Bahrain social insurance contribution rates — January 2026
Bahraini nationals (private sector)
| Employer | Employee | Total | |
|---|---|---|---|
| Social insurance contribution | 18% | 8% | 26% |
Non-GCC expatriate employees
| Employer | Employee | Total | |
|---|---|---|---|
| Social insurance contribution | 3% | 1% | 4% |
GCC nationals working in Bahrain
GCC nationals employed in Bahrain contribute under bilateral GCC social insurance arrangements. The employer contribution in 2026 is 15%, rising by 1% annually to reach 17% by January 2028. Employee contributions remain at 7%.
Contribution schedule: 2023 to 2028
Employer contribution — Bahraini nationals under Law No. 14 of 2022
| Year | Employer contribution |
|---|---|
| 2023 | 15% |
| 2024 | 16% |
| 2025 | 17% |
| 2026 | 18% — current |
| 2027 | 19% |
| 2028 | 20% |
End-of-service benefit reform — March 2024
EOSB monthly contribution rates under Resolution No. 109 of 2023
| Tenure | Monthly rate | Equivalent |
|---|---|---|
| First 3 years | 4.2% of monthly wage | Half a month’s wage per year |
| Beyond 3 years | 8.4% of monthly wage | One month’s wage per year |
