TaxSavvyBH

SIO for expatriate employees

What SIO do we pay for expat staff?

The situation

For expatriates the employer pays 3% and the employee 1%, plus the employer's end-of-service contribution of 4.2% or 8.4%.

The law

  • SIO contribution rates (2025 secondary summaries): Bahraini employee 8% (7% pension plus 1% unemployment); employer about 17% in 2025 rising yearly; expatriates employer 3% and employee 1%
  • Edict No. 109 of 2023 on end-of-service benefits for expatriates: From 1 March 2024 employers pay SIO 4.2% a month for expatriates in years 0 to 3 and 8.4% after that

What it means for you

Example: an expatriate on BHD 800 a month in year two. Employer 3% = BHD 24, employer EOSB 4.2% = BHD 33.6, employee 1% = BHD 8. Total employer cost about BHD 57.6 a month on top of salary. Confirm rates on the SIO site.

What to do

  1. Register the expat.
  2. Apply rates.
  3. Deduct 1%.
  4. Pay.

We can do this for youSIO employer registration, monthly contributions and expatriate end-of-service contributions: BHD 150

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