United Arab Emirates Payroll & Social ContributionsSourced from the law UAE payroll for calendar year 2026: why no tax is withheld from wages, the employee versus contractor line, the employer's Corporate Tax deduction for pay and pension contributions, VAT recovery on staff benefits including the 1 October 2026 change, and the GPSSA pension, gratuity, Wage Protection System and unemployment insurance points to confirm with the responsible authority.