From atlaswealth.com: Expatriates in the UAE are entitled to an End of Service Gratuity as a financial benefit upon the termination of their employment, provided they meet specific conditions, such as completing at least one year of continuous service.

The gratuity is calculated based on the employee’s last drawn basic salary and length of service, with different rates for those under five years and over five years of employment.

When repatriating this gratuity to Australia, expatriates should be aware of the tax implications, as it can be taken back tax-free depending on residency status and timing of the withdrawal.