---
name: bh-payroll-social
description: "Source-cited draft: payroll & social contributions for Bahrain (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bh-payroll-social"
  jurisdiction: "BH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Bahrain Payroll & Social Contributions

## Social insurance (SIO/GOSI) contributions

- **PAYE-equivalent income tax withholding** — None - no income tax is withheld from wages  _(PwC Worldwide Tax Summaries - Bahrain Individual)_
- **Employer contribution - Bahraini nationals (2025)** — 17% of insurable salary %  _([Social Insurance Law (Decree-Law No. 24 of 1976), as amended](https://www.newsofbahrain.com/bahrain/106412.html))_
- **Employee contribution - Bahraini nationals (2025)** — 8% (7% pension/old-age + 1% unemployment insurance) %  _(Social Insurance Law (Decree-Law No. 24 of 1976), as amended)_
- **Scheduled annual increase (Bahraini employers)** — Employer retirement contribution rises 1% per year until reaching 21% in 2028  _([Social Insurance Law (Decree-Law No. 24 of 1976), as amended](https://www.fragomen.com/insights/middle-east-increase-in-insurance-contribution-rates-for-bahraini-nationals-and-their-employers-in-gcc-countries.html))_
- **Employer contribution - non-GCC expatriates** — 3% (work-injury insurance only) %  _(Social Insurance Law (Decree-Law No. 24 of 1976), as amended)_
- **Employee contribution - non-GCC expatriates** — 1% (work-injury insurance only) %  _(Social Insurance Law (Decree-Law No. 24 of 1976), as amended)_
- **GCC nationals working in Bahrain** — Contributions follow the social insurance rules of the worker's home GCC state  _(GCC Unified Insurance Protection Extension scheme)_
- **Insurable salary ceiling** — BHD 4,000 per month BHD  _([Social Insurance Law (Decree-Law No. 24 of 1976), as amended](https://www.zoho.com/en-bh/payroll/help/employer/social-security/gosi.html))_
- **Contribution remittance** — Employer registers with SIO and remits monthly contributions via the SIO portal ((approx - confirm exact monthly due date))  _(Social Insurance Law (Decree-Law No. 24 of 1976), as amended)_
- **Employer registration trigger** — Employers must register with the SIO when hiring employees  _(Social Insurance Law (Decree-Law No. 24 of 1976))_

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---

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> **General reference only.** This document does not constitute tax, legal, or
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bh-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bh-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.