PASI in Oman — Social Protection Fund (SPF) Made Simple
PASI in Oman is now the Social Protection Fund (SPF). SmartPRO calculates every branch in each payroll run, for an Omani employee 8% from the employee and 14.5% from the employer on the gross wage, and totals the month ready to pay.
What is PASI / SPF?
The Public Authority for Social Insurance (PASI) has been replaced by the Social Protection Fund (SPF), under Royal Decree 52/2023.
It covers Omani employees in the private sector. Non-Omani employees join branch by branch: sick leave from 19 July 2026, employer-paid savings no later than 19 July 2027 and work injury from 19 July 2028.
The employer registers with the fund and pays the contributions every month.
For the detail, read our guides: Social Protection Fund in Oman: 2026 employer guide · Social Protection Fund vs private pension
What SmartPRO does
Social Protection Fund contributions calculated in every pay run and shown on each payslip.
The employee and employer shares split by branch, with the OMR 3,000 ceiling on pension and work injury.
The month's contribution total for each run, ready for you to pay through the fund's channels.
Omani and non-Omani staff each get the branches and start dates that apply to them. End-of-service gratuity under Article 61 accrues only for workers outside the fund's pension.
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Frequently asked questions
- What is PASI (now SPF) in Oman?
- PASI was the Public Authority for Social Insurance. Royal Decree 52/2023 replaced it with the Social Protection Fund (SPF), which collects contributions branch by branch: pension, work injury, employment security, sick leave and maternity.
- Does PASI (SPF) apply to expats in Oman?
- Partly, and by date. Sick-leave cover applies from 19 July 2026 to the categories of non-Omani employees the fund's board sets. Employer-paid savings start no later than 19 July 2027, and work injury from 19 July 2028. End-of-service gratuity under Article 61 of the Labour Law applies to workers outside the fund.
- How is the PASI (SPF) contribution calculated?
- As a percentage of the gross wage, per branch. For an Omani employee the employee pays 8% and the employer 14.5% (from 19 July 2026), with a monthly ceiling of OMR 3,000 on the pension and work-injury branches. SmartPRO reads the rates from its rate table, so a change by the fund's board is applied by date.
- When is PASI (SPF) paid?
- Monthly. Contributions are due by the 15th of the month after the pay period (Social Protection Law, Article 58), so they are paid after each payroll.
Omani or expatriate employee? SPF vs gratuity: who gets what