26 August 2026 · Change
What Resolution 340 Changed for Employers
The Official Platform of the UAE Government says Ministerial Resolution No. 340 of 2026 now governs wage payment through WPS. Employers should use the current MoHRE instruction when checking salary due dates, payment records and late-payment measures. Older guidance may identify a previous rule, so keep the governing version attached to the payroll review.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Use the current instruction for September
If your payroll calendar still cites Resolution No. 598 of 2022, stop and check the employer record before you build the September file. The public UAE Government WPS page updated in June 2026 identifies Ministerial Resolution No. 340 of 2026 as the applicable WPS decision. The object that makes this claim true is the published MoHRE instruction, not a payroll vendor's template or a cached blog post.
Resolution 340 changes the control you perform first. The official page says the first day of each Gregorian month is the due date for the previous month's wages, and an establishment with lawful deductions should transfer at least 85% of total wages on time. Read the registered contract payday and the current MoHRE notice together before approving a file.
Example: a September register has 12 employees at AED 5,000 each, so gross wages are AED 60,000. Lawful deductions of AED 300 plus AED 200 equal AED 500, leaving AED 59,500 to transfer. The 85% control point on AED 60,000 is AED 51,000. The example clears that test, but it still needs deduction evidence and a bank result matching AED 59,500.
The employer record decides the fit
This page is for a private-sector establishment registered with MoHRE and preparing a wage payment through WPS. The relevant object is the establishment file, because the government page describes the monitoring and notices as measures against the non-compliant establishment. An employee spreadsheet on its own cannot tell you which employer instruction applies. That is why the establishment file, rather than a generic guide, controls the next step.
A business with a different payment channel, an approved exclusion, or a payroll period that does not match the standard calendar needs to check its actual MoHRE status before copying this workflow. Do not infer an exclusion from a job title or from what happened last month. The employer account and the contract are the records to inspect.
If you are approving September payroll now, make the version decision first. Open the current MoHRE notice, record the resolution named there, then compare the notice with the contract payday and the last accepted WPS result. This takes less time than rebuilding a file after an alert and gives the approver a specific source to sign off.
Four records make the change usable
The resolution is not useful if it sits apart from the payroll evidence. Start with the employment contract and any approved amendment, then put the salary register beside the WPS file and the payment result. The chain should show what was agreed, what was calculated, what was submitted and what the financial institution accepted. The source register should travel with the calculation, so a reviewer can see which fields were present when the total was approved.
A salary change must have an effective date and an approving record. A deduction must have the document that permits it. A rejected line must remain visible beside the correction. Those objects make a payroll conclusion testable when the person who prepared the file is not available to explain it. The approval email matters only when it names the change and points to that document.
Keep the source version with the monthly review. The MoHRE WPS page says wage payment is monitored through the system, while Article 16 of Federal Decree-Law No. 33 of 2021 requires an establishment to submit whatever is needed to prove payment if requested. The file therefore needs both the rule used and the result produced.
| Record | What the check proves | Owner action |
|---|---|---|
| Employment contract | Registered payday and agreed wage | Confirm amendments before payroll closes |
| MoHRE WPS instruction | Current Resolution 340 process | Attach the version used for review |
| Salary register | Employees, gross pay and deductions | Lock approved changes |
| Payment result | Funds were released or rejected | Save acceptance or correction evidence |
Turn the resolution into four checks
First, freeze the approved employee list and the contract changes for the period. Second, compare each employee's wage fields with the signed contract and the approved amendment. Third, calculate the register total and compare it with the WPS file before submission. Fourth, save the bank or authorised financial-institution result beside the submitted file. This makes the check reproducible across payroll staff and providers.
The important handoff is the exception list. It should name the employee, the field that differs, the document that resolves it and the person who approved the correction. A note marked checked is not evidence of a check. The WPS file, contract and payment result have to remain available together.
When the file is rejected, keep the original result. Correct the source record, regenerate the file and preserve the new result with the reason for the change. That sequence distinguishes a controlled correction from an unexplained overwrite and gives management a clear answer if the current MoHRE process produces a notice. Record the person who released it, not only the time stamp.
The public pages are not fully synchronised
There is a real publication mismatch. The current Arabic UAE Government WPS page names Ministerial Resolution No. 340 of 2026 and publishes its staged measures, while the public English page still displays earlier Resolution No. 598 of 2022 in its explanatory text. The official material does not state one synchronised English version of the change.
We recommend using the current MoHRE notice in the employer account for the September control, because that is the instruction attached to the establishment's live process. Keep a copy of the notice and the date you used it. Do not delete the older procedure until the source record shows which steps it replaced. It gives the approver a source record to follow if the file is questioned.
Your action today is narrow. Confirm the live instruction, lock the contract and salary register, test the WPS total, and save the payment result. If the notice and the payroll provider's template disagree, stop the approval and resolve that difference against MoHRE's record before the file leaves the desk. Do this before requesting a fresh payroll run.
Frequently Asked Questions
For checking that your payroll rule is current.
Which resolution governs WPS in 2026?
The Official Platform of the UAE Government identifies Ministerial Resolution No. 340 of 2026 as the current WPS rule for wage payments. Employers should still check the latest MoHRE notice in the employer account before each payroll review.
Why check an older WPS file?
The UAE Government page has carried earlier WPS guidance, while its current page identifies Resolution No. 340 of 2026. Comparing the version attached to your payroll file with the current MoHRE source helps prevent an outdated process from being repeated.
What should an employer review after the change?
The current UAE Government guidance points employers to the due date, WPS payment record and staged response to delay. Check those items against the salary register, bank proof and employer notices before approving the monthly file.
Can Exiloz review the current WPS position?
Exiloz can compare your salary register, WPS file and employer instruction, then list the exceptions for approval. The MoHRE notice remains the authority for the employer's legal and operational obligations and internal payroll control records.
Is your WPS rule current?
Exiloz compares your payroll calendar and WPS file against the current employer instruction, then records the exceptions for your review.