Bahrain (BH)

Employer-only contribution covering expatriate employees for work-related injury and occupational disease. This is not a retirement pension — expatriates do not accumulate pension credits through GOSI. The 3% employer contribution funds the work-injury compensation scheme (administered by the Social Insurance Organisation / SIO). Employees see no deduction from their salary for this contribution.

Applicable to private-sector employees of all nationalities. The 1% employee and 1% employer contribution funds the unemployment insurance scheme. Practical eligibility for expatriate residents to receive unemployment benefits is extremely limited because benefits are typically tied to Bahraini nationality and active job-search requirements under Bahraini jurisdiction. This is a payroll deduction that appears on Bahraini payslips.

From March 2024, the SIO (Social Insurance Organisation) manages a funded end-of-service gratuity scheme for non-Bahraini private-sector employees. Employers pay monthly contributions to a professionally managed investment fund administered by SIO. When the employee leaves, the accumulated fund (employer contributions plus investment returns) is paid out as the end-of-service benefit. This replaces the previous unfunded system where the employer paid gratuity from operating cash at the time of termination. Employees should track their SIO gratuity balance online. Verify that your employer is actually making contributions — some employers in non-compliance delay or miss payments.

Bahraini nationals and GCC citizens employed in Bahrain participate in the full SIO pension scheme which accrues retirement, disability, and survivors' pension. This is explicitly not available to non-GCC expatriate employees who follow the separate work-injury and gratuity system described above.