Oman: Sick and Extraordinary Leave Insurance – July 2026

The Sick Leave and Extraordinary Leave Insurance branch will be implemented in July 2026.

The Sick Leave and Extraordinary Leave Insurance branch is established under the Social Protection Law (SPF), promulgated by Royal Decree No. 52/2023, which was published in the Official Gazette on 19 July 2023. The branch was originally scheduled to take effect on 19 July 2025, two years after the law’s issuance, however, its implementation was deferred by one year by the Sultani Decree No. 60/2025, issued on 13 July 2025, and is now set to take effect on 19 July 2026 – three years after the original law’s issuance.

This insurance branch applies on a compulsory basis as follows:

• Omani nationals in full-time employment within the Sultanate.
• Non-Omani nationals working within the Sultanate

It does not apply to self-employed Omanis, part-time Omanis, Omanis working in Gulf Cooperation Council nations, or Omanis working overseas.

The branch is financed by an additional social security contribution borne by the employer at 1% of the employee’s wage. No corresponding employee contribution applies to this specific branch. The contribution for this branch would be calculated on the employee’s monthly contribution wage, assessed on a daily basis, and would not be subject to any wage ceiling.

Source: Oman Social Protection Fund

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

Mercans Recommends

View PDF

Oman - Sick and Extraordinary Leave Insurance - July 2026

Size

1.74 MB