DEWS, the DIFC Employee Workplace Savings plan, replaced the traditional end of service gratuity for most people employed in the Dubai International Financial Centre from 1 February 2020, under DIFC employment law. Instead of a lump sum paid by your employer when you leave, your employer generally pays monthly contributions into an invested account in your name. That money builds up during your employment, and you may be able to choose what to do with it when you go, subject to the plan rules.

How DEWS works

Under the DIFC Employment Law, employers must contribute to DEWS or another approved "qualifying scheme" for eligible employees. The minimum employer contributions announced when the plan launched are:

  • 5.83% of monthly basic wage for the first five years of service
  • 8.33% of monthly basic wage after five years

These broadly mirror the onshore gratuity of 21 days' and 30 days' basic wage per year. Employers can choose to pay more.

Not every DIFC employee is covered in the same way, so check your contract and your employer's scheme documents if you are unsure whether, and how, you are included.

Gratuity earned before 2020

If you worked in the DIFC before 1 February 2020, the gratuity you had built up until then may be held or paid separately from DEWS, depending on the arrangements your employer chose. It is worth confirming in writing how your earlier entitlement is held and when it will be paid.

Investment choices and voluntary contributions

Unlike a gratuity, DEWS money is invested, so its value can rise or fall. If you make no choice, contributions go into a default option. The plan offers a range of investment options with different levels of risk, including Shariah-compliant choices.

You may also be able to add voluntary contributions from your salary. Because the money is invested, it is worth reviewing your choices periodically, particularly as you get closer to leaving or needing the money. A higher risk option that suited you at 35 may not suit you a year before you plan to withdraw, when a sharp fall would leave little time to recover.

DEWS sits alongside, not instead of, your other savings. If you also hold UK pensions, ISAs or investments elsewhere, looking at them together can help you avoid doubling up on the same risks or leaving gaps.

What happens when you leave

When your DIFC employment ends, the plan generally allows you to:

  • stay invested and keep managing the account
  • take a partial withdrawal
  • withdraw everything to a bank account, in the UAE or abroad

Check the current plan rules before deciding. Leaving the money invested after you move can be convenient, but you would then be holding a UAE-based investment while living under another country's tax rules. If you return to the UK, how any growth or withdrawal is taxed depends on your circumstances and timing, including whether the temporary non-residence rules apply, so it is worth checking before you withdraw or move it.

Illustrative example only, not a real client. Leah joined a DIFC firm in 2021 on a basic salary of AED 20,000 a month. Assuming her employer pays the minimum 5.83% and her basic salary does not change, that is AED 1,166 a month, or AED 69,960 (about AED 70,000) of contributions over five years, before any investment growth, fall or charges. From her sixth year the minimum rate rises to 8.33%, about AED 1,666 a month. These are nominal illustrations, not forecasts of what her account will be worth.

For more on what to do with a lump sum, see our guide to investing a lump sum as a British expat, and if you are moving home our guide to returning to the UK after living abroad.

Common mistakes

  • Leaving contributions in the default option without checking it suits you.
  • Losing track of pre-2020 gratuity that is held separately.
  • Forgetting about the account after leaving the DIFC.
  • Withdrawing after becoming UK resident without checking the tax position.

A regulated financial adviser can help. Get in touch for a free introduction.

Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27 (UK); DIFC rules in force in October 2026. Jurisdictions covered: UAE (DIFC), UK. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.