10 October 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.
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Resolution 340 changes the first WPS check
Ministerial Resolution No. 340 of 2026 is the WPS instrument named by the Official Platform of the UAE Government for current wage payments. It replaces the old resolution as the reference point for a September payroll review. Wages for the previous month are due on the first day of each Gregorian month. Where lawful deductions apply, the establishment should transfer at least 85% of total wages on time. Save the current MoHRE instruction with the approval record.
That change is not a cosmetic update to a payroll template. It changes the order of work. Freeze the contract records and approved employee changes, read the current employer notice, then test the salary register against the WPS file and payment result. A provider's file can look familiar and still cite a process that no longer matches the official instruction. The version check belongs before the calculation is approved.
Worked example: a register for twelve employees at AED 5,000 each gives AED 60,000 in gross wages. Lawful deductions of AED 300 and AED 200 total AED 500, so the amount to transfer is AED 59,500. The 85% control point on AED 60,000 is AED 51,000. The example clears that control, but the employer still needs the deduction records and payment proof.
The establishment record decides the fit
This workflow is for a private-sector establishment registered with MoHRE and preparing wages through WPS. The establishment file matters because the official page describes monitoring, notices and later measures by reference to the employer. An employee spreadsheet cannot tell you whether a particular establishment or worker sits inside an exception. Start with the employer account, the contract and the current MoHRE instruction.
The government page lists exclusions for some workers and establishments. An approved unpaid-leave case, for example, requires the ministry to be notified and supporting documents to be supplied. Banks, houses of worship and certain other listed employers are also treated separately. Do not infer that a worker is outside WPS from a job title, a leave label or last month's treatment. Check the actual record.
If September approval is waiting, make the fit decision before changing any salary line. Record the resolution named in the live notice, the establishment status and any exception relied on. Then compare the contract payday with the last accepted WPS result. This gives the approver a short chain of evidence and prevents a payroll operator from silently carrying forward an assumption.
Keep the rule beside the records it governs
Federal Decree-Law No. 33 of 2021, Article 22, places the wage payment obligation on the employer and requires payment on the due date through systems approved by the Ministry. Article 16 of Cabinet Resolution No. 1 of 2022 states that establishments registered with the Ministry pay through WPS or another approved system. Resolution 340 then supplies the current WPS operating reference. The file should show all three layers.
A salary change needs an effective date and an approved amendment. A deduction needs the record that permits it. A rejected line needs to remain visible beside its correction. These objects let a reviewer test what was agreed, calculated, submitted and accepted without asking the preparer to reconstruct the month. A message saying checked is not a substitute for the document behind the field.
Keep the current MoHRE source with the monthly file. The source version explains why the due-date and 85% controls were used, while the register and payment result show what the establishment actually did. If a provider's export and the employer record disagree, preserve both, mark the exception and send it to the person who can approve the correction.
| Record | Question answered | Action before approval |
|---|---|---|
| Employment contract | What wage and payday were agreed? | Attach approved amendments |
| MoHRE instruction | Which WPS process is current? | Save the version reviewed |
| Salary register | What was calculated? | Lock approved changes |
| Payment result | What was accepted or rejected? | Retain the bank evidence |
Make the version check part of four handoffs
Start by freezing the approved employee list and the contract changes for the period. Compare each wage field with its source record. Calculate the register total and compare it with the WPS file before submission. After release, save the bank or authorised financial-institution result beside the submitted file. The sequence is short, but it prevents the most common failure: checking the final screen without checking the inputs.
The useful handoff is an exception list. Name the employee or field that differs, the document that should resolve it, the person who owns the decision and the status of the correction. A note marked checked tells the next reviewer nothing. The original register, WPS file and payment result must stay together so the control can be repeated by another member of the team.
If the file is rejected, keep the original result. Correct the source record, regenerate the file and save the new result with the reason for the change. Record who released the correction and which document supported it. An unexplained overwrite removes the very evidence needed to show that the employer responded to the current MoHRE process.
A provider template cannot settle a source conflict
The official UAE Government page identifies Resolution No. 340 of 2026 and publishes the current WPS due-date and staged-response material. The material reviewed does not explain how MoHRE will resolve every conflict between a provider template carrying an older resolution and a live employer notice carrying the current one. That operational edge remains unsettled. Do not treat a familiar template as proof of the applicable process.
We recommend using the live MoHRE notice attached to the establishment account, then retaining a copy with the payroll review. The reason is traceability. An approver can see the instruction used, the records tested and the payment result saved. If the notice is unavailable or conflicts with the provider's file, pause release and ask MoHRE or the authorised channel to settle the point before filing.
Do this today. Confirm the live instruction, check the establishment fit, lock the contract and salary register, test the total and save the payment result. The cost of getting the version wrong is a failed control followed by a delayed correction. A short source check before approval is cheaper than explaining an obsolete process after the file has left the desk.
Related guides
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.