Ministerial Resolution No. 455 of 2023 · UAE Federal
Extends Emiratisation to establishments with 20 to 49 employees in 14 selected economic activities: at least one Emirati must be employed in 2024 and a second in 2025. Missing the target costs AED 96,000 for 2024 and AED 108,000 for 2025, payable in instalments, with penalties for sham Emiratisation and a right of appeal to the Ministry's grievance committee.
Ministerial Resolution No. 455 of 2023 extends Emiratisation targets to private-sector establishments with 20 to 49 employees that operate in 14 selected economic activities. It was issued by the Minister of Human Resources and Emiratisation on 10 July 2023, has six articles and an annex, and under Article 6 took effect on publication in the Official Gazette. It remains in force.
Article 1 applies the Emiratisation controls to establishments with 20 to 49 employees in the annexed activities and requires each to employ at least one national employee in 2024 and another in 2025; the Ministry notifies targeted establishments through its digital channels. The annex lists the 14 primary activities, classified on ISIC4: information and communication; financial and insurance activities; real estate; professional, scientific and technical activities; administrative and support services; education; health and social welfare; arts and entertainment; mining and quarrying; manufacturing; construction; wholesale and retail trade; transportation and storage; and accommodation and hospitality. Each primary activity carries detailed sub-activities and the Ministry updates the list periodically.
Article 2 sets the financial contribution. An establishment that appoints no Emirati in 2024 pays AED 96,000 from January 2025, and one that appoints none in 2025 pays AED 108,000 from January 2026; both may be paid in monthly instalments from those dates. If an establishment reduces its Emirati headcount after a target year it must appoint a replacement within two months or pay the contribution for that year. Non-payment is dealt with under the procedure in Ministerial Resolution No. 279 of 2022.
Article 3 applies the fines in Cabinet Resolution No. 95 of 2022 and its amendments, now replaced by Cabinet Resolution No. 43 of 2025, where manipulation, fraud, inaccurate information or fictitious Emiratisation is proven. Article 4 subjects targeted establishments to periodic review, control and evaluation by the Ministry's specialised units. Article 5 gives establishments a right of appeal to the Ministry's grievance committee under Ministerial Resolution No. 45 of 2022.
The Resolution contains no definitions article and no incentives provision; the u.ae portal records the same figures and dates and confirms the target applied from 2024.
Private-sector establishments registered with the Ministry of Human Resources and Emiratisation that employ between 20 and 49 workers and whose licensed activity falls within the 14 primary economic activities in the annex, including information and communication, financial services, real estate, professional and scientific services, education, healthcare, construction, trade, transport and hospitality.
| Article 1 | Applies Emiratisation controls to establishments with 20 to 49 employees in the annexed activities and requires at least one national employee to be employed in 2024 and another in 2025, with notification through the Ministry's digital channels. |
| Article 2 | Sets a contribution of AED 96,000 for failing to appoint an Emirati in 2024, payable from January 2025, and AED 108,000 for 2025, payable from January 2026, both in monthly instalments; replacements must be hired within two months of any reduction. |
| Article 2 | Refers establishments that do not pay the contribution to the procedure in Ministerial Resolution No. 279 of 2022. |
| Article 3 | Where manipulation, fraud, inaccurate information or fictitious Emiratisation is proven, the fines in the Cabinet's Nafis penalties resolution and any other applicable legislation apply. |
| Article 4 | Targeted establishments are subject to periodic review, control and evaluation by the Ministry's specialised units to verify compliance. |
| Article 5 | Establishments may appeal decisions to the Ministry's grievance committee as set out in Ministerial Resolution No. 45 of 2022. |
| Article 6 | Entry into force on the date of publication in the Official Gazette, with the relevant authorities to implement it within their jurisdictions. |
| Annex | Lists the 14 primary economic activities on ISIC4, each with detailed sub-activities, which the Ministry updates periodically. |
Article 2: a contribution of AED 96,000 for no Emirati hire in 2024 and AED 108,000 for no additional hire in 2025, payable in monthly instalments from January 2025 and January 2026 respectively, with non-payment handled under Ministerial Resolution No. 279 of 2022. Article 3: proven manipulation, fraud or fictitious Emiratisation attracts the fines in the Cabinet's Nafis penalties resolution, currently AED 20,000 to 100,000 per worker or case under Cabinet Resolution No. 43 of 2025.
Many of our SME clients sit in the 20 to 49 band in exactly the sectors listed: ICT, finance, real estate, consultancy and professional services. We check the client's licensed activity code against the annex before it crosses 20 staff, because the obligation turns on the primary activity rather than what the business thinks it does. For a client that is caught, one genuine hire at AED 6,000 a month or more costs far less than the AED 96,000 or AED 108,000 contribution, so we help recruit into a real role with a MoHRE contract, WPS pay and GPSSA registration. If an Emirati leaves we diarise the two-month replacement window. We also keep clients off the instalment route unless cash flow demands it, since non-payment is escalated under Resolution No. 279 of 2022.
| Cited by | Emiratisation Rates and Contributions (50+ employees) |
“Cites” and “Cited by” are built automatically from references in the full texts held in this library; they cover only instruments in the library.
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