Unified UAE Legislation Database

Practical Guide: what are the rules for deductions from End of Service Benefits of Workers?

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

Situation:

The employee with the basic salary of AED 10,000 has damaged a corporate phone worth AED 6,000. The worker is terminating his job after one year of service and still has AED 4,000 to pay.

 

Answer:

Under the UAE Labour Law (Federal Decree-Law No. 33 of 2021) and its Executive Regulations:

- An employer may deduct amounts owed by the employee to the company (e.g. advances, loans, unreturned items, damage costs) from the EoSB.

- The deduction must be justified, documented, and not arbitrary.

- The total amount owed may be fully deducted, even if it reduces the EoSB to zero.

 

Calculations: 

EoSB (1 year of service): 21 days' wage = (AED 10,000 ÷ 30 days a month) × 21 days as per law = AED 333.33 × 21 = AED 7,000

 

Final EoSB after deduction: AED 7,000 - AED 4,000 (remaining sum of the damage) = AED 3,000

 

Basis:

- Article 29 of Cabinet Decision No. 1 of 2022 on Executive Regulation of Federal Decree-Law No. 33 of 2021 on Employment Relationship

 

Useful to know:

- Not more than 3 months shall have lapsed from the due date of such deductions unless otherwise agreed.