The Public Authority for Social Insurance (PASI) administers the social security law in Oman. It is mandatory for all employers employing Oman nationals to subscribe with PASI and remit the monthly dues of social security contribution. Employers must pay contributions of every month within 15 days of the subsequent month. Social Security contribution is split into three components – Employee Social Security (7%), Employer Social Security (10.5%) and Insurance against occupational injuries and diseases (1%).
Employer and employee contributions are calculated on the aggregate of basic salary and allowances paid in cash and in-kind. The gross salary to be included in the calculation is limited to a monthly gross salary amount of 3,000 Omani rials (OMR). Employers will need to assign a monetary value to the allowances paid in kind.