What this guidebook covers
Companies with 50 or more skilled staff must raise Emirati representation by 2% a year, reaching 10% by the end of 2026. Missing the target costs AED 108,000 per missing Emirati a year, and faking it, with roles that exist only on paper, can cost AED 1,000,000.
This guidebook covers the 5 Emiratisation standards for UAE dealer groups, with 13 checkpoints: the target, genuine roles, Nafis, pension and WPS registration, headcount manipulation and companies with 20 to 49 staff.
The 5 Emiratisation standards
Open a standard to see the law behind it, what is checked, what it can cost and the evidence. Ideal fix times are counted from audit submission.
EM-01Emiratisation target met30 days
- The law
- Federal Decree-Law No. 33 of 2021 (as amended by Decree-Law 9/2024) · MoHRE Emiratisation resolutions (Nafis) · MoHRE Emiratisation targets: +2% of skilled staff per year for 50+ companies (1% by 30 June, 1% by 31 December)
- What we check
- The company meets its Emiratisation target for skilled roles, with the half-year and year-end milestones hit and tracked.
- What it can cost
- 8 missing Emiratis cost AED 864,000 a year, and the classification drops.
- Evidence
- MoHRE dashboard
EM-02Genuine Emirati rolesImmediate
- The law
- Federal Decree-Law No. 33 of 2021 (as amended by Decree-Law 9/2024) · MoHRE Emiratisation resolutions (Nafis) · Decree-Law 9/2024 amendments: fines for fake Emiratisation and circumvention
- What we check
- Every Emirati employee has a real job with real duties, pay and attendance. No one is registered only to meet the quota.
- What it can cost
- Up to AED 1,000,000. One company was fined AED 10M for 113 fake jobs.
- Evidence
- Attendance + WPS
EM-03Nafis, pension and WPS registered7 days
- The law
- Federal Decree-Law No. 33 of 2021 (as amended by Decree-Law 9/2024) · MoHRE Emiratisation resolutions (Nafis) · Emiratis only count if registered with GPSSA (pension) and paid through WPS · Nafis programme
- What we check
- Emirati employees are registered with the pension authority (GPSSA), paid through WPS, and employed for more than 6 months, so they count towards the target.
- What it can cost
- Unregistered Emiratis don't count: AED 108,000 each in missed-target contributions.
- Evidence
- GPSSA report
EM-04No headcount manipulation30 days
- The law
- Federal Decree-Law No. 33 of 2021 (as amended by Decree-Law 9/2024) · MoHRE Emiratisation resolutions (Nafis) · Decree-Law 9/2024: reducing headcount or changing job categories to evade targets
- What we check
- Job titles and headcount are never changed to reduce the Emiratisation target (e.g., reclassifying skilled roles as unskilled).
- What it can cost
- AED 100,000-500,000, rising for repeat offences.
- Evidence
- MoHRE records
EM-05Companies with 20–49 staff covered30 days
- The law
- Federal Decree-Law No. 33 of 2021 (as amended by Decree-Law 9/2024) · MoHRE Emiratisation resolutions (Nafis) · MoHRE targets for companies with 20-49 employees in 14 sectors
- What we check
- Smaller group companies (20-49 employees) in covered sectors check whether they're in scope and meet their Emirati hiring target.
- What it can cost
- Missed targets cost AED 108,000 per missing Emirati per year.
- Evidence
- Entity list
How to run an Emiratisation compliance audit, step by step
- Confirm what applies. List every group entity with its skilled headcount, and check which fall under the 50+ target or the 20–49 rules.
- Walk the site, standard by standard. Score each of the 13 checkpoints Pass, Fail or N/A. N/A only where the standard rules it out, with the reason recorded. Check that each Emirati employee has a real role, attends and is paid through WPS with pension registration.
- Capture the evidence. A pass counts only with proof captured at the time of the audit: headcount by entity, job descriptions, attendance, WPS and GPSSA records.
- Give every fail an owner and a fix time. Record what you saw and who owns the fix. Each standard carries an ideal fix time, from immediate to 30 days, counted from audit submission (see the table above).
- Fix it, then prove it. The site fixes the cause and uploads proof of closure; the auditor checks the proof before closing the finding.
- Re-check at the next audit. Confirm closed findings stay closed, and look for the same fail at your other sites so one gap doesn't repeat across the network.
Who this guidebook is for
- Dealer principals and GMs
- HR managers
- Auditors
A reference document, not legal advice. Fines and rules change: check the current text with the regulator or your legal adviser before acting.





