In Oman, the regulation of vacation leave entitlements is governed by the Oman Labor Law (Royal Decree No 35/2003 and its subsequent amendments).

Entitlement

As per Article 61 of the Oman Labor Law, employees who have completed at least six months of continuous service with the employer are entitled to 30 calendar days of paid annual leave for each calendar year of service.

Accrual and Usage

Leave accrues on a pro-rata basis throughout the year, implying that employees earn leave gradually. The right to take annual leave cannot be waived by employees. At least once every two years, a minimum of two weeks of annual leave must be taken consecutively. Any remaining balance can either be carried forward into the following year or, upon mutual agreement between the employer and employee, be paid in cash.

Calculation and Compensation

The calculation of vacation leave is based on the employee's gross salary, which includes the basic salary plus allowances. During vacation leave, employees are entitled to receive their full gross salary.

Special Circumstances

In case of termination of employment (Article 64), if an employee leaves their job without fully utilizing their accrued annual leave, they are entitled to receive payment for the unused portion based on their basic wage. If official holidays or religious occasions coincide with an employee's annual leave period, those days will not be deducted from their annual leave entitlement.

Oman observes a mix of national and religious holidays throughout the year.

Islamic Holidays

• Al Isra'a Wal Miraj: This holiday celebrates the Prophet Muhammad's miraculous night journey from Mecca to Jerusalem and his ascension to heaven. The date changes yearly based on the Islamic lunar calendar.
• Eid Al-Fitr: This holiday celebrates the end of the holy month of Ramadan, the period of fasting. It typically involves 3-4 days of celebration. The date changes yearly based on the Islamic lunar calendar.
• Eid Al-Adha: This holiday commemorates the willingness of Prophet Ibrahim (Abraham) to sacrifice his son as an act of obedience to God. It typically involves 3-4 days of celebration. The date changes yearly based on the Islamic lunar calendar.
• Islamic New Year (Hijri New Year): This holiday marks the first day of the Islamic calendar. The date changes yearly based on the Islamic lunar calendar.
• Milad Al-Nabi (Prophet's Birthday): This holiday celebrates the birth of Prophet Muhammad. The date changes yearly based on the Islamic lunar calendar.

National Holidays

• Accession Day (January 11): This holiday celebrates the anniversary of the ascension of His Majesty Sultan Haitham bin Tariq Al Said to the throne.
• Renaissance Day (July 23): This holiday commemorates the beginning of the Omani renaissance under the leadership of the late Sultan Qaboos bin Said Al Said in 1970.
• National Day (November 18-19): This holiday celebrates the independence of Oman from Portuguese rule, as well as the birthday of the late Sultan Qaboos bin Said Al Said.

Additional Notes

The exact dates of Islamic holidays are determined by moon sightings and are announced by the Ministry of Awqaf and Religious Affairs in Oman. Public holidays falling on a weekend are often observed on the following workday.

Employees in Oman are entitled to a variety of leave types as per the Oman Labor Law (Royal Decree No 35/2003 and its subsequent amendments).

Annual Leave

Employees are entitled to 30 calendar days of paid leave for each year of service. Leave is accrued on a pro-rata basis, and employees become eligible once they've completed six months of continuous service. Employees receive their full gross salary during annual leave.

Sick Leave

Employees are entitled to a maximum of ten weeks of paid sick leave per year, with varying pay rates depending on the duration of the leave. The first two weeks are paid in full, the next four weeks at 75% of pay, and the remaining four weeks at 50% of pay. A doctor's note is generally required for absences longer than three days.

Maternity Leave

Female employees are entitled to 98 days (approximately 14 weeks) of paid maternity leave. Leave can be taken flexibly before and after childbirth, with a mandatory minimum period after the birth.

Hajj Leave

Muslim employees are entitled to a one-time paid leave of 15 days to perform Hajj (pilgrimage to Mecca) during their employment period, provided they have completed one year of service.

Compassionate Leave

Employees are entitled to paid leave in the event of specific personal or family circumstances. This includes three days for the employee's marriage, three days in the event of the death of a spouse, parent, child, sibling, grandparent, and two days in the event of the death of an aunt or uncle.

Other Types of Leave

• Paternity Leave: Male employees are entitled to three days of paid paternity leave upon the birth of a child.
• Study Leave: Omani nationals studying within the country may be entitled to 15 days of paid leave per year for examination purposes.
• Unpaid Leave: Employers may grant unpaid leave at their discretion for special circumstances such as personal reasons, extended illness, or childcare.

In addition to these statutory entitlements, specific collective agreements or company policies may grant employees more generous leave provisions.