Country guide · 5 min read · Updated October 2026
Payroll in Oman: the month, the calendar and a salary worked through
How a payroll month runs in Oman: the deadlines, contributions branch by branch, a salary worked through to net pay and employer cost, overtime, the year's holidays and what is changing.
How does payroll work in Oman?
Each month, wages go into employees' bank accounts through WPS within three days of the period's end. Social Protection Fund contributions are due by the 15th of the next month. For Omani nationals, that is 14.5% from the employer and 8% from the employee. For expatriates, it is 2% from the employer. There is no income tax on salaries until 2028. Expatriates build up an end of service gratuity.
Know the month's deadlines
Five deadlines shape an Omani payroll. Each one sits with your own entity.
| Deadline | What is due |
|---|---|
| Within three days of the period's end | Wages, into each employee's bank account through WPS |
| By the 15th of the next month | Social Protection Fund contributions, both shares, or the next working day after a holiday |
| Within 30 days of joining or leaving | Registering the employee with the Fund, or reporting that they have left |
| Within 14 days of a change | Reporting a change that affects an employee's entitlements |
| When employment ends | Final pay at once, or within 7 days when the employee resigned |
Contributions paid late carry an additional 5.5% a year, counted from the due date.
Work out contributions branch by branch
Contributions are worked out on gross pay. Pension and work injury count pay up to OMR 3,000 a month, and job security, sick leave and maternity count the whole wage. Each branch has its own rate, and not every branch covers everyone.
| Branch | Employer | Employee | Who it covers |
|---|---|---|---|
| Pension, disability and death | 11% | 7.5% | Omani nationals |
| Work injury | 1% | Nothing | Omani nationals, and expatriates from 19 July 2028 |
| Job security | 0.5% | 0.5% | Omani nationals |
| Sick and extraordinary leave | 1% | Nothing | Everyone, since 19 July 2026 |
| Maternity | 1% | Nothing | Everyone |
| For an Omani national | 14.5% | 8% | |
| For an expatriate | 2% | Nothing |
Follow one salary through the month
Take a salary of OMR 1,500 a month, of which OMR 900 is basic pay. Here is the same salary for an Omani national and for an expatriate.
| An Omani national | An expatriate | |
|---|---|---|
| Gross pay | OMR 1,500 | OMR 1,500 |
| Social Protection Fund, from the employee | OMR 120 | Nothing |
| Net pay | OMR 1,380 | OMR 1,500 |
| Social Protection Fund, from the employer | OMR 217.50 | OMR 30 |
| End of service, built up each month | Nothing: the pension provides it | OMR 75 |
| The employer's cost for the month | OMR 1,717.50 | OMR 1,605 |
The expatriate's gratuity builds up at a month's basic pay for each year of service. Under the savings scheme, that OMR 75 a month becomes OMR 81, 9% of basic pay, paid into the Fund.
From 1 January 2028, income tax is withheld only on income above OMR 42,000 a year. This salary is OMR 18,000 a year, so none would be withheld.
Pay overtime at the right rate
| What it earns | |
|---|---|
| Overtime by day | Basic pay for the hours, plus at least 25% |
| Overtime at night | Basic pay for the hours, plus at least 50% |
| Work on a rest day or an official holiday | The day's wage plus 100% of the daily basic wage, or a day off for each day worked |
Overtime needs the worker's agreement. Normal and overtime hours together may not pass 12 a day.
Mark the year's public holidays
Each official holiday is paid at the full wage.
| Holiday | Days |
|---|---|
| Islamic New Year | One |
| The Prophet's Birthday | One |
| Isra and Mi'raj | One |
| Accession Day | One |
| National Day | Two, the 20th and 21st of November |
| Eid al-Fitr | From the 29th of Ramadan to the 3rd of Shawwal |
| Eid al-Adha | From the 9th to the 12th of Dhu al-Hijjah |
The government announces each year's dates at the start of the year, except the two Eids, which follow the moon. Before an official holiday, the Minister can bring the pay date forward.
Keep Omani pay above the floor, and raise it each January
The minimum wage for an Omani national in the private sector is OMR 325 a month: OMR 225 in basic pay and OMR 100 in allowances.
Since 1 January 2026, an Omani national with six months' service gets a raise each January. It is at least 5%, 4%, 3% or 2% of basic pay, for a performance rating of excellent, very good, good or acceptable.
Plan for the changes already scheduled
| When | What changes |
|---|---|
| By 19 July 2027 | A savings scheme at 9% of basic pay replaces the expatriate gratuity, on a date the Fund's board sets |
| 1 January 2028 | Income tax of 5% on income above OMR 42,000 a year, withheld by the employer |
| 19 July 2028 | Work injury cover extends to expatriates |
Each change is in our engine before the run it affects. You are told what changed and what it does to your figures.
Run the month from one record
An Omani month brings together the WPS file, two sets of contribution rates, a gratuity for each expatriate and holidays announced each year. 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. Your entity submits the files and pays its people.
Common questions.
When are Social Protection Fund contributions due?
Is there income tax on salaries in Oman?
Do expatriates pay contributions?
See how a payroll month runs with us.
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