Oman – Implementation of Sick and Other Leaves – 1 July 2025
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As previously communicated in the Mercans alert, on 25 July 2023, the Omani government issued Royal Decree No. 52/2023 introducing a new Social Security Law. These changes are being implemented in phases.
Summary of the changes and their implementation dates
| Insurance scheme | Employee share | Employer share | Total | Maximum salary (OMR) |
|---|---|---|---|---|
| Insurance for Old Age, Disability, and Death (1 January 2024) | 7.5% | 11% | 18.5% | 3,000 |
| Insurance for Work Injuries and Occupational Disease (1 January 2024) | 0% | 1% | 1% | 3,000 |
| Insurance for Employment Security (1 January 2024) | 0.5% | 0.5% | 1% | - |
| Insurance for Maternity Leaves (effective July 2024) | 0% | 1% | 1% | - |
| Insurance for Sick and Other Leaves (effective July 2025) | 0% | 1% | 1% | - |
Note: This is a reminder that starting 1 July 2025, employers will be required to contribute 1% toward the Insurance for Sick and Other Leaves.
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
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Implementation of Sick and Other Leaves
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