| United Arab Emirates | WPS salary file to MOHRE. Wages for the preceding month fall due on the 1st, at least 85% of total wages must clear through WPS, and each worker must receive at least 85% of their wages. There is no grace period. | GPSSA pension for Emirati employees: employer contributes 12.5% of salary, with registration due within one month of the work permit. | Ministerial Resolution No. 340 of 2026, in force 1 June 2026 |
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| Saudi Arabia | Mudad wage file, reconciled each month against the Qiwa-authenticated contract wage and the GOSI contributory wage. | GOSI employer contribution: 11.75% for Saudis hired before 3 July 2024, and 12.75% from July 2026 for Saudis under the new system, stepping annually. Non-Saudis: 2% occupational hazards. Contributory wage capped at SAR 45,000 a month. | HRSD and Mudad wage-protection rules; GOSI new pension system from 3 July 2024 |
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| India | EPF Electronic Challan cum Return and the monthly ESIC return are both due by the 15th of the following month. Form 16 is issued to employees by 15 June, after the Q4 Form 24Q return is filed by 31 May. | EPF: employer 12% of basic wages plus dearness allowance, split 8.33% to the pension scheme (capped at a ₹15,000 monthly wage) and 3.67% to EPF, plus 0.5% EDLI and 0.5% administrative charges. ESIC: employer 3.25% and employee 0.75% of gross wages, for employees earning up to ₹21,000 a month. | Employees' Provident Funds and Miscellaneous Provisions Act 1952; Employees' State Insurance Act 1948; Section 203, Income-tax Act 1961 |
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