it.

Fake Emiratisation and other penalties

MOHRE defines false Emiratisation as registering a national on a work permit and a contract that look formal but lack the real elements of employment — actual work, actual pay and actual supervision — in order to meet targets or claim government incentives. Paying an Emirati to stay at home, recycling the same people between group companies, or advertising "Emiratisation vacancies" that aren't real jobs all fall within it. Ministerial Resolution 663 of 2022 also bans job adverts that don't represent genuine skilled opportunities.

Emiratisation penalties in force

Sham Emiratisation linked to Nafis

Penalty

AED 20,000–AED 100,000 per worker + repay all support

Legal basis

Cabinet Decision 43 of 2025, item 1

False documents or data to obtain Nafis benefits

Penalty

AED 20,000–AED 100,000 per case

Legal basis

Cabinet Decision 43 of 2025, item 2

Hired Emirati never starts or stops attending, not reported

Penalty

AED 20,000 per worker

Legal basis

Cabinet Decision 43 of 2025, item 4

Circumventing targets (cutting numbers, reclassifying jobs)

Penalty

AED 100,000 / AED 300,000 / AED 500,000 (1st / 2nd / 3rd+)

Legal basis

Cabinet Decision 43 of 2025, item 9

Fictitious employment

Penalty

AED 100,000–AED 1,000,000 per worker + return incentives

Legal basis

Labour Law Art. 60, Decree-Law 9 of 2024

Emirati paid below AED 6,000 after 30 June 2026

Penalty

Not counted towards target; new permits suspended

Legal basis

MOHRE, December 2025

Penalties under Cabinet Decision 43 of 2025 can be appealed in writing to MOHRE within 10 days of notification, and the ministry decides within 20 days. MOHRE also downgrades violating establishments in its classification and can refer cases to the Public Prosecution. Anyone can report suspected fake Emiratisation through MOHRE's call centre on 600590000, its app or its website.

Incentives: the Emiratisation Partners Club

Companies that go well beyond their targets can join the Emiratisation Partners Club under Ministerial Resolution No. 438 of 2024. To qualify, an establishment must comply with the Labour Law and MOHRE's rules on permits, contracts and WPS, and either:

  • reach at least three times its annual Emiratisation target, with at least 30 additional Emiratis hired; or
  • train and hire at least 500 Emiratis a year in cooperation with Nafis.

Members are placed in Category 1 for a year and can benefit from reduced work permit and MOHRE service fees worth up to AED 1.5 million; press reports describe discounts of up to 80% on MOHRE fees. Members who don't keep meeting the criteria lose membership and must repay the fee difference. MOHRE has also said that companies meeting their targets get priority in the federal government procurement system.

Emiratisation dates to watch

1 Jan 2026

AED 6,000 minimum salary for new, renewed and amended Emirati work permits

January 2026

AED 108,000 collected for 2025 shortfalls (20–49 and 50+ firms)

30 Jun 2026

First-half 2026 target (1%); deadline to raise existing Emirati salaries to AED 6,000

1 Jul 2026

AED 10,000 a month per missing Emirati; under-paid Emiratis stop counting

Sep 2026

Revised Nafis support for new beneficiaries; employer pays its full pension share

31 Dec 2026

Second-half 2026 target (another 1%) — end of the 10% programme period

Common mistakes and how to avoid them

Counting total headcount instead of skilled jobs. The 2% applies to skilled roles. A logistics firm with 400 staff but only 60 skilled roles has a much smaller target than a 150-person software house where every role is skilled.

Hiring in June, losing in July. Each target builds on the last, so an Emirati who resigns soon after a deadline leaves a gap you must fill by the next one. Invest in onboarding and career paths, not just hiring.

Paying below AED 6,000. From 1 July 2026 an Emirati on AED 5,500 doesn't count, however genuine the job. Amend contracts through MOHRE so the registered wage, the WPS payment and the pension salary all match.

Late pension registration. Ministerial Resolution 663 of 2022 requires registration once the permit is issued and contributions within a month. Late registration is a breach in its own right and invites questions about whether the job is genuine.

Recycling Emiratis between group companies. Moving the same employees between related establishments to meet each one's target is the kind of circumvention Cabinet Decision 43 of 2025 fines at AED 100,000 and up.

Ignoring the two-month rule (20–49 firms). If your Emirati leaves, start recruiting through Nafis immediately; after two months the contribution applies.

What to do next

Log in to MOHRE's systems and check your establishment's current target and any outstanding contributions. If you are short, post roles on Nafis now: a genuine hire costs less than the contribution, and Emirati salaries must already be at least AED 6,000. Make sure every Emirati's contract, WPS payment and pension registration line up — the same data MOHRE uses to decide whether a hire counts. For the rest of your payroll, see our guides to the Wage Protection System and UAE employment contracts.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

Private companies with 50 employees or more employees must raise the share of UAE nationals in their skilled jobs by 2% a year — 1% by 30 June and another 1% by 31 December. The programme started in 2022 with the aim of reaching 10% by the end of 2026. Selected companies with 20 to 49 employees had separate headcount targets for 2024 and 2025.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

  1. 1.MoHRE raises minimum wage for Emiratis in the private sector to AED 6,000 per month, effective 1 January 2026 — Ministry of Human Resources and Emiratisation (archived copy) · accessed 12 October 2026
  2. 2.Private establishments subject to Emiratisation targets to be expanded in 2024 and 2025 — Ministry of Human Resources and Emiratisation (archived copy) · accessed 12 October 2026
  3. 3.50 days to go for the deadline to achieve Emiratisation target — Ministry of Human Resources and Emiratisation (archived copy) · accessed 12 October 2026
  4. 4.Ministerial Resolution No. 663 of 2022 regarding compliance with Emiratisation regulations — Ministry of Human Resources and Emiratisation (archived copy) · accessed 12 October 2026
  5. 5.Cabinet Decision No. 43 of 2025 on administrative violations and penalties related to UAE Talent Competitiveness Council programmes — Ministry of Human Resources and Emiratisation (archived copy) · accessed 12 October 2026
  6. 6.Ministerial Resolution No. 438 of 2024 on the reorganisation of the Emiratisation Partners Club — Ministry of Human Resources and Emiratisation (archived copy) · accessed 12 October 2026
  7. 7.June 30 deadline for Emiratisation targets: Ministry warns against fake schemes — Khaleej Times (22 June 2026) · accessed 12 October 2026
  8. 8.3 key Nafis updates for Emiratis working in private sector from September — Gulf News (19 August 2026) · accessed 12 October 2026
  9. 9.UAE Emiratization 2026: what companies must do now — Middle East Briefing (13 March 2026) · accessed 12 October 2026
  10. 10.Significant amendments to the UAE Labour Law: Articles 54 and 60 — Clyde & Co · accessed 12 October 2026

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