Social Protection Fund (formerly PASI) in Oman: 2026 Employer Guide

PASI, the Public Authority for Social Insurance, ran the state pension and social insurance scheme for Omani nationals. Royal Decree 52/2023, the Social Protection Law, created the Social Protection Fund (SPF) to take over that role. Royal Decree 60/2025 later postponed the start of three branches. The old flat PASI percentage no longer applies; each branch has its own rate, wage base and start date.

SmartPRO Hub calculates Social Protection Fund contributions in every pay run, branch by branch.

The employee pays 8% of the gross wage: 7.5% for the pension branch (Article 70) and 0.5% for employment security (Article 116). The employer pays 14.5%: 11% pension, 1% work injury (Article 90), 0.5% employment security, 1% sick leave (Article 123) and 1% maternity (Article 128). The sick-leave 1% applies from 19 July 2026 (Royal Decree 60/2025).

The pension and work-injury branches are charged on the contribution wage (Social Protection Law, Article 1(16)), which is the wage up to a monthly ceiling of OMR 3,000. The other branches have no ceiling. The fund's board can change the rates, so confirm the current figures before running payroll.

Contributions are charged on the gross wage as the law defines it (Social Protection Law, Article 1(15)): basic wage plus all allowances and stipends. A payment that varies from month to month, such as overtime or commission, may fall inside that definition, so confirm with the fund how it treats those payments.

Cover for non-Omani employees is brought in branch by branch. Sick-leave insurance (chapter six) applies from 19 July 2026, at 1% of the gross wage paid by the employer, to Omani employees and, for the categories of non-Omani employees that the fund's board sets (Article 121), to non-Omani employees. Under Royal Decree 60/2025, which amended Article VI of Royal Decree 52/2023, the compulsory savings branch for expatriates (Article 139(1)), 9% of basic wage paid by the employer, starts on a date the fund's board sets, no later than 19 July 2027, and work injury for non-Omanis starts five years after 19 July 2023, on 19 July 2028.

Where a branch applies, SmartPRO Hub calculates it from the per-branch rates and start dates held in its rate table.

Employers register with the fund and pay contributions for each pay period. Contributions are due by the 15th of the month after the pay period (Social Protection Law, Article 58). If payment is late, a late-payment charge of 5.5% a year applies (Social Protection Law, Article 155). The registration window is set by the fund and can change, so take it from the fund's current notices.

SmartPRO Hub calculates the contributions in each pay run from the fund's per-branch rates and start dates, and keeps the Social Protection Fund registration certificate with your other company documents. Filing with the fund is done through the fund's own channels. This guide is general information, not legal advice.

For what the fund asks of an employer and how SmartPRO Hub handles it in payroll, see PASI in Oman, now the Social Protection Fund.