Oman's Social Protection Fund, PASI's successor: the branches, the rates and the savings scheme

Check which branch covers each employee

Each branch covers its own group of workers. Nationality decides most of it.

Oman's payroll guide sets out each branch's rate. The guide comparing social insurance across the Gulf sets out how a national of another Gulf country is registered.

Work contributions out on the pay each branch counts

The Fund counts the wage: basic pay with every allowance. Pension and work injury count it up to OMR 3,000 a month. Job security, sick and extraordinary leave and maternity count all of it. The savings scheme counts basic pay alone.

Take a monthly wage of OMR 4,000, of which OMR 2,400 is basic pay, for an Omani national and for an expatriate.

The Omani takes home OMR 3,755. Without the cap, your share for the Omani would be OMR 580.

Contributions are counted by the day, from the day someone joins to the day before they leave. They continue through unpaid leave, suspension and absence while the person stays registered with you. In each of those cases, you can recover both shares from the employee.

Register within 30 days, and report every change within 14

You register each person who joins you within 30 days, and end their registration within 30 days of their leaving. An Omani national is registered automatically once their contract is registered. You give each employee a statement of their registration within 30 days of it.

A non-Omani national is registered in the savings scheme within 30 days of joining. That happens automatically once their contract is approved.

You report any change that affects what an employee is owed within 14 days. A raise or a cut in pay is such a change. So is a change to the date they joined or left.

Pay by the 15th, before the additional amount builds

A month's contributions are due within the first 15 days of the next month, both shares together. Where the last day is an official holiday, the next working day. You answer to the Fund for both shares. You can deduct the employee's share from their pay.

Paid late, contributions carry an additional amount of 5.5% a year, counted from the due date to the day they are paid. The same applies where someone is not registered, or contributions are paid on less than the real wage. A month's contributions of OMR 2,000, paid a year late, carry OMR 110 more.

Savings scheme payments fall due on the same date. Paid late, they carry 8% a year.

While contributions, additional amounts or fines go unpaid, the Fund can ask other government bodies to stop dealing with you.

Pay sick, extraordinary and maternity leave, then reclaim it

You pay each allowance to the employee, and the Fund refunds or settles it. You also keep paying both shares of contributions through the leave, and the Fund refunds or settles those too.

Maternity pay needs the pregnancy to have passed its 25th week. Up to 14 of the days can fall before the birth. If she moves to another employer during the leave, it continues on her last wage. Paternity leave is taken by the child's 98th day.

For a worker the work injury branch covers, an injury at work is not sick leave. You pay the wage for the day of the injury. While they cannot work after that, the wage stops, and the Fund pays them a daily allowance directly. You keep paying your contributions.

The Fund has paid maternity and paternity leave since 19 July 2024, and sick and extraordinary leave since 19 July 2026. Before each date, the employer paid it under the Labour Law.

Move each expatriate onto the savings scheme

The savings scheme replaces the end of service gratuity for non-Omanis. You pay 9% of each one's basic pay into their own account at the Fund every month. It starts on a date the Fund's board sets, by 19 July 2027 at the latest.

Service before that date keeps the Labour Law's gratuity until you settle it. The guide to end of service paid monthly sets out how, beside the other Gulf schemes that replace the lump sum.

Run the Fund's month from one record

A Fund month brings together rates that differ by nationality, joiners and leavers to register, and changes to report within days. It also brings leave you pay first and reclaim after. A payroll fed from several places struggles to keep them in step.

On our payroll, each comes from one record, on an engine we build and maintain for Oman's law. Each run produces the contributions schedule, employee by employee, and the salary file for WPS. For each expatriate, the end of service schedule shows what they have built up.

Each change is in our engine before the run it affects. You are told what changed and what it does to your figures.

Your entity submits the schedule and the salary file, pays the Fund and pays its people.