The Unified Law is applied to Omani citizens with any employers in other GCC Member States who are subject to the provisions of Social Insurance Law/Scheme of the work location state

a. Employer Registration: 
1. Completing the employer registration forms available at the social insurance organizations/commissions of the work location state in accordance with the procedures established in the Social Insurance Law/Scheme of the work location state. 
2. Submitting the completed form to the social insurance organizations/commissions of the work location state in addition to attaching statements of business activity such as commercial register and specimen of signatures. 
b. Omani Worker Registration: 
1. Completing Form No. 29 "Omani Worker Registration/End of Service" available at the social insurance organizations/commissions of the work location state in accordance with the provisions of the Unified Law.
2. Submitting the completed form to the social insurance organizations/commissions of the work location state in addition to attaching a copy of the passport or the national ID card as well as a copy of the employment contract certified by the competent authorities of the work location state.

a. The contributory wage:
According to the Social Insurance Law applicable in the Sultanate of Oman, the contributory wage shall be the basic wage plus any periodical allowances, provided that the contributory wage shall not exceed OMR 3,000. However, the following should be taken into account: 
• The worker shall be insured based on the wage and allowances, and in accordance with the Social Insurance Law applicable in the worker's state. The employer share shall not exceed the specified rate paid for the citizens of his state, (i.e. the maximum contributory wage or the allowances applicable in the work location state). 
• If the employer share is less than the specified rate as a result of applying the preceding paragraph, the worker shall bear the difference, unless the state approves to be liable for such difference. 
b. Contribution Rates:
• The monthly contribution rate is 16% of the total basic wage of Omani workers, where: 
o The employer share is 9.5% of the basic wage of insured persons. 
o The insured person share is 6.5% of his basic wage.
• If the share of employer in the work location sate is less than 9.5%, the Omani insured person shall bear the difference.

 

 

c. Method of Contribution Payment:
1. In case of registration for the first time, the Public Authority for Social Insurance of the Sultanate of Oman shall send a statement to the employers in GCC Member States showing the due monthly contributions, the contribution rates and the bank account number allocated for contribution payment in the work location state. A copy of this statement is provided for the social insurance organizations/commissions of the work location state. 
2. Employer shall pay the monthly contributions through the bank, providing the last with the contribution number in the work location state and the month of payment. 
3. In case the registration data is changed (as a result of registering a new worker or terminating a service), the employer in the GCC Member State can view the due contributions, after changing the data, by logging on the Public Authority for Social Insurance website, upon acquiring a password. 
4. In case the wage data of Omani worker is changed, the employer in GCC Member States shall complete the wage change form available at the social insurance organization/commissions in the work location state, or prepare a letter stating the increase amount, the increased wage and the date of wage change. Such form or letter shall be sent to the Public Authority for Social Insurance by the social insurance organization/commissions. The employer can view the due contributions, after the wage change, by logging on the Public Authority for Social Insurance website, upon acquiring a password.
d. Dates of Contribution Payment:
Employers in GCC Member States shall pay monthly contributions of Omani workers in accordance with the dates specified by the social insurance law/scheme of the work location state.

The payment of contributions of Omani insured persons working for employees in GCC Member States shall be discontinued if the service is terminated in the following cases: 
• Death, disability leading to the end of service, resignation, dismissal or missing of insured person, proved by the rules and procedures of the Unified Law. 
• Transfer of insured person to another employer who is not subject to the social insurance law/scheme of the work location State. 
• Withdrawal of the Omani nationality. 
• Coverage under another social insurance law/scheme. 
If the work relation between the employer and the worker is terminated, the following procedure shall be followed: 
• Complete Form No. 29 "Omani Worker Registration/End of Service", attaching documents indicating the reason for contribution discontinuation or termination.
• Form No. 29 is available at the social insurance organizations/commissions of the work location state.

If employers in GCC Member States fail to pay the due contributions on time lawfully determined; fail to register all or some of his employees/workers;  fail to report the end of their services; or pay contributions based on unreal wages, he shall be subject to the penalties set forth in the social insurance law of the work location state.

1. Procedures for Proving Cases of Disability and Death:
A. Employer's Liabilities: The employer shall report to the social insurance organizations/commissions of the work location state on the death or disability of the worker, by following these procedures:

• In Case of Death: The employer shall complete and certify Form No. 6 "Insured Person End of Service", indicating that death is the reason for terminating the service. A copy of the death certificate or any other equivalent official document shall be attached to the Form. These documents shall be sent to the social insurance organizations/commissions of the work location state.
• In Case of Disability: The employer shall complete and certify Form No. 8 "Non-Occupational Disability Assessment". This document shall be sent to the social insurance organizations/commissions of the work location state.
If the disability is proved by a decision of the medical board, such a decision shall be reported to the employer who in turn provides the Public Authority for Social Insurance of the Sultanate of Oman with the completed Form No. 6 through the social insurance organizations/commissions in the state where he practices his activity.
B. Liabilities of social insurance organizations/commissions of the work location state: 
• Social insurance organizations/commissions of the work location state shall complete medical reports and certificates - or any other equivalent official documents-  proving the death or disability in coordination with the employer. Such reports and certificates shall be sent to the Public Authority for Social Insurance of the Sultanate of Oman for consideration in accordance with the provisions of the Social Insurance Law applicable in the Sultanate of Oman. 
• The Public Authority for Social Insurance of the Sultanate of Oman shall present the disability case to the medical boards (the specialized medical board and the appeal medical board) of the Ministry of Health of the Sultanate of Oman in accordance with the procedures and regulations of the Social Insurance Law applicable in the Sultanate of Oman. 
2. Procedures for Proving Cases of loss:

If an Omani worker is lost, procedures and regulations of the Social Insurance Law applicable in the Sultanate of Oman shall be applied. However, the procedures applicable in the work location state shall be applied in order to prove the case of loss.

Notes
• Employers who pay monthly contributions on the specified payment dates would not face any fines. 
• Employers in the GCC Member States can modify the basic wages of their Omani workers twice a year (in January and July). The "Wage Change Form" available at the social insurance organizations/commissions of the work location state shall be completed. The employer can also submit a statement, indicating the amount of increase, the increased wage and the date of wage change. 
• Contributions shall be paid in the currency of the work location state. 
 

Contact us
Head Office: (+968) 24524700 
Regional Branches: Sohar (+968) 26844922, Burimi (+968) 25650093, Ebri (+968) 25692250, Nizwa (+968) 25411566, Ebra (+968) 25570115, Soor (+968) 25543239, Salalah (+968) 23299050.
E-mail: contributions@taminat.gov.om
Postal Address: P.O. Box: 310, Zip Code: 115, Sultan Qaboos City, Sultanate of Oman.
You can also visit the social insurance organizations/commissions of the work location state, or visit our website: www.taminat.com