An estimate, with no bonuses, allowances or absences, and assuming the wage registered for insurance equals what you entered. Based on the law in force on 2 November 2026. General information, not tax advice.
Worked example: a gross salary of 20,000 new pounds
All amounts are monthly, in new Syrian pounds, and the wage registered for insurance equals the gross.
| Item | Amount | How it is worked out |
|---|---|---|
| Gross salary | 20,000 | — |
| Employee social insurance | 1,400 | 7% × 20,000 |
| Base after insurance | 18,600 | 20,000 − 1,400 |
| Taxable amount | 6,040 | 18,600 − 12,560 |
| Salary tax | 906 | 15% × 6,040 |
| Net salary | 17,694 | 20,000 − 1,400 − 906 |
| Employer insurance share | 3,420 | 17.1% × 20,000 |
| Total cost to the employer | 23,420 | 20,000 + 3,420 |
The formula in short:
- Insurance = 7% × the insured wage, held between 12,560 and 211,400.
- Tax = 15% × (gross − insurance − 12,560), or zero if that is negative.
- Net = gross − insurance − tax.
How salary tax is worked out
Salary and wages tax follows Legislative Decree 30 of 2023, which is still in force: the draft new income tax law has not been issued. In principle it applies progressive brackets from 5% to 15% to the monthly base, after the exempt threshold and the employee’s insurance share come off.
The exempt threshold is now 12,560 new pounds a month, equal to the minimum wage under Decree 67 of 2026. Because the threshold is now above every bracket limit, each pound above it is in practice taxed at 15%, and the lower brackets no longer change the result. For more, read salary and wages tax in Syria, explained simply.
How social insurance is worked out
- Employee share: 7% of the wage registered for insurance, deducted from salary.
- Employer share: 17.1% (14% pension, 3% work injury and 0.1% monthly fee), paid on top of salary and never deducted from the employee.
- Limits on the registered wage: no less than 12,560 and no more than 211,400 new pounds, under General Organisation for Social Insurance Decision 1394 of 2026, in force since 1 June 2026.
For details and special cases, read social insurance for employees in Syria.
From the calculator to payroll
Diwan works this out automatically for every employee in the payroll run, and updates when the law changes.
Frequently asked questions
How do I work out net salary from gross in Syria?
Take the employee’s social insurance share (7% of the insured wage) off the gross, then salary tax: 15% of whatever remains above 12,560 new pounds. A gross salary of 20,000 new pounds gives a net of 17,694.
What is the salary tax exemption threshold in 2026?
12,560 new pounds a month, equal to the minimum wage under Decree 67 of 2026. If the salary does not exceed this amount after the insurance share comes off, no tax is due.
Why is insurance worked out on 12,560 when my salary is lower?
Because 12,560 new pounds is the lowest insurable wage under Social Insurance Decision 1394 of 2026, so the contribution is never worked out on less. Nor is it worked out on more than 211,400 new pounds.
Does the calculator include bonuses, allowances or absences?
No. It covers the fixed monthly salary only. A one-off bonus, for example, has its own 5% tax, and absences and advances are deducted in the payroll run. For a specific employee, check with your accountant.
This article is general information, not legal or tax advice. For your company’s specific case, check with your accountant or the competent official body.