SPF contribution rates — Oman
The current SPF contribution split in Oman, published from the same statutory table the AhlanHamad payroll engine deducts with — so what you read here is what payroll actually applies.
SPF contribution rates
| Who pays | Rate (% of covered wage) |
|---|---|
| Employer | 14.5% |
| Employee | 8% |
| Total | 22.5% |
Rates are the current statutory headline rates for covered employees. Scheme branches, phase-ins for new joiners, and sector variations can adjust the effective rate — the payroll engine applies these automatically.
Who is covered
SPF contributions apply to Omani nationals employed in Oman. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead.
Expatriates are still enrolled in the maternity and sick leave branch: the employer pays 2% of the contributory wage for them every month.
Wage base and caps
Several GCC schemes cap or floor the contributory wage, and some apply phase-ins by registration date. Those limits are law-specific — AhlanHamad payroll applies the current ones automatically; we don't publish a single figure here because it varies by case.
Statutory rules current as of August 2026. These are the statutory baselines, stated for general information — not legal advice. Entitlements can vary with tenure, sector, and contract; verify your specific case.
Frequently asked questions
What is the employer SPF contribution rate in Oman?
The employer contributes 14.5% of the covered wage to SPF.
What is the employee SPF contribution rate in Oman?
The employee contributes 8% of the covered wage to SPF.
What is the total social-insurance rate in Oman?
Employer and employee SPF contributions total 22.5% of the covered wage.
Do expatriates contribute to SPF?
SPF contributions apply to Omani nationals employed in Oman. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead. Expatriates are still enrolled in the maternity and sick leave branch: the employer pays 2% of the contributory wage for them every month.
Is there a cap on the SPF contributory wage?
Several GCC schemes cap or floor the contributory wage, and some apply phase-ins by registration date. Those limits are law-specific — AhlanHamad payroll applies the current ones automatically; we don't publish a single figure here because it varies by case.
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Watch it work
Short, narrated screen recordings of the product doing exactly this.
1:04 minUAE vs Oman social insurance — what each country deducts
2:48 minPreparing the monthly social insurance contribution file