The Social Protection Fund issued less than two weeks ago the Executive Regulation of the Social Protection Law, which provides a number of key clarifications for implementing the Social Protection Law. This regulation covers a variety of social protection aspects that relate to all branches of social protection benefits and social insurance provided by the law. This post will highlight some of the most significant obligations imposed on employers by the regulation.
Employers Must Pay Employee Allowances During Sick, Extraordinary, Maternity, and Paternity Leave
The Social Protection Law guarantees a number of new allowances for employees. For example, article 129 of the Social Protection Law states that female employees are entitled to a maternity leave allowance for 98 days. Article 94 of the executive regulation now makes it clear that it is the employer who would pay the employee such allowances, and the fund will reimburse the employer afterwards. However, the regulation does not provide details regarding the mechanism or the deadlines for receiving such refunds from the Social Protection Fund.
Employers Must Pay Employee Contributions During Sick, Extraordinary, Maternity, and Paternity Leave
The Social Protection Law provides that the contributions of employers and employees continue to be due to the fund during the special leaves provided by the law, and that such contributions will be covered by each social insurance branch. Article 31 of the executive regulation has clarified that this means that it is the duty of the employer to continue to pay both its contributions and the contributions of its employees to the fund, and that the fund will refund or settle such contributions afterwards. Similar to the case of allowances, the regulation does not provide details regarding the mechanism or the deadlines for receiving such refunds from the Social Protection Fund.
Employers Must Register Their Employees Within a Maximum of 30 Days
Article 21 of the executive regulation imposes an obligation on the employer to register all its employees in the branches of social insurance and end their registration upon the end of their service within 30 days of the date of joining or the date of termination. The regulation also provides that the employer has a duty to provide evidence of the registration to the employee.
Employers Must Keep a Register for Each Employee
Article 8 of the executive regulation requires employers to keep a register for each employee that contains details relating to decisions issued by the employer towards the employee, wage changes, attendance reports, and other information specified by the regulation. The executive regulation also requires the employer to inform the fund about any changes in the employee’s status that would affect the value of his financial entitlements within a period not less than 14 days.
Employers Must Register Non-Omanis in the Savings System
Article 97 of the executive regulation requires the employer to register non-Omani employees in the savings system within a maximum of 30 days of their employment. It is worth noting that the savings system has not entered into force until now, and a decision must be issued by the Board of Directors of the Social Protection Fund to determine the date on which it will be effective. This date will not exceed July 2026.
Conclusion
The Executive Regulation of the Social Protection Law and the law itself, are extremely important documents that all employers and employees must be familiar with. You can read the executive regulation in full in English on the link below.
