Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
75 KWD per month in the private and oil sectors.
No 13th salary.
Kuwaiti law defines the maximum workweek at 48 hours/6 days a week at 8 hours per day. Most companies work 5-day weeks, with Friday and Saturdays off. Those working 6 days get Friday off.
During the month of Ramadan, the working hours are reduced to 6 per day.
Employees are entitled to a one-hour break after working five straight hours. The hour is not part of the day’s work.
Overtime should not be more than 2 hours per day, 3 days per week, or 90 days a year. It pays 1.25x regular salary.
Working on a Friday earns 1.5x regular salary and a compensatory day off.
Working on a national holiday earns 2x regular salary.
The minimum paid leave is 30 days, beginning after 9 months of service.
An employee working for the same employer for two consecutive weeks is entitled to 21 days leave with pay to perform Al-Hajj, as long as the employee has never performed it before.
8 public holidays consisting of 13 days off.
After the employee provides a written medical report from a doctor:
15 days at full pay
10 days at ¾ pay
10 days at 1/2 pay
10 days at 1/4 pay
30 days without pay.
70 days paid, and up to 4 additional months unpaid.
There is no paternity leave.
There is no parental leave.
Three days paid leave in the event of the death of first or second-degree relatives.
A Muslim woman whose husband dies is entitled to a fully paid leave for four months and ten days. A non-Muslim woman is entitled to 21 days of paid leave.
Termination requires 3–months’ notice from either side for employees with a monthly salary or one month for all others.
A contract can be terminated without notice or compensation in the event that the employee caused significant monetary loss, committed fraud, or disclosed secrets that led to losses.
3-months’ notice from either side for employees with a monthly salary or one month for all others.
Employees paid on a monthly basis receive 15 days remuneration for each year of employment at the company up to 5 years and a month for each after that, up to a limit of 1.5 years of salary.
Employees paid by the hour, day, or week receive 10 days’ salary for each year of employment at the company up to 5 years, and 15 days for each year after that, up to 1 year of salary.
A probation period can be no longer than 100 days.