Oman’s social insurance system is governed by the new Social Protection Law (Royal Decree 52/2023), which overhauled and unified all pension and social insurance programs under a single entity, the Social Protection Fund (SPF). The SPF replaces the former Public Authority for Social Insurance (PASI) as the statutory agency administering social insurance for both private and public sector workers. The Social Protection Law came into effect in January 2024.
The Social Protection Fund (SPF) is a financially and administratively independent public entity overseeing all social insurance branches. Employers interface with the SPF mainly via its online portal (https://www.spf.gov.om) for registration, wage reporting, and contribution payments. The SPF coordinates with the Ministry of Labour (MoL) and other government databases to track employment contracts and enforce compliance.
Contributions are organized by the insurance “branch.” Contribution rates and implementation dates are published by SPF (refer below for details on this). Branches of social insurance includes:
● the branch of insurance of the elderly and against disability and death,
● the branch of insurance against work injuries and occupational diseases,
● the branch of employment security insurance,
● the branch of insurance against sick leave and extraordinary leave,
● the branch of maternity leave insurance.
This guide provides a concise, practical overview of how the Social Protection Fund (SPF) works, covering contribution requirements across all five insurance branches: Old Age, Disability and Death; Work Injuries and Occupational Diseases; Employment Security; Sick and Extraordinary Leave; and Maternity Leave, as well as employee eligibility for Omani nationals, expatriates and GCC nationals under Royal Decree 52/2023. It is designed to help users understand statutory obligations under the new Social Protection Law, navigate the contribution rules introduced since January 2024, and ensure accurate, compliant payroll administration.