Under the decision taken by the Supreme Council of the Gulf Cooperation Council (GCC) Member States during its 25th session held in the Kingdom of Bahrain in December 2004 approving the Unified Law of Insurance Protection Extension to GCC Member State Citizens Working in other GCC Member States, the Social Insurance Law of the Kingdom of Bahrain issued by Decree No. (24) dated 1976 shall compulsorily be applied to all Bahraini workers with companies, establishments and organizations of the private sector covered under the labor law of other GCC Member States effective from 01/01/2006, except for Bahraini workers in the State of Qatar where the effective date shall be 01/01/2007. By virtue of the Unified Law, the Bahraini worker in other GCC Member States shall enjoy all benefits provided by the Social Insurance Scheme, as being enjoyed by the Bahraini worker in the Kingdom of Bahrain.

The Law shall be applied to all Bahraini workers with a natural or legal employer subject to the Labor Law applicable in other GCC Member States.

1. Branch of old age, disability and death insurance.  
2. Branch of family grants.
According to the Unified Law, the provisions of Bahrain's Social Insurance Law relating to work injury shall not be applied to Bahraini workers covered under the social insurance. However, Bahraini workers may enjoy the benefits of work injury insurance branch applicable in the work location state, if allowed under the law of that state.

The employer share shall not exceed the share applicable in the work location state, and paid by the employer for the citizens of his state. If the rate required by the Social Insurance Law of the Kingdom of Bahrain is higher than the rate applicable in the work location state, the worker shall pay the difference of his monthly wage.

The contributory wage is the wage of the insured person paid by the employer in the work location state, including the wage categories set forth by the Social Insurance Law of the Kingdome of Bahrain. The contributory wage is paid in the currency of the work location state after being exchanged for the local currency.
 

Wage categories are: 
1.    Basic wage.
2.    Commission.
3.    The percentage of sales value or profit. 
4.    Allowances either paid or unpaid during holidays (social allowance, housing allowance in cash, transport allowance, phone allowance, supervision allowance, shift allowance, and nature of work allowance). The allowances shall: 
a.    be paid to all workers within the organization who have the same category without discrimination. 
b.    not exceed 100% of the wage provided for in paragraphs (1), (2), (3) of the Article. If the wage exceeded the said percentage, the increase shall not be part of the contributory wage. 
5.    Annual bonus. It shall be divided by 12 and the outcome is added to the contributory wage in January of the succeeding year, in accordance with the following: 
a.    The bonus shall not exceed the monthly basic wage of the insured person.
b.    The bonus shall be provided for by the employment contract; paid pursuant to the regulation of the establishment; or known to be paid on a regular basis.