The UAE's end-of-service gratuity, also known as severance pay, is calculated based on the employee's length of service and their last basic salary. According to the UAE Labor Law, the gratuity calculation formula is as follows:
(21 days' basic salary for each year of the first 5 years of service + 30 days' basic salary for each year of service after 5 years) x the number of years of service.