UAE Employer Compliance Calendar 2027
Public holidays, Ramadan and summer hours, WPS, renewals, ILOE and corporate tax: the dates a mainland employer plans 2027 around.
6 min
A missed renewal or a late salary file costs more than the planning that would have prevented it. This calendar collects the 2027 dates and recurring deadlines a UAE mainland employer works to, from Cabinet Resolution No. 27 of 2024 on public holidays, the Labour Law and its Implementing Regulation, MOHRE, ICP, Dubai's licensing law and the corporate tax rules, read on 25 October 2026.
Islamic holiday dates for 2027 are estimates from the Umm al-Qura calendar: the UAE confirms each one by moon sighting, so any of them can move by a day. It is a planning aid, not legal advice: confirm dates with MOHRE, DET, GDRFA or ICP, and the FTA.
1. Public holidays in 2027
Cabinet Resolution No. 27 of 2024 sets the public holidays for the public and private sectors. Workers get them off with full pay; working one earns another day off, or that day's normal wage plus at least 50% of the basic wage (Labour Law, Art. 28).
- New Year: Friday 1 January.
- Eid Al Fitr (1 to 3 Shawwal 1448): expected Tuesday 9 to Thursday 11 March; if Ramadan lasts 30 days, 30 Ramadan is added and the holiday runs Tuesday 9 to Friday 12 March.
- Arafah Day (9 Dhu Al Hijjah 1448): expected Saturday 15 May.
- Eid Al Adha (10 to 12 Dhu Al Hijjah 1448): expected Sunday 16 to Tuesday 18 May.
- Hijri New Year (1 Muharram 1449): expected Sunday 6 June.
- Prophet's birthday (12 Rabi' Al Awwal 1449): expected Saturday 14 August.
- National Day: Thursday 2 and Friday 3 December.
- Arafah Day, the first day of Eid Al Adha, Hijri New Year and the Prophet's birthday are expected to fall on a Saturday or Sunday in 2027. Art. 3 says a holiday that falls on the weekend is not transferred; MOHRE's announcement sets the private-sector days off.
- The Cabinet may move non-Eid holidays to the start or end of the week (Art. 2), but not a holiday that falls on the weekend or on another holiday (Art. 3). MOHRE announces each private-sector holiday.
2. Ramadan and summer working hours
Two seasonal rules change the working day.
- Ramadan 1448 is expected to begin around 8 February 2027; normal working hours are reduced by two hours a day during Ramadan (Implementing Regulation, Art. 15(2)).
- Midday break: under Ministerial Resolution No. 44 of 2022, as u.ae describes it, work directly under the sun in open places is not allowed from 12:30 pm to 3 pm between 15 June and 15 September.
3. Every month: wages through WPS
Under Ministerial Resolution No. 340 of 2026, in force since 1 June 2026, the 1st of each Gregorian month is the unified due date for the previous month's wages; any payment after it counts as a delay. An establishment is compliant if it transfers at least 85% of the total wages due by the due date; that is how MOHRE measures compliance, and workers keep the right to their full wages.
- Set the payroll run so the WPS file lands before the 1st, not on it.
- If a payroll provider pays for you, MOHRE must have its details and the delegation, and you stay responsible if it pays late.
4. Renewals to diarise (Dubai rules where stated)
Several fines here are for late action, so put each expiry date in the calendar with its window.
- Work permits: MOHRE accepts a renewal up to 60 days before expiry; the main permit types are valid for two years.
- Dubai mainland trade licence: renew within the last month before it expires (Law No. 13 of 2011, Art. 8). Resolution 13/2011 lists AED 250 for failing to renew within the prescribed period and AED 200 per month of delay (a part-month counts as a full month).
- Establishment card: ICP's renewal page lists AED 100 for each month of delay, up to AED 1,000, once renewal is more than 30 days late; in Dubai the card is renewed through GDRFA, so confirm the fine with GDRFA.
- ILOE: MOHRE announced in December 2023 fines of AED 400 for not subscribing and AED 200 for not paying premiums on schedule; check current practice, and remind staff before premiums lapse.
5. Corporate tax in 2027
Corporate tax returns are filed, and the tax paid, within 9 months of the end of the tax period. For a December year-end, the 2026 return and payment are due by 30 September 2027.
- Audited financial statements are required, for tax periods commencing on or after 1 January 2025, from a Taxable Person (other than a Tax Group) with revenue above AED 50 million and from every Qualifying Free Zone Person; Tax Groups prepare audited special-purpose statements (Ministerial Decision No. 84 of 2025).
6. Emiratisation
The published plan for companies with 50 or more skilled employees runs to a 10% Emirati share of skilled roles by 31 December 2026. Check MOHRE for the targets that apply in 2027 before you plan 2027 hiring.
Quick checklist
- Add the 2027 public holidays to the company calendar, marked as estimates where they depend on moon sighting.
- Plan Ramadan rosters with two hours less per day from around 8 February 2027.
- Schedule outdoor work around the 12:30–3 pm midday break from 15 June to 15 September.
- Run payroll so the full wages reach WPS by the 1st of every month (MOHRE treats 85% as compliant; workers keep the right to full wages).
- List every work permit expiry; MOHRE accepts renewals from 60 days before expiry.
- Diarise the trade licence renewal month and the establishment card expiry (GDRFA in Dubai).
- Ask every employee to confirm their ILOE subscription is active.
- Fix the corporate tax filing and payment date for your tax period, and whether you need audited statements.
- Check MOHRE's 2027 Emiratisation targets if you have 50 or more skilled employees.
- Book holiday cover; staff who work a holiday get another day off, or that day's wage plus at least 50% of the basic wage (Art. 28(2)).
ZETUP PRO runs these deadlines for mainland companies on a published monthly retainer: work permits, renewals, WPS and visas, tracked so nothing lapses. See the pricing at zetup.ae/pricing or book a free PRO Health Check.