Employees are defined as staff members of all levels, including executive managers. Banks are prohibited from incurring exposures to their employees other than in the form of personal loans, as defined in the Central Bank's Regulations No.29/2011. Branches of foreign banks operating in the UAE are not allowed to incur an exposure to their staff who are not working with their UAE branches.

Individually the exposures are limited to 20 months’ salary with an aggregate limit of 3% of the bank’s capital base. Housing loans extended to staff members in accordance with Central Bank Regulations and bank’s housing loan policy duly approved by their board of directors, are excluded from these limits.