Is the commision paid to employees included in the VAT system?

I work for a UAE-based broker, and we earn commission from our agents (employees) introducing and recommending clients to a provider.

Once the client transacts with the provider, we (the company) get paid a commission. I understand that commission received by the company is subject to VAT due to the service provided.

Our employees are paid both a salary and commission, and commission payments are directly related to the clients they (the employees) have introduced to the provider.

Should we be applying input VAT to the commission paid to agents?

It is considered a sales expenses and considered an operating expense on the income statement.

I appreciate any help you can provide.