An individual is carrying out an employment if they are party to an employment contract with an employer, which is incorporated or otherwise formed or recognised in the UAE. Certain other employment-like arrangements will also qualify, provided all or substantially all of the individual’s income for their labour carried out in the UAE is derived from one party. The employment can be limited or unlimited and the work may be carried out on a full time or part time basis. Voluntary roles will not be classed as employment.