Oman – Postponement of Social Insurance Scheme Implementation Dates – 13 July 2025

This is an update to the tax alert issued on 03 July 2025. 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 to be implemented in phases.

However, under the newly issued Royal Decree No. 60/2025, the government has announced a postponement to the implementation timelines of several key components of the Social Security Law.

Key Postponements Announced

• Insurance for Sick and Other Leaves has been postponed to 19 July 2026.
• The Provident Fund Scheme for Non-Omani Employees has been postponed to 19 July 2027.
• The Insurance for Work Injuries and Occupational Diseases has now been postponed to 19 July 2028.

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Postponement of Social Insurance Scheme Implementation Dates

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