Top 15 Payroll Software Dubai 2026: WPS-Ready Picks

Finding the best payroll software in Dubai means choosing a tool that masters local compliance, including WPS files, end of service calculations, and overtime rules. This guide reviews top options such as Paylite HRMS, HR Chronicle, and DelicateSoft, which are built specifically for UAE businesses to ensure you stay compliant and save time. If you plan to hire beyond the UAE or blend employees and contractors, an all in one option like Bolto can connect recruiting, global hiring, and payroll in one place.
UAE payroll essentials at a glance
Payroll in the UAE is shaped by a few rules every Dubai business should know.
- Wages Protection System WPS is mandatory for mainland employers and has expanded to major free zones such as DMCC where WPS became mandatory in 2023. Salaries are late if not paid within 15 days of the due date and non compliance can trigger blocks and fines. (mohre.gov.ae)
- End of service gratuity for private sector full time employees is generally 21 days of basic pay for each of the first five years and 30 days for each additional year with unpaid leave excluded from the calculation. DIFC employers use the funded DEWS savings model instead of the old lump sum. (khaleejtimes.com)
- Overtime is usually paid at 25 percent above the hourly rate or 50 percent for night hours between 10 pm and 4 am or for off day work, with a general cap of two extra hours per day. (u.ae)
- Corporate tax at 9 percent applies for financial years beginning on or after 1 June 2023 with further updates such as a domestic minimum top up tax for large groups from 2025. (mof.gov.ae)
- Personal Data Protection Law PDPL has applied since 2 January 2022 for onshore UAE, with DIFC and ADGM running their own data laws. Cross border transfers have specific conditions. (u.ae)
- UAE electronic invoicing is scheduled to begin with a pilot in July 2026, then phased mandates in 2027 by business size and sector. This will affect payroll adjacent finance processes and system integrations. (kpmg.com)
What is payroll software
Payroll software is a system that calculates pay, creates payslips, prepares compliant WPS SIF files, pays employees and contractors, and maintains records. The best payroll software dubai options also handle gratuity, leave payouts, overtime, and integrate with banks, HRIS, and accounting so WPS submissions and audits are simple.
Why Dubai companies need payroll software
The city moves fast. Manual spreadsheets do not.
- Comply faster with WPS and free zone requirements, and avoid permit blocks or fines when salaries are late.
- Automate end of service and offboarding so the final settlement is correct the first time.
- Reduce errors on overtime and leave payouts.
- Prepare for e invoicing and tax changes with clean data that flows from payroll to finance.
- Improve employee trust with on time pay and a self service portal.
- For cross border teams, unify UAE payroll with contractor payments and EOR in other countries. If that is on your roadmap, see how Bolto connects recruiting, global hiring, and payroll in one workflow.
Use payroll software dubai solutions to shorten your monthly close and reduce review loops with auditors and banks. Explore Bolto Payroll.
Key features and selection criteria
When choosing payroll software dubai, prioritize these capabilities.
- WPS automation, native SIF generation, and support for your bank or exchange house
- End of service engine with DIFC and onshore logic, unpaid leave exclusions, and pro rata rules
- Overtime rules that match UAE law and configurable off day or night premiums
- Role based access controls and PDPL aligned privacy features
- Bank integrations and single click or bulk payments
- Time off, attendance, and final settlement support
- Multi entity and free zone flexibility, including DMCC and JAFZA if relevant
- Solid reporting including gratuity liability, variance checks, and audit trails
- Clear pricing per employee and responsive support
- Global options if you hire beyond the UAE such as EOR or contractor management, which is where Bolto can help
2026 payroll and HR tech trends in Dubai to be aware of
- E invoicing goes live in pilot from July 2026 with mandatory phases during 2027. Expect IT and finance to ask payroll for cleaner master data and invoice match rates across HR and AP. Subscribe to our newsletter to track UAE e‑invoicing updates and payroll implications.
- DMCC WPS enforcement is established, so more free zones may follow with stricter wage controls. That makes SIF accuracy and reconciliation a must. (fragomen.com)
- Emiratisation targets continue to drive reporting and headcount planning. Companies with 50 or more employees must grow Emirati skilled roles by two percentage points each year and smaller firms in specified sectors have hiring requirements. Payroll must track contribution deductions and proof of compliance. (mohre.gov.ae)
- DIFC and ADGM continue to refine employment and data rules. DIFC DEWS is embedded, with recent updates on top up contributions for UAE or GCC nationals where needed. ADGM rolled out new employment regulations effective April 2025. Payroll teams in financial free zones should verify the latest plan rules. (dlapiper.com)
- PDPL compliance remains a board topic, while DIFC and ADGM data regimes have added obligations. Choose vendors with clear data maps, UAE storage options, and breach response playbooks. (hewardmills.com)
How we selected the tools in this list methodology
The shortlists are built for readers who search for payroll software dubai with WPS needs. Scoring weighs compliance depth first, then speed and usability.
- Compliance and coverage WPS, SIF, gratuity engines, overtime configuration, free zone fit
- Payment execution UAE bank or exchange connectivity, approvals, and reconciliation
- Security and privacy PDPL readiness and free zone data regimes
- Implementation time to value and quality of support
- Total cost of ownership license, processing, and change costs
- Proof public documentation, active releases, and references in the UAE market
Some teams also want unified recruiting and global hiring. For that scenario we note where a vendor connects payroll to EOR or contractor management. If you want an all in one path, get a Bolto demo and see pricing.
Top 15 Payroll Software in Dubai
Building on the previous points, this section spotlights payroll platforms that are widely used in Dubai for WPS file generation, gratuity calculations, localized compliance, and bilingual (Arabic/English) workflows. These tools are grouped together because they consistently serve UAE businesses, from SMEs to enterprises, with automation, accuracy, and scalability, giving you a focused shortlist to compare next.
1. Paylite HRMS

Paylite HRMS is a GCC-built HR and payroll suite that delivers truly in-country UAE payroll for companies running their own Dubai entities. It brings HR, payroll, time, attendance, and ESS/mobile together, localizing workflows to WPS rules and bilingual Arabic/English needs.
UAE fit: Built for compliant, in-country payroll, not a global EOR or contractor-only tool.
UAE payroll essentials:
- WPS/SIF generation compliant with MOHRE and CBUAE bank standards.
- End-of-service gratuity and full-and-final settlement automation.
- GCC-national social insurance with UAE GPSSA configuration.
- Multi-currency pay; Arabic/English UI and documents.
- ESS/mobile for payslips, leave, expenses, and geo-fenced attendance.
- Time, shifts, overtime, biometrics; reports, Excel exports, and dashboards.
- ERP/accounting and ATS integrations with APIs.
Pricing snapshot: Starting around SAR 10 per employee/month; in-country payroll; request demo; no trial available.
Best fit: SMEs to mid-market firms and US startups opening Dubai entities that need in-country payroll. Heads-up: Implementation takes setup effort; limited coverage beyond the GCC.
2. HR Chronicle

HR Chronicle is a UAE-first HRIS with in-country payroll for companies operating their own entities across Dubai and the GCC. It automates WPS/SIF bank files and unifies payroll, leave, time, and employee self-service in one clean workflow.
UAE fit: A local payroll engine with strong WPS and ESS, not an EOR provider.
UAE payroll essentials:
- WPS/SIF generation with secure UAE-compliant bank payment files.
- Automated end-of-service gratuity and final settlements.
- GCC-national social insurance, including GPSSA and GOSI.
- Multi-currency payroll; Arabic and English UI; ESS mobile apps.
- Time, rostering, overtime, and GPS-geofenced attendance.
- Report designer, Excel exports, and accounting/ATS integrations.
- Consolidated GCC analytics and compliance dashboards.
Pricing snapshot: Pricing on request; per-employee payroll SaaS; 14-day free trial and demo with onboarding.
Best fit: UAE and GCC SMEs, plus US startups running in-country Dubai payroll. Heads-up: Not an EOR; confirm Arabic UI depth and integrations during scoping.
3. DelicateSoft

DelicateSoft is a Dubai-built HR and in-country payroll platform that streamlines WPS, gratuity/EOSB, overtime, salary runs, and time/leave for UAE employers. Cloud ESS and iOS/Android apps make requests and payslip access straightforward for employees on the go.
UAE fit: Practical, locally tuned payroll for companies operating a UAE entity.
UAE payroll essentials:
- MOHRE-compliant WPS/SIF generation and validations.
- Automated end-of-service gratuity per UAE Labour Law.
- Pension/social insurance calculations for UAE nationals.
- Multi-currency pay; English UI; Arabic templates available in scoping.
- ESS mobile apps for requests and payslips.
- Time and attendance with overtime, biometric device options; reporting, Excel/PDF exports, emailed payslips.
Pricing snapshot: On-request pricing; in-country payroll software; free demo for UAE cloud or desktop deployments.
Best fit: UAE-based SMEs to mid-market firms and US startups running in-country payroll. Heads-up: Fewer documented integrations; Arabic UI specifics may need confirmation.
4. Gulf HR

gulfHR is a UAE-built HRMS and in-country payroll suite for the Middle East, supporting compliant Dubai payroll with WPS and EOS workflows. It layers in leave, time, ATS, ESS, and flexible cloud or on-premise deployment options.
UAE fit: Enterprise-grade HR + payroll with deep local configuration.
UAE payroll essentials:
- WPS/SIF generation and MOHRE-compliant bank files.
- End-of-service gratuity calculations, provisioning, and payout rules.
- GCC-national social insurance, including GPSSA contribution rules.
- Multi-currency pay; Arabic/English interface; ESS and mobile app.
- Time and attendance feeding payroll; reporting dashboards and Excel/GL exports.
- ERP/ATS integrations: SAP, Oracle, Workday, Dynamics, NetSuite.
Pricing snapshot: On-request pricing; in-country payroll; optional outsourcing; cloud or on-prem; demo available; quoted per employee.
Best fit: UAE/GCC SMEs to mid-enterprises and US startups with Dubai entities. Heads-up: No global EOR; quote-based pricing and implementation required.
5. Bayzat

Bayzat is a UAE HRIS that delivers in-country payroll across Dubai and the UAE, automating salary calculations and WPS/SIF files. It blends core HR, time, attendance, hiring tools, and a polished ESS mobile app for everyday interactions.
UAE fit: Modern HR + payroll with strong employee experience.
UAE payroll essentials:
- WPS/SIF generation with UAE bank templates and automated validations.
- End-of-service gratuity and final settlement scenarios.
- Emirati/GCC social insurance enrollment and contributions.
- Multi-currency pay; Arabic/English ESS mobile app for payslips.
- Time and attendance with biometric or facial clocking; leave and overtime.
- Payroll analytics and exports; integrations with QuickBooks, Xero, NetSuite, and ATS.
Pricing snapshot: Quote-based subscription; in-country payroll modules; per-employee pricing; free demo and onboarding support.
Best fit: SMEs and US startups with a UAE entity that want in-country payroll plus HR. Heads-up: Not an EOR; SIF customizations and some integrations require onboarding.
6. Yomly

Yomly is a Dubai-built cloud HR and in-country payroll suite that automates WPS payroll, payslips, leave, time, and attendance. With bilingual Arabic/English interfaces and apps, it supports HR and ATS in one platform.
UAE fit: Cloud-first HRMS with localized WPS and EOS.
UAE payroll essentials:
- WPS and SIF files, Enhanced EVP, UAE compliant.
- End-of-service gratuity per policy, fully automated.
- GCC-national social insurance via GPSSA and GOSI.
- Multi-currency payroll and multi-country group support.
- Arabic ESS; time and attendance integrations (e.g., ZKTeco).
- BI reporting, dashboards, PDF and XLSX exports.
- APIs and integrations with SAP, Oracle, Microsoft Dynamics.
Pricing snapshot: Quote-based SaaS; pricing on request; in-country payroll; per-employee; demo available.
Best fit: Mid-market employers and US startups establishing UAE entities. Heads-up: Unpublished pricing; integrations typically need implementation.
7. ZenHR

ZenHR is a GCC-built cloud HRIS and payroll suite delivering in-country payroll for Dubai and the wider UAE. Localized to MOHRE/WPS, it unifies payroll, leave, time, mobile ESS, and ZenATS recruiting for an end-to-end HR stack.
UAE fit: All-in-one HR + payroll with ATS baked in.
UAE payroll essentials:
- WPS-compliant payroll with MOHRE SIF, bank files, submissions, and audits.
- Automated end-of-service gratuity by contract type, tenure, and termination.
- GCC-national social insurance and Emirati pensions with compliance reports.
- Multi-currency, multi-branch payroll; Arabic/English UI and mobile ESS.
- Time tracking with GPS, biometrics, shift rostering, and dashboards.
- Reporting, Excel exports; accounting integrations; ZenATS connectivity.
Pricing snapshot: Starting at $8 per user/month annually; in-country payroll; demo available; implementation fee applies.
Best fit: US startups running Dubai/UAE entities with 30 to 2,500 staff that want HRIS + payroll + time. Heads-up: Cloud-only integrations; 2 to 6 weeks typical implementation.
8. Dotshr

Dotshr is a UAE-focused payroll and HR platform for in-country processing and contractor payouts. It centralizes onboarding, leave, and time tracking with bilingual self-service, adding compliance checks to support Dubai teams at scale.
UAE fit: Flexible for both employees and contractors under one roof.
UAE payroll essentials:
- WPS/SIF bank file generation aligned with UAE compliance guidance.
- Automated end-of-service gratuity with configurable rules and audits.
- Supports GCC-national social insurance where legally required.
- Multi-currency payroll, AED anchoring, Arabic/English portals, localized payslips.
- ESS mobile for requests, approvals, notifications, and documents.
- Time, attendance, overtime, leave, shifts; analytics, reports, integrations.
Pricing snapshot: On-request pricing; per-employee UAE payroll; optional contractor payouts; demo available.
Best fit: US startups scaling 10–500 employees using in-country UAE payroll or contractors. Heads-up: Implementation timelines apply; integrations lighter than enterprise suites.
9. PACT Payroll

PACT Payroll, part of the PACT REVENU ERP, provides in-country UAE payroll for local entities. It automates salary runs, leave, MOHRE-compliant WPS/SIF files, and ties into ESS/mobile for payslips, requests, and approvals, plus time and attendance links.
UAE fit: ERP-grade controls with localized payroll compliance.
UAE payroll essentials:
- WPS automation with UAE SIF generation and MOHRE-compliant bank files.
- End-of-service gratuity; optional alternative savings scheme setup.
- Emirati/GCC social insurance via configurable GPSSA/Unified GCC rules.
- Multi-entity, multi-currency payroll; Arabic and English interfaces.
- ESS/mobile for payslips, leave requests, and approvals.
- Time/attendance integrations; overtime multipliers; reporting, Excel exports; accounting/ATS links.
- Custom reports and dashboards.
Pricing snapshot: On-request pricing; in-country payroll software (not EOR); book a demo with PACT.
Best fit: UAE-based SMEs and US startups with a local entity that need in-country payroll. Heads-up: GPSSA/EOS setup can take effort; fewer prebuilt integrations.
10. ConnectHR

ConnectHR is a UAE-first HRIS delivering in-country payroll across MOHRE and free-zone rules. Beyond WPS, it brings visa tracking, time and attendance, recruitment, onboarding, and bilingual documents into one streamlined ESS.
UAE fit: Day to day local operations, from payroll to visas, in one toolkit.
UAE payroll essentials:
- MOHRE-approved WPS/SIF files for banks and exchange houses.
- Automates end-of-service gratuity and full-and-final settlements.
- Tracks Emirati/GCC social insurance, including GPSSA contributions.
- Arabic/English UX; ESS web and mobile for payslips and leave.
- Time and attendance with geo-fencing, geo-tagging, shifts, and OT rules.
- Visa tracking, reporting, Excel exports; limited accounting/ATS integrations.
- Employee self-service for requests and approvals.
Pricing snapshot: Starts at 10 per user/month for HR; payroll quote-based; in-country; free demo available.
Best fit: UAE entities of 10–5,000+, including US startups needing WPS-compliant in-country payroll. Heads-up: Limited integrations; multi-currency support may require confirmation.
11. GreytHR

greytHR is a cloud HRMS delivering in-country UAE payroll with localized rules, leave, attendance, and employee self-service. For Dubai entities, it automates WPS/SIF, supports multi-entity runs, and keeps processing consistent month to month.
UAE fit: Streamlined cloud payroll with essentials packed in.
UAE payroll essentials:
- WPS/SIF bank file generation aligned with MOHRE requirements.
- End-of-service gratuity per UAE labor law.
- Emirati/GCC social insurance calculations and reporting.
- Multi-currency, multi-entity payroll; Arabic/English ESS mobile app.
- Time and attendance with GPS/geofencing and biometric/face sign-in.
- Reports, Excel exports, payroll journals; integrations with Zoho Books, QuickBooks, and greytHR Recruit.
Pricing snapshot: Starts at $50/month for 10; $2–$5 PEPM; UAE payroll software; free trial available.
Best fit: UAE SMBs and US startups with a Dubai entity needing in-country payroll. Heads-up: Not an EOR; some integrations rely on exports; geofenced sign-in may be Android-first.
12. factoHR

factoHR is a cloud HRMS delivering in-country payroll for UAE entities, built for employers, not as an EOR. With MOHRE/WPS compliance and Arabic support, it spans HR, payroll, onboarding, performance, time and attendance, and mobile ESS.
UAE fit: A configurable HR stack centered on compliant payroll.
UAE payroll essentials:
- WPS/SIF bank files for MOHRE payroll compliance.
- End-of-service gratuity and final settlements.
- Emirati/GCC pension handling via configurable components.
- Multi-currency pay; Arabic/English UI; mobile ESS.
- Time, attendance, shifts; geo-fenced punches; biometric devices.
- Custom reports, Excel exports, and cost reporting.
- Integrations: Tally, QuickBooks, Xero, SAP/Oracle, ATS; GL mapping.
Pricing snapshot: Pricing on request for UAE; SaaS per-employee payroll; free demo and trial available.
Best fit: SMEs and US startups operating a UAE entity with in-country payroll. Heads-up: Not suitable for EOR hiring; integrations marketplace is smaller.
13. Voyon Folks HRMS

Voyon Folks HRMS is a cloud HRIS with in-country payroll for UAE and GCC employers, focused on companies that run their own local entities. It centralizes HR, bilingual self-service, and time tracking while streamlining WPS, recruiting, and settlements.
UAE fit: HR + payroll with bilingual ESS and ATS options.
UAE payroll essentials:
- WPS/SIF generation and MOHRE-compliant bank payment files.
- Automated end-of-service gratuity and final settlements.
- GPSSA/GOSI setup for GCC-national social insurance.
- Multi-currency payroll; Arabic and English interfaces.
- ESS mobile app with geofenced attendance.
- Biometric time capture synced to payroll; reports and Excel exports.
- Journal/GL outputs, accounting integrations, ATS, and career portal.
Pricing snapshot: Per-employee SaaS payroll; previously listed plan $1,350/month plus $6.30/additional; demo available; custom quotes.
Best fit: US startups scaling to UAE/GCC with 50–1,000 employees needing in-country payroll plus HRMS. Heads-up: Not an EOR; formats/integrations require configuration.
14. Zimyo

Zimyo is a HRIS and payroll suite tuned to UAE labor law. For Dubai entities, it offers in-country payroll with WPS/SIF, end-of-service gratuity, and bilingual support, plus time, attendance, ESS, and ATS to simplify admin.
UAE fit: Practical, scalable payroll with modern HR add-ons.
UAE payroll essentials:
- WPS/SIF bank file generation with salary cycle reminders.
- EOS gratuity calculators and final settlements across contract types.
- Emirati/GCC pension setup supports GPSSA reporting (remittances external).
- Multi-currency pay, multi-entity support, regional scalability.
- Arabic/English UI, mobile ESS, and attendance feeding payroll.
- Reporting and Excel exports; Tally/Zoho accounting and ATS integrations.
Pricing snapshot: Starting at AED 11 per employee/month; in-country payroll; 25-user minimum; free demo available.
Best fit: UAE-based SMEs and US startups with UAE entities needing in-country payroll. Heads-up: Accounting integrations are limited; multi-country typically requires an Enterprise plan.
15. Odoo Payroll

Odoo Payroll brings in-country UAE payroll inside the broader Odoo HR and ERP ecosystem. It connects natively to Attendances, Timesheets, Recruitment, and Accounting for a tight loop from time capture to compliant payouts.
UAE fit: Modular ERP + payroll with strong extensibility.
UAE payroll essentials:
- WPS/SIF bank files per payslip or batch, regulator-compliant.
- End-of-service gratuity calculations and monthly provisioning.
- UAE and GCC nationals’ social insurance via salary rules; multi-currency.
- Arabic/English UI, employee self-service portal, and mobile notifications.
- Time and attendance from Attendances, Kiosk, barcode, or RFID flows to payroll.
- Reporting, Excel exports, and Accounting/ATS integrations.
Pricing snapshot: From $31.10/user/month billed annually; per-user payroll software; free trial; not EOR; hosting extra.
Best fit: UAE-hiring SMEs and US startups with a Dubai entity that want ERP-grade integration. Heads-up: Partner-led setup; per-user licensing; some WPS bank integrations may require add-ons.
Implementation checklist for Dubai payroll
Use this practical sequence to go live smoothly with any payroll software dubai option.
- Confirm jurisdiction onshore MOHRE, free zone like DMCC, DIFC, or ADGM, then map which rules apply
- Collect company identifiers Establishment ID, trade license, and WPS agent info
- Clean master data legal names that match MOHRE, labour card numbers, IBANs
- Configure pay elements basic pay, allowances, deductions, overtime premiums
- Set WPS SIF templates, run test files, and validate with your bank or exchange house
- Configure end of service rules onshore Article 51 logic and, if in DIFC, DEWS contributions
- Align time off and attendance to ensure final settlement accuracy
- Dry run two cycles parallel with current method
- Train approvers and create a WPS exception playbook for rejects or returns
- Lock controls and audit trails for PDPL and tax needs
- If you plan to hire outside the UAE, set up unified payments for contractors and employees through a global platform like Bolto
Cost and ROI overview in the UAE context
Pricing in the UAE often uses a platform fee plus per employee charges. For example, Zoho Payroll lists UAE pricing that starts at AED 35 per organization per month billed annually for five employees included with additional per employee fees, and higher tiers with added features. The point is not the exact vendor but the range and clarity on what is included such as WPS and gratuity. (zoho.com)
Where ROI shows up
- Fewer WPS errors and faster bank approvals reduce rework and permit risk
- Accurate gratuity and overtime calculations cut disputes and time spent in final settlements
- Cleaner data shortens month end close and supports e invoicing readiness for 2026 to 2027 (kpmg.com)
- If you operate globally, one system for employees and contractors can remove parallel tools and bank workflows. This is where Bolto can consolidate recruiting, hiring, EOR, and payroll in one flow
Conclusion: choosing the right UAE payroll software
Pick a payroll software dubai option that matches your jurisdiction, nails WPS SIF creation, and automates end of service and overtime accurately. Verify bank connectivity, privacy posture under PDPL, and plan ahead for e invoicing. If your roadmap includes hiring engineers in or beyond the UAE, consider an all in one platform that joins recruiting, global hiring, and payroll. To explore that route, visit Bolto.
FAQs
What makes payroll software dubai ready
Look for native WPS SIF creation, UAE overtime and leave rules, end of service automation with unpaid leave exclusions, and support for free zone specifics such as DMCC or DIFC. (mohre.gov.ae)
Do all Dubai companies need to use WPS
All mainland private sector employers must use WPS, and DMCC made WPS mandatory from February 2023. Some other free zones follow their own rules so always confirm with your authority. (mohre.gov.ae)
How is gratuity calculated in the UAE
For most private sector employees under MOHRE, gratuity is based on basic pay only and equals 21 days per year for the first five years then 30 days for each additional year with unpaid leave excluded. DIFC uses the DEWS contribution model. (khaleejtimes.com)
What overtime rates should payroll apply
UAE rules generally require 25 percent extra for regular overtime and 50 percent for night hours or off day work with a two hour daily cap. Configure your system accordingly. (u.ae)
What is changing with e invoicing in the UAE
The Ministry of Finance and FTA plan a pilot from July 2026 followed by phased mandates during 2027. Coordinate HR and finance data now so payroll and invoicing stay aligned. (kpmg.com)
Does PDPL affect payroll software choices
Yes. PDPL applies onshore and free zones like DIFC and ADGM have their own data laws. Choose vendors with clear data processing terms, access controls, and breach procedures. (u.ae)
Can a single tool handle UAE payroll and global hiring
Yes. Some platforms combine UAE payroll with EOR and contractor payments in other countries. If you plan to hire engineers globally and want one vendor, explore Bolto.
Why mention payroll software dubai when I only have two employees
Even very small teams benefit from automated WPS files, correct payslips, and clean records for audits or financing. It also saves time as you scale and prepares you for e invoicing. (kpmg.com)



