Module: PYOM | Molga: 99 | Currency: OMR | Group: GCC
Includes: PASI (7%+10.5%) | Expat 1% ER | Omanisation | WPS | No income tax
🧭 The Gross-to-Net Pipeline
Gross Pay (/101) → PASI EE (Omani nationals) → NET PAY (/560)
Oman has no income tax. PASI covers Omani nationals: 7% EE + 10.5% ER. Expat ER: 1% protection fund.
📌 Oman Payroll Anchors
- No income tax
- PASI (Public Authority for Social Insurance): Omani nationals
- EE: 7% of (basic + social allowance); ER: 10.5%
- Expat ER: 1% protection fund on basic
- Social Allowance: government social supplement (Omani nationals)
- Omanisation: sector-based minimum Omani workforce percentage
- WPS: Ministry of Manpower mandate
👥 Case Studies
ㅤ | Case A: Expat | Case B: Omani National | Case C: Manager |
Monthly Salary | OMR 800 | OMR 1,200 | OMR 3,000 |
PASI EE | 0 | 7% on (basic+social) | 0 |
Expat ER | 1% on basic | N/A | 1% on basic |
Net Pay | OMR 800 | ~OMR 1,116 | OMR 3,000 |
🔢 PASI Calculation
- Base: basic salary + social allowance (IT0014)
- EE 7% →
/3O1; ER 10.5% →/3O2
- Expat ER 1% →
/3O3
- PCR OMPA routes based on nationality
🏷️ Key Wage Types
WT | Description | Payslip? |
OM01 | Basic Salary | ✅ |
OM10 | Social Allowance | ✅ |
/3O1 | PASI EE 7% | ✅ |
/3O2 | PASI ER 10.5% | Informational |
/3O3 | Expat ER 1% | Internal |
/560 | Net Pay | ✅ |
SuccessLabs Academy | SAP ECP Oman Payroll (PYOM) | Gross-to-Net Playbook