EOSB Rights During War & Conflict — UAE & KSA (2026)

Neither UAE nor KSA labour law allows employers to withhold End of Service Benefits because of war, conflict, or force majeure. Your EOSB is an accrued employment entitlement — it belongs to you from the moment you earn it.

UAE: Under Federal Decree Law No. 33 of 2021, Article 51, your gratuity is calculated based on your years of service and basic salary. There is no force majeure exemption for EOSB payment.

KSA: Under the Saudi Labour Law, Article 84, your End of Service Benefits are calculated based on your service period and salary (basic + fixed allowances). Force majeure may affect the employment relationship itself, but it does not erase the obligation to pay accrued ESB.

If your employer claims they do not have to pay because of the conflict, this is incorrect. Document the refusal in writing and proceed to file a complaint.

If your employer closes operations, downsizes, or terminates your contract due to the conflict, this is employer-initiated termination. You are entitled to your full EOSB with no reductions.

UAE: Termination by employer means full gratuity under Article 51 — 21 days per year for the first 5 years, 30 days per year thereafter, based on basic salary. The 2021 law removed resignation penalties entirely, so in the UAE you receive full EOSB regardless.

KSA: Termination by employer means full ESB under Article 84 — 0.5 months per year for the first 5 years, 1 month per year thereafter. No resignation tier reduction applies when the employer terminates.

Make sure your termination letter clearly states the employer ended the contract. If the employer pressures you to resign instead, do not sign a resignation letter — this could reduce your KSA entitlement.

If you choose to leave the country and resign voluntarily (self-evacuation), standard resignation rules apply.

UAE: Since the 2021 law, there is no resignation penalty on EOSB. You receive the same gratuity whether you resign or are terminated. You must have completed at least 1 year of service.

KSA: Resignation tier reductions apply under Article 84:

• Less than 2 years service: No ESB entitlement if you resign
• 2–5 years: 1/3 of full entitlement
• 5–10 years: 2/3 of full entitlement
• 10+ years: Full entitlement

Use our KSA Calculator to see the exact impact of resigning vs. being terminated on your ESB amount.

War and conflict do not extend the statutory payment deadlines for EOSB.

UAE: Your employer must pay your final settlement, including EOSB, within 14 days of your last working day (Federal Decree Law No. 33 of 2021).

KSA: Your employer must pay your final settlement within 7 days if terminated, or within 14 days if you resigned (Saudi Labour Law).

If the deadline passes without payment, you have the right to file a complaint immediately. Do not wait for the situation to stabilise — deadlines protect your claim.

If your employer has closed offices, stopped answering, or left the country, you can still pursue your EOSB through government channels.

UAE — MoHRE complaint:

1. File a labour complaint at mohre.gov.ae or via the MoHRE app
2. Select "Non-payment of End of Service Benefits" as the complaint type
3. Upload your employment contract, payslips, and termination letter (if available)
4. MoHRE will attempt to contact the employer; if they cannot, the case is referred to labour court
5. MoHRE complaints are free for employees

KSA — HRSD complaint:

1. File a complaint via the Musaned portal (musaned.com.sa) or the Ministry of Human Resources and Social Development (HRSD) website
2. Include your Iqama details, employer information, and supporting documents
3. HRSD will attempt mediation; if unsuccessful, the case proceeds to the Labour Court

Our Letter Generator can produce a formal EOSB request letter — useful even if the employer appears unreachable, as it creates a documented paper trail.

If you are a British expat returning to the UK, when you receive your EOSB matters for tax purposes.

EOSB received while you are a non-UK tax resident is generally not subject to UK income tax. However, if you receive it after resuming UK tax residency, HMRC may treat it as taxable income.

Key actions:

• Request your employer pays EOSB before you return to the UK
• Ensure the payment is received in your bank account before you establish UK residency
• Keep records of the payment date and your residency status at that time
• Consult the Statutory Residence Test (SRT) to confirm your residency status — this is complex and depends on day counts and ties

Use our Tax Estimator to understand potential UK tax exposure on your EOSB.

This is general guidance, not tax advice. Consult a qualified tax professional for your specific circumstances.

If you need consular assistance during the conflict, these are the key embassies in the UAE for the largest expat communities:

FCDO (UK): For the latest travel advice visit gov.uk/foreign-travel-advice/united-arab-emirates.

Your embassy can assist with emergency travel documents and evacuation coordination but cannot intervene in employment disputes. Use MoHRE or HRSD for EOSB claims.