When it’s time to calculate an employee’s end-of-service gratuity in the UAE, the process hinges on their last basic salary and how long they’ve been with the company. The law is quite clear: for the first five years on the job, they earn 21 days of basic salary for each year worked. Once they cross that five-year mark, the rate for any additional years jumps to 30 days of basic salary. This is a critical calculation that any business providing accounting services in UAE must master.