---
name: om-payroll-social
description: "Source-cited draft: payroll & social contributions for Oman (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/om-payroll-social"
  jurisdiction: "OM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Oman Payroll & Social Contributions

## Social insurance and payroll contributions

- **Payroll income-tax withholding (PAYE)** — None in 2025 — no income tax is withheld from salaries because Oman has no personal income tax  _(Personal Income Tax Law (Royal Decree No. 56/2025) — https://taxsummaries.pwc.com/oman/individual/taxes-on-personal-income)_
- **Social insurance scheme** — Social Protection Fund (SPF), which replaced the Public Authority for Social Insurance (PASI)  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Old-age, disability & death — employee share** — 7.5% of wages (Omani nationals) %  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Old-age, disability & death — employer share** — 11% of wages (Omani nationals) %  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Work injury & occupational disease — employer share** — 1% of wages (employee contributes 0%); applies to all employees including expatriates %  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Employment security (unemployment) — employee share** — 0.5% of wages (Omani nationals) %  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Employment security (unemployment) — employer share** — 0.5% of wages (Omani nationals) %  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Approximate combined SPF rates (Omani nationals)** — Employer ~12.5% + employee ~8% (sum of the old-age, work-injury and employment-security branches) % (approx — confirm; branch phase-in timelines vary)  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Expatriate employees** — Not covered by old-age/pension insurance; covered only for work-injury insurance (employer 1%) (confirm; certain branches for non-Omanis phase in later)  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Contribution wage base** — Calculated on the gross monthly wage (basic plus regular allowances) as defined by the SPF; subject to a contribution ceiling (approx — confirm exact wage definition and ceiling)  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_
- **Contribution remittance deadline** — Monthly — contributions due by the deadline set by the SPF following each month (approx — confirm exact day; commonly within the first part of the following month)  _(Social Protection Law (Royal Decree No. 52/2023) — https://www.spf.gov.om/en/faq/what-are-the-contribution-rates-to-be-paid-by-the-worker-and-employer/)_

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[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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 `om-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/om-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.