Oman SPF Leave Insurance: Sick, Maternity, Paternity and Extraordinary Leave Benefits
Oman's Social Protection Fund (SPF) now administers a unified insurance framework covering maternity, paternity, sick and specified extraordinary leave for eligible employees. The Maternity Leave Insurance Branch has operated since 19 July 2024. Effective from 19 July 2026, the Sick Leave and Extraordinary Leave Insurance Branch also covers eligible Omani employees and non-Omani employees working in Oman.
Under the framework, employers generally continue paying eligible leave allowances to employees and then submit the required documents to SPF for reimbursement or settlement. This changes how employers should account for leave costs, process payroll and maintain supporting records.
Which employee leaves are covered by SPF?
SPF administers two principal leave-insurance branches:
- Maternity Leave Insurance: maternity leave, paternity leave and qualifying unpaid childcare leave.
- Sick and Extraordinary Leave Insurance: sick leave after the employer-funded initial period, marriage leave, specified bereavement leave, widow's leave and leave to accompany a patient.
Annual leave, public holidays, Hajj leave, examination leave and company-provided casual leave are not reimbursed through these SPF leave-insurance branches.
SPF leave insurance summary
| Leave category | Entitlement | Who bears the allowance? |
|---|---|---|
| Maternity leave | 98 days at 100% | Employer pays; SPF reimburses or settles |
| Paternity leave | 7 days at 100% | Employer pays; SPF reimburses or settles |
| Sick leave: days 1-7 | 100% | Employer |
| Sick leave: days 8-21 | 100% | SPF branch |
| Sick leave: days 22-35 | 75% | SPF branch |
| Sick leave: days 36-70 | 50% | SPF branch |
| Sick leave: days 71-182 | 35% | SPF branch |
| Marriage leave | 3 days at 100% | SPF branch |
| Bereavement leave | 2, 3 or 10 days at 100% | SPF branch |
| Widow's leave | 130 or 14 days at 100% | SPF branch |
| Accompanying a patient | Up to 30 days | SPF branch at applicable rates |
Who is covered?
The leave-insurance branches generally cover Omanis working in Oman, including employees under temporary and training contracts and retired employees who continue working. Compulsory coverage also extends to non-Omani employees working in government entities and private-sector establishments governed by the Oman Labour Law.
SPF Decision 13/2026 made Sick Leave and Extraordinary Leave Insurance compulsory for covered non-Omani employees from 19 July 2026. Domestic workers who are outside the general Labour Law, self-employed Omanis, part-time Omanis and Omanis working outside Oman may fall outside these branches.
Employer contributions
| SPF insurance branch | Employer contribution | Employee contribution |
|---|---|---|
| Maternity Leave Insurance | 1% of the applicable wage | 0% |
| Sick and Extraordinary Leave Insurance | 1% of the applicable wage | 0% |
These are separate employer contributions. Employers covered by both branches should therefore budget for a combined contribution of 2% of the applicable wage for these two leave-insurance programmes.
Sick leave insurance in Oman
An insured employee with properly certified illness may receive a sick-leave allowance for up to 182 days in one year. The employer bears the first seven days at full pay. SPF covers the eligible allowance from day eight onward.
| Sick-leave period | Allowance |
|---|---|
| Day 1 to day 7 | 100% of wage, borne by the employer |
| Day 8 to day 21 | 100% of the last wage |
| Day 22 to day 35 | 75% of the last wage |
| Day 36 to day 70 | 50% of the last wage |
| Day 71 to day 182 | 35% of the last wage |
Maternity and paternity leave
An eligible insured female employee is entitled to 98 days of maternity leave at 100% of her last wage. Up to 14 days may be taken before the expected delivery date where supported by the competent medical authority, with the balance beginning from the date of delivery.
An insured father is entitled to seven days of paternity leave at 100% of his last wage. The leave must generally be taken before the child reaches 98 days of age. Employers must obtain the required birth and medical documents before submitting the SPF claim.
Unpaid childcare leave
An insured parent may qualify for an additional 98 continuous days of childcare leave without salary. Subject to SPF conditions, the leave may be used within one year following maternity leave and may be shared between the insured mother and father. SPF provides the applicable contribution protection during the approved period.
Marriage, bereavement and widow's leave
An insured employee is entitled to three days of extraordinary leave at 100% of the last wage in the event of marriage. Bereavement entitlement depends on the relationship with the deceased:
- 10 days: death of a spouse, son or daughter.
- 3 days: death of a father, mother, grandfather, grandmother, brother or sister.
- 2 days: death of a paternal or maternal uncle or aunt.
An insured Muslim female employee is entitled to 130 days at 100% of the last wage following her husband's death. An insured non-Muslim female employee is entitled to 14 days.
Leave to accompany a patient
An insured employee may receive up to 30 days per year to accompany a spouse, parent, child or sibling for medical treatment. The first 15 days are paid at 100% of the last wage and the following 15 days at 50%. An extension may be available subject to SPF conditions and approval.
Leave that remains outside SPF insurance
- Annual leave: at least 30 days with gross pay under the Oman Labour Law, paid directly by the employer.
- Public holidays and weekly rest: employer-administered entitlements under the Labour Law.
- Hajj leave: 15 paid days once during service for an eligible Muslim employee who has completed at least one continuous year with the employer.
- Examination leave: up to 15 paid days annually for an eligible Omani employee studying at a school, institute, college or university.
Is casual leave available in Oman?
Oman does not provide a separate statutory category called casual leave. An employer may offer casual or emergency leave as an additional benefit through the employment contract or company policy. Where no such policy exists, a short personal absence may be treated as annual leave, an eligible SPF extraordinary leave or employer-approved unpaid leave.
How employers claim reimbursement
- Verify that the employee is correctly registered with SPF.
- Obtain the necessary medical, civil-status or relationship documents.
- Continue paying the eligible leave allowance through payroll.
- Record the leave and applicable SPF contribution correctly.
- Submit the reimbursement application and documents through the SPF electronic portal.
- Reconcile the SPF reimbursement or settlement with payroll and accounting records.
Employer compliance checklist
- Register eligible Omani and non-Omani employees with SPF.
- Apply the correct 1% employer contribution for each leave-insurance branch.
- Separate employer-funded leave from SPF-insured leave.
- Retain medical and civil-status supporting documents.
- Update employment contracts, leave policies and payroll procedures.
- Reconcile SPF claims and settlements with the general ledger.
How Al Osool can help
Al Osool supports businesses in Oman with payroll accounting, SPF contribution reviews, internal-control procedures and compliance advisory. We help employers align HR records, payroll payments and SPF settlements so that leave costs are recorded and recovered correctly.
For support, visit our Accounting Services or Compliance & Regulatory Advisory page, or contact Al Osool.
Official references
- SPF Sick and Other Leave Insurance
- SPF Maternity Leave Insurance
- Social Protection Law
- SPF Decision 13/2026
- Oman Labour Law, Royal Decree 53/2023
This article provides general information and is not legal advice. Eligibility and reimbursement should be confirmed against the Social Protection Law, executive regulations, SPF decisions and the employee's circumstances.