Oman Ministerial Decision No. 9/2014 Determining the Allowances Added on the Contributory Wage
According to the Social Insurance Law promulgated by Sultani Decree No. 72/1991,
The approval of the Board of Directors of the Public Authority for Social Insurance at his session No. 3/2014 held on 26 Rajab 1435 H, corresponding to 26 May 2014,
Based on the public interest requirements,
It has been decided
Article 1
The contributions for insurance, as stipulated in the Social Insurance Law, will be calculated according to the basic salary earned by the insured party as well as the due allowances, regardless of their type or how they are calculated. The maximum monthly salary subject contribution shall be of 3,000 Omani Rials.
Article 2
The allowance mentioned in article 1 and given to the insured party in cash, in kind or within the salary subject to contribution, will be calculated on condition that:
It is paid to the employee with the basic salary regularly and monthly, or periodically through a minimum of four payments a year.
The employer has no discretionary authority to this payment.