Gratuity (EOSB) Calculation Sheet

GRATUITY (END-OF-SERVICE BENEFIT) CALCULATION SHEET

Employee: ✓Employee name Start date: Start date End date: End date Years of service: Years of service

This sheet applies the formula in Article 51 of Federal Decree-Law No. 33/2021 ("Labour Law"): an employee with at least 1 year of service is entitled to 21 days' basic wage for each of the first 5 years of service, and 30 days' basic wage for each year beyond that, pro-rated for a partial final year, capped at 2 years' total wage. The calculation uses BASIC salary only, excluding allowances. Unpaid absence days are excluded from the qualifying service period. Payment is due within 14 days of the end of the contract.

1. INPUTS 1.1. Basic monthly salary: Basic monthly salary. 1.2. Daily rate (basic salary ÷ 30): Daily rate.

2. GRATUITY DAYS 2.1. Days at 21/year (first 5 years): Gratuity days at 21/year (first 5 years). 2.2. Days at 30/year (beyond 5 years): Gratuity days at 30/year (beyond 5 years).

3. AMOUNT 3.1. Gross gratuity: Gross gratuity amount. 3.2. Two-year salary cap check: Two-year salary cap check.

4. LEAVE AND DEDUCTIONS 4.1. Unused annual leave: Unused annual leave (days) days, payout Unused leave payout. 4.2. Deductions: Deductions.

5. NET PAYABLE 5.1. Net gratuity and leave payout: Net payable, due within 14 days of contract end.

6. ALTERNATIVE SCHEME 6.1. If the Employer participates in the Voluntary Alternative End-of-Service Benefits Scheme ("savings scheme") under Cabinet Decision No. 96/2023 (monthly contributions of 5.83%/8.33% of basic salary to a licensed fund instead of accruing gratuity), this sheet is replaced by a contribution reconciliation statement. DIFC has its own mandatory equivalent (DEWS).

Prepared by ______________ Date ______________

— — — ⚠️ This is a boilerplate template, not legal advice. It is written for UAE MAINLAND businesses under MOHRE (Federal Decree-Law No. 33/2021 and its executive regulations); free zones (DMCC, JAFZA, and others) have their own labour contract portals and forms, and DIFC/ADGM are separate common-law jurisdictions with their own employment law and data-protection law (DIFC Employment Law, DEWS instead of gratuity, and data-protection rules other than the PDPL) — confirm which regime applies before use. Emirate-level rules (Dubai DET/DM, Abu Dhabi ADDED/DCT/ADAFSA, Sharjah SEDD, and others) also diverge. Have this template reviewed by a UAE-qualified lawyer and verified against the current MOHRE, WPS, PDPL, and emirate-specific requirements before use.