WPS enforced
Jurisdiction: Oman · Currency: OMR · Region: GCC · Last reviewed: 19 July 2026
Payroll obligations at a glance
Wage Protection
WPS run by the Ministry of Labour (MOMP) for all MOMP-registered private-sector employers, building a wage-payment database to guarantee full and timely payment.
Social insurance
Royal Decree 52/2023. Old age, disability and death: employer 11% + employee 7.5%; +1% employer work injury. From 1 Jul 2025: employment security 0.5%/0.5%, maternity 1% employer, sick and other leave 1% employer.
Contribution cap
Employee 8% of contributory salary, capped at OMR 3,000 per month, a maximum OMR 240 employee deduction.
Non-Omani coverage
Expatriate employee contribution 0% in the standard case; work-injury and occupational-disease cover for non-Omanis being introduced before mid-2026.
End of service (EOSB)
Service from 1 Aug 2023: one month of basic wage per year. Pre-Aug-2023 service: 15 days per year (first 3) then one month per year. SPF savings switch from 19 Jul 2027.
Currency & cadence
OMR, monthly, through the WPS banking channel within 3 days of period end.
Employer checklist
- Pay all wages through WPS in OMR within 3 days of period end
- Register employees and wages with the Social Protection Fund
- Apply the newer SPF branches (employment security, maternity, sick leave) from Jul 2025
- Track the OMR 3,000 contributory-salary cap for Omani staff
- Prepare for extended injury cover on non-Omani staff by mid-2026
- Accrue and settle expat end-of-service gratuity at exit
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 does WPS work in Oman?
Wages must be paid to local bank accounts in Omani rials within 3 days of the end of each pay period, through the Ministry of Labour Wage Protection System.
What are social insurance rates in Oman?
Under the Social Protection Fund: employer around 11% plus smaller branches (work injury, employment security, maternity, sick leave) and employee 8%, capped at an OMR 3,000 contributory salary. Expatriates currently have no employee contribution.
How is end-of-service gratuity calculated in Oman?
For service from 1 August 2023, one month of basic wage per year. Earlier service accrues 15 days per year for the first three years, then a month per year. A savings-fund model replaces this from 19 July 2027.
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
calculators to model gratuity and employer cost, or
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