Salary basis audit

Basic salary vs total wage in a UAE final settlement

A final settlement should not normally be calculated from one unexplained daily rate. Federal, ADGM and DIFC rules use different wage definitions for different entitlements, so the first audit question is not only how much was paid but which wage basis was used for each line.

Reviewed by FinalPay UAE Research Desk: 9 August 2026Educational guidance, not legal advice
Direct answer

A final settlement should not normally be calculated from one unexplained daily rate. Federal, ADGM and DIFC rules use different wage definitions for different entitlements, so the first audit question is not only how much was paid but which wage basis was used for each line.

Use this page to

Understand the calculation, documents and decisions described in the title.

Do not use it to

Assume that jurisdiction, contract facts or disputed records have already been established.

Federal private sector: separate basic wage from wage

Traditional federal gratuity is calculated from the last basic wage, not the full package. Notice compensation uses the last wage. Unused annual leave on termination and overtime have their own statutory wage-basis rules.

If HR uses the same monthly figure for gratuity, notice, leave and holiday work, ask for the source and formula behind each line rather than assuming the common rate is correct.

  • Traditional gratuity: last basic wage
  • Notice compensation: last wage
  • Public-holiday cash option: normal-day wage plus at least 50% of basic wage
  • Overtime: basic-wage-based hourly calculation with the applicable uplift

ADGM: gratuity Basic Wage can be increased by the 50% floor

ADGM gratuity uses annual Basic Wage divided by 365. For gratuity purposes, Basic Wage cannot be less than 50% of Annual Wages. This means the contract's stated Basic Wage may not always be the final gratuity wage basis.

Unused vacation is a separate Daily Wage calculation based on Wages and working days, not the gratuity Basic Wage rate.

DIFC: Daily Wage includes the Annual Wage basis

For a five-day work week, DIFC Daily Wage is Annual Wage divided by 260. DIFC Courts have applied that Daily Wage to compensation for accrued vacation not taken. The definition differs from Basic Wage and can therefore produce a materially different result from monthly basic salary divided by 30.

Build a wage-basis column in your settlement audit

Create a table with component, amount, wage basis, divisor, dates and source. If the employer cannot explain the basis used for a line, that line deserves evidence review before you sign.

  • Component: salary / leave / notice / gratuity / scheme
  • Employer amount
  • Wage basis used
  • Daily-rate divisor or percentage
  • Service or leave dates
  • Official or contractual source

Questions to verify the evidence

  1. Which wage definition applies to this component?
  2. Does the rule use basic wage, Wage or total contractual pay?
  3. What divisor did HR use?
  4. Is ADGM's 50% gratuity floor relevant?
  5. Is the employee in DIFC with a 260-day Daily Wage basis?
  6. Can the employer show the source for the calculation?

Frequently asked questions

Is gratuity based on gross salary in the UAE?

Traditional federal gratuity is generally based on the last basic wage. ADGM has its own Basic Wage definition and 50% floor, while DIFC qualifying-scheme and Daily Wage rules are separate.

Is notice pay based on basic salary?

Under the federal framework, notice compensation generally refers to the worker's last wage rather than the traditional gratuity basic-wage basis.

Why is DIFC leave different?

DIFC compensation for accrued vacation uses the DIFC Daily Wage, which for a five-day employee is Annual Wage divided by 260.

Official sources and limitations

Each source supports a defined rule or process. It cannot confirm your wage, dates, leave balance, employer records or case outcome.

Ministry of Human Resources and Emiratisation (MOHRE)Federal Decree-Law No. 33 of 2021 and amendmentsFederal private-sector wages, leave, notice, termination and end-of-service benefitsUAE GovernmentEnd-of-service benefits for workers in the private sectorTraditional gratuity, the voluntary Savings Scheme and the general 14-day payment ruleUAE GovernmentOfficial leaves and vacationsCompensatory rest or cash compensation when an employee works on an official holidayADGM Employment Affairs OfficeEmployment Regulations 2024 FAQsWorked ADGM examples, unused vacation leave and termination-payment timingDubai International Financial CentreDIFC Employment Law legal databaseDIFC employment-law framework, Daily Wage, termination payments and qualifying-scheme obligationsDIFC CourtsArticle 19 termination-payment and Daily Wage application14-day termination-payment rule, Daily Wage and statutory conditions for late-payment penalties