AEUAE · Social ins. 12.5% / 11% GPSSA (new joiners)AEEOS 21 days/yr (first 5), 30 days/yr afterSASaudi Arabia · Social ins. 11.75% / 9.75% GOSI (legacy)SAEOS ½ month/yr (first 5), 1 month afterQAQatar · Social ins. 14% / 7% GRSIAQAEOS ≥ 3 weeks' basic per yearKWKuwait · Social ins. 11.5% / 10.5% PIFSSKWEOS 15 days/yr (first 5), 1 month afterBHBahrain · Social ins. 18% / 8% SIO (2026)BHEOS ½ month/yr (first 3), 1 month afterOMOman · Social ins. 14.5% / 8% SPFOMEOS 1 month basic per yearEGEgypt · Social ins. 18.75% / 11% NOSIEGEOS None (NOSI pension)JOJordan · Social ins. 14.25% / 7.5% SSCJOEOS SSC benefits (gratuity if not insured)MAMorocco · Social ins. 21.09% / 6.74% CNSS + AMOMAEOS Severance 96–240 h/yr if dismissedAEUAE · Social ins. 12.5% / 11% GPSSA (new joiners)AEEOS 21 days/yr (first 5), 30 days/yr afterSASaudi Arabia · Social ins. 11.75% / 9.75% GOSI (legacy)SAEOS ½ month/yr (first 5), 1 month afterQAQatar · Social ins. 14% / 7% GRSIAQAEOS ≥ 3 weeks' basic per yearKWKuwait · Social ins. 11.5% / 10.5% PIFSSKWEOS 15 days/yr (first 5), 1 month afterBHBahrain · Social ins. 18% / 8% SIO (2026)BHEOS ½ month/yr (first 3), 1 month afterOMOman · Social ins. 14.5% / 8% SPFOMEOS 1 month basic per yearEGEgypt · Social ins. 18.75% / 11% NOSIEGEOS None (NOSI pension)JOJordan · Social ins. 14.25% / 7.5% SSCJOEOS SSC benefits (gratuity if not insured)MAMorocco · Social ins. 21.09% / 6.74% CNSS + AMOMAEOS Severance 96–240 h/yr if dismissed

Country guides

Payroll in the Middle East & North Africa

The comparable facts first, then a full guide for each country with links to the authorities that publish the rules.

Country	Currency	Income tax	Social insurance — nationals (employer / employee)	Expats	End of service	Wage protection
UAE	AED	None	12.5% / 11% GPSSA (new joiners)	None (gratuity instead)	21 days/yr (first 5), 30 days/yr after	WPS (MOHRE), due on the 1st
Saudi Arabia	SAR	None	11.75% / 9.75% GOSI (legacy)	2% employer (hazards)	½ month/yr (first 5), 1 month after	Mudad (MHRSD)
Qatar	QAR	None	14% / 7% GRSIA	None (gratuity instead)	≥ 3 weeks' basic per year	WPS (MoL), due on the 1st
Kuwait	KWD	None	11.5% / 10.5% PIFSS	None (indemnity instead)	15 days/yr (first 5), 1 month after	Bank salary transfer (PAM)
Bahrain	BHD	None	18% / 8% SIO (2026)	3% + 4.2–8.4% EOS / 1%	½ month/yr (first 3), 1 month after	WPS (LMRA)
Oman	OMR	None (5% from 2028)	14.5% / 8% SPF	Mostly none until 2027	1 month basic per year	WPS (MoL / CBO banks)
Egypt	EGP	0% – 27.5%	18.75% / 11% NOSI	Same as nationals	None (NOSI pension)	No WPS
Jordan	JOD	5% – 30%	14.25% / 7.5% SSC	Same as nationals	SSC benefits (gratuity if not insured)	No WPS
Morocco	MAD	0% – 37%	21.09% / 6.74% CNSS + AMO	Same as nationals	Severance 96–240 h/yr if dismissed	No WPS

الإمارات

UAE

Tax: None
Social: 12.5% / 11% GPSSA (new joiners)
EOS: 21 days/yr (first 5), 30 days/yr after

السعودية

Saudi Arabia

Tax: None
Social: 11.75% / 9.75% GOSI (legacy)
EOS: ½ month/yr (first 5), 1 month after

Qatar

Tax: None
Social: 14% / 7% GRSIA
EOS: ≥ 3 weeks' basic per year

Kuwait

Tax: None
Social: 11.5% / 10.5% PIFSS
EOS: 15 days/yr (first 5), 1 month after

Bahrain

Tax: None
Social: 18% / 8% SIO (2026)
EOS: ½ month/yr (first 3), 1 month after

Oman

Tax: None (5% from 2028)
Social: 14.5% / 8% SPF
EOS: 1 month basic per year

Egypt

Tax: 0% – 27.5%
Social: 18.75% / 11% NOSI
EOS: None (NOSI pension)

Jordan

Tax: 5% – 30%
Social: 14.25% / 7.5% SSC
EOS: SSC benefits (gratuity if not insured)

Morocco

Tax: 0% – 37%
Social: 21.09% / 6.74% CNSS + AMO
EOS: Severance 96–240 h/yr if dismissed