WPS enforced
Jurisdiction: Kuwait · Currency: KWD · Region: GCC · Last reviewed: 19 July 2026
Payroll obligations at a glance
Wage Protection
Mandatory across the private sector since 2016 under Labour Law No. 6 of 2010; monthly payments route through approved banks with timestamped reporting to the Public Authority of Manpower.
Social insurance (PIFSS)
Public Institution for Social Security: employer 11.5% + employee 10.5% of salary for Kuwaiti nationals. Expats are not in PIFSS.
End of service indemnity
Non-Kuwaitis: 15 days of remuneration per year for the first 5 years, then one full month of remuneration per year thereafter (capped at 1.5 years of pay).
Currency & cadence
KWD, monthly, via approved banking channels with manpower-authority reporting.
Nationals vs expats
Kuwaiti and GCC nationals under PIFSS pension contributions; the expatriate workforce under end-of-service indemnity accrual.
Employer checklist
- Pay all salaries through approved Kuwaiti banks with manpower-authority reporting
- Register Kuwaiti and GCC nationals for PIFSS contributions
- Accrue expat end-of-service indemnity on the 15-day / 1-month scale
- Keep timestamped payment records for manpower-authority reporting
Official portals & legislation
Governance & sourcing
Last reviewed
19 July 2026
Review cadence
Monthly, and on any material change
Effective basis
Rules in force at the review date
Primary sources are the official portals listed above. Important exceptions: figures vary by entity, free zone, sector and employee nationality, and some rules have transitional arrangements, so confirm the position for your specific case. See our methodology for how we prioritise sources, and please report a change if a rule has moved.
Frequently asked questions
How are salaries protected in Kuwait?
Salaries must run through approved Kuwaiti banks with timestamped reporting to the Public Authority of Manpower, mandatory across the private sector since 2016.
What is the end-of-service indemnity for expats in Kuwait?
15 days of remuneration per year for the first five years, then a full month per year thereafter, capped at 1.5 years of pay. It is based on full remuneration, not basic pay alone.
Do expatriates pay social security in Kuwait?
No. PIFSS covers Kuwaiti and GCC nationals only (employer 11.5%, employee 10.5%); expatriates accrue the end-of-service indemnity instead.
Last reviewed: 19 July 2026. General information, not legal or tax advice. Rates and rules change frequently and depend on entity, free zone, sector and nationality; confirm against the official sources above before you file or pay. Use the
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