Source-cited draft: payroll & social contributions for Oman (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Payroll income-tax withholding (PAYE)
None in 2025 — no income tax is withheld from salaries because Oman has no personal income taxPersonal 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 expatriatesSocial 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)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%)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 ceilingSocial 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 monthSocial 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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