Oman Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN OMAN. 1. THE 2023 REFORM WAS A REPLACEMENT, NOT AN AMENDMENT, AND EVERY PRE-2024 OMANI RATE SHOULD BE DISCARDED. The Social Protection Law promulgated by Royal Decree 52/2023 unified Oman's separate pension funds, replaced the Public Authority for Social Insurance with the Social Protection Fund, extended coverage, and restructured contributions into named branches with their own rates and their own commencement dates. Anything derived from the former PASI schedule is unsafe. 2. TOTALS FOR AN OMANI NATIONAL, 2026. Employee 8.0% — 7.5% old age, disability and death, plus 0.5% employment security. Employer 13.5% — 11% old age, disability and death, 1% occupational injury, 0.5% employment security, 1% maternity leave; and 14.5% if the sick-and-other-leave branch is live (see below). Contribution wage range OMR 180 to OMR 3,000 a month. 3. TOTALS FOR A NON-OMANI, 2026. Employee nil. Employer 1% maternity leave, plus the accrual on end-of-service gratuity under the Labour Law. The occupational-injury branch does NOT yet reach non-Omanis: its commencement for them was deferred by Royal Decree 60/2025 to five years from the issue of Royal Decree 52/2023. 4. OMAN BREAKS THE GULF RULE THAT SOCIAL INSURANCE TOUCHES NATIONALS ONLY — PARTLY. Maternity leave insurance is charged in respect of employees generally, and occupational-injury insurance is scheduled to follow. An engine hard-coded to "expatriates: nil in the Gulf" is already wrong in Oman and will become more wrong. 5. THE BRANCHES HAVE DIFFERENT COMMENCEMENT DATES AND THE TIMETABLE HAS BEEN AMENDED ONCE ALREADY. Maternity leave from July 2024; sick and other leave moved from July 2025 to July 2026 by Royal Decree 60/2025; occupational injury for non-Omanis to five years from the 2023 decree. Oman is a moving target in a way its neighbours are not, and a single "Oman rate" with a single effective date cannot be right for long. 6. THERE IS A CONTRIBUTION FLOOR AS WELL AS A CEILING. OMR 180 a month at the bottom, OMR 3,000 at the top. Most Gulf schemes have only a ceiling; a model that carries only a ceiling will under-contribute at the bottom of the wage scale. 7. THE EXPATRIATE GRATUITY IS SCHEDULED TO BECOME A FUNDED MONTHLY CONTRIBUTION IN 2027, BUT IT IS NOT ONE YET. See the forward-looking section below. Until it commences, the gratuity remains an unfunded employer liability under the Labour Law and there is no monthly rate to apply. 8. EMPLOYMENT SECURITY IS THE ONLY MATCHED BRANCH. 0.5% each side, Omanis only. 9. THERE IS NO INCOME TAX TO INTERACT WITH. Oman levies no personal income tax on employment income as at this record's date, so an Omani national's 8% is the whole of what leaves the payslip and deductibility does not arise. SUB-NATIONAL VARIATION: none. Rates, the branch structure and the OMR 180-3,000 range are national across all eleven governorates. Differentiation is by NATIONALITY (Omani, GCC national, other) and by BRANCH COMMENCEMENT DATE, never by geography and never by industry. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE END-OF-SERVICE GRATUITY AS A RATE — null. It is a terminal lump sum under the Labour Law, not a monthly percentage, and it stays that way until the replacement scheme commences. ANY GOVERNMENT CONTRIBUTION SHARE — the Social Protection Law contemplates State participation in parts of the system, but no government contribution percentage is served here because none could be confirmed. Do not assume the employer and employee shares are the whole of the funding. THE ARTICLE NUMBERS FOR THE BRANCH RATES — the branch rates are cited to Royal Decree 52/2023 by branch rather than by article, because the operative text could not be read (see the confidence note). Article 138 is the one article cited by number, on the strength of consistent reporting. THE GCC UNIFIED-REGULATION RATES — a GCC national working in Oman contributes at their home State's rates; those belong to the home State's record. ALREADY LEGISLATED, NOT YET IN FORCE: 1. THE EXPATRIATE END-OF-SERVICE SAVINGS SCHEME. Oman is scheduled to replace end-of-service gratuity for non-Omani workers with a funded scheme from 19 July 2027, under which the employer contributes 9% of the employee's monthly BASIC WAGE to a personal savings account managed by the Social Protection Fund. When it commences it will convert an unfunded accrual into a monthly cash cost and will make Oman the second Gulf state, after Bahrain, to fund the expatriate gratuity. Article 138 of the Social Protection Law provides for gratuity accrued up to the switchover to be settled either by direct payment on termination or by transfer into the employee's account under the new scheme. NO BRANCH ENTRY IS CREATED FOR IT, because a live rate would wrongly imply a present obligation. 2. OCCUPATIONAL-INJURY COVER FOR NON-OMANI WORKERS — deferred by Royal Decree 60/2025 to five years from the issue of Royal Decree 52/2023. Expect a 1% employer line to appear for expatriate staff. 3. SICK AND OTHER LEAVE INSURANCE — commencement moved to three years from the issue of Royal Decree 52/2023. That date has passed at this record's date but the branch is shown as nil in at least one current schedule, so its live status is genuinely unresolved and must be confirmed with the Social Protection Fund. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://mearef.dev/v1/om/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://mearef.dev/v1/om/social-contributions/history?from=2020-01-01
# Provenance: curl https://mearef.dev/provenance/om/social-contributions

Other Oman series: policy interest rate · Value Added Tax (VAT) · VAT registration threshold · Minimum wage for Omani nationals in the private sector · Official public holidays · Consumer Price Index · Corporate income tax · Withholding tax rates · statutory interest rate · Personal income tax

The same figure elsewhere: Qatar · Saudi Arabia · United Arab Emirates · Bahrain · Iraq · all 9