Oman sick leave is a 90-day annual entitlement structured across three tiers: 15 days at full pay, 20 days at three-quarters pay, and 15 days at half pay, followed by 40 days unpaid. The structure is set by the Oman Labour Law (Royal Decree No. 35 of 2003, as amended by Royal Decree No. 52 of 2023), and the employer must follow the tiers sequentially. Unlike some GCC countries, Oman’s sick-leave tiers include explicit paid and unpaid portions that the employer manages directly.

This guide covers Oman sick leave in 2026: the 90-day structure, the tier progression, the social security interaction, the three-month waiting period, and the medical certificate requirements that apply under the 2023 amendments.

Key takeaways

  • Oman sick leave is 90 days per year, structured as 15 days full pay, 20 days three-quarters pay, 15 days half pay, and 40 days unpaid (article 53, Oman Labour Law as amended by Royal Decree No. 52 of 2023).
  • The employee must have completed three months of continuous service before qualifying for paid sick leave.
  • The 90-day entitlement resets each calendar year.
  • Social insurance (PIFSS Oman) contributions continue during the paid portion of sick leave for Omani employees.
  • An employer cannot terminate an employee during sick leave except for serious misconduct.

The 90-day sick leave structure

The Oman Labour Law provides a structured sick-leave entitlement under article 53. The tiers are:

Tier Duration Pay rate
First tier 15 days Full salary
Second tier 20 days 75% of salary
Third tier 15 days 50% of salary
Fourth tier 40 days Unpaid
Total 90 days Graduated

The tiers are sequential and compulsory. The employee cannot choose which tier to use or skip tiers. The progression is automatic: full pay for 15 days, 75% for 20 days, 50% for 15 days, and unpaid for 40 days.

The 90-day entitlement resets each calendar year (1 January to 31 December). Unused days do not carry forward. If an employee exhausts 60 days in November and falls ill again in January, a fresh 90-day entitlement begins on 1 January.

The three-month waiting period

Under article 53, the employee must have completed three months of continuous service before becoming entitled to paid sick leave. During the first three months, any absence due to illness is unpaid unless the employment contract provides otherwise.

The three-month period is measured from the date the employee commenced work. The probation period does not interrupt this count. For employees on probation, sick leave during the probation period is unpaid until the three-month threshold is reached.

Social security coordination

Oman’s social security system — managed by the Public Authority for Social Insurance (PASI) — interacts with sick leave for Omani employees:

Omani employees

For Omani employees, the employer continues to make social insurance contributions during the paid portion of the sick leave. PASI may reimburse the employer for a portion of the salary paid during sick leave, depending on the employee’s contribution history and the applicable PASI rules.

Non-Omani employees

For non-Omani employees, there is no PASI reimbursement. The employer bears the full cost of the paid sick-leave tiers.

This distinction is significant for employers with mixed workforces. The cost structure differs between Omani and non-Omani employees.

Medical certificate requirements

The employee must provide a medical certificate from a registered medical practitioner to qualify for sick leave. The certificate must state:

  • The dates of incapacity (start and end).
  • That the employee is unable to perform their duties.
  • The name and registration number of the issuing practitioner.

The employer may require the certificate to be issued by a medical practitioner approved by the Ministry of Health or the employer’s designated clinic. The employee should deliver the certificate within 24 hours of the start of the absence, though some employers allow up to 48 hours.

The 2023 amendments to the Labour Law strengthened the employer’s right to require employer-approved medical certification, particularly for absences exceeding three consecutive days.

Termination during sick leave

An employer cannot terminate an employee during the 90-day sick-leave period except for serious misconduct. The employer must wait until the sick leave expires before initiating termination.

If the employee exhausts the 90 days and cannot return to work, the employer may terminate the contract following the standard notice and end-of-service benefit procedures.

Employer obligations

Omani employers have five core obligations:

  1. Apply the tier structure in the correct order — full, three-quarters, half, unpaid — for each qualifying absence.
  2. Apply the three-month waiting period for new employees before sick-leave entitlement begins.
  3. Continue social insurance contributions during the paid portion of the sick leave for Omani employees.
  4. Respect the termination protections during the 90-day sick-leave period.
  5. Maintain records of all sick-leave absences for PASI audit and labour inspection purposes.

Common pitfalls

1. Misunderstanding the annual reset

The 90-day entitlement resets on 1 January each year, not per illness episode. An employee who exhausts 90 days in March and falls ill again in June receives no paid sick leave for the second absence.

2. Applying the structure to work injuries

Work-related injuries are governed by a separate compensation regime under the Social Insurance Law. The graduated scale applies only to ordinary illness.

3. Not tracking the tier transitions

The transition from full pay to three-quarters to half pay must be tracked in payroll. Miscalculating the tiers is a cost error that compounds across the workforce.

4. Terminating during sick leave

The prohibition is absolute. An employer who terminates an employee during the 90-day sick-leave period without a serious-misconduct basis faces a wrongful dismissal claim.

5. Confusing Omani and non-Omani social security rules

The PASI reimbursement applies only to Omani employees. Applying it to non-Omani employees creates a cost miscalculation.

For more context, see our guide to types of leave, the overview of absence management, and our guide to GCC leave laws.

Frequently asked questions

How many sick days can an employee take in Oman?

An employee is entitled to 90 days of sick leave per calendar year, structured as 15 days full pay, 20 days three-quarters pay, 15 days half pay, and 40 days unpaid. The employee must have completed three months of continuous service to qualify.

What happens after 90 days of sick leave?

If the employee cannot return to work after 90 days, the employer may terminate the contract following standard notice and end-of-service benefit procedures. The employee is entitled to end-of-service benefits.

Does sick leave reset each year in Oman?

Yes. The 90-day entitlement resets on 1 January each year. Unused days do not carry forward.

Does social security cover sick leave in Oman?

For Omani employees, PASI may reimburse the employer for a portion of the salary paid during sick leave. For non-Omani employees, there is no reimbursement.

Can the employer require a specific doctor?

Yes. The employer may require the employee to be examined by a medical practitioner approved by the Ministry of Health or the employer’s designated clinic.

Putting it into practice

Five steps cover most Oman sick leave compliance:

  1. Build the tier structure (15-20-15-40) into payroll so the tier transitions are automatic.
  2. Track the 90-day annual entitlement per employee, resetting on 1 January each year.
  3. Separate the sick-leave cost for Omani and non-Omani employees to manage PASI reimbursement claims.
  4. Set a 24-hour medical certificate delivery deadline in the sick-leave policy.
  5. Flag the 90-day sick-leave window on the employee record to prevent premature terminations.
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A leave management system that applies the graduated sick pay scale automatically, tracks the 90-day annual entitlement, and separates Omani and non-Omani social security coordination keeps Omani compliance straightforward.

Sources

Last updated: 26 July 2026. This article is general information, not legal advice. Oman labour law and PASI rules change — confirm current entitlements with the Ministry of Labour.