Per the law in force on 10 October 2026, and updated in Diwan automatically. The rates on this page come from the Syrian rules pack Diwan runs on, reviewed by an accountant on 8 October 2026.
Social insurance is a fixed part of every salary in Syria: one share is deducted from the employee, and another is paid by the employer on top of the salary. This guide explains the components and rates, and the mistakes we see most often.
The legal reference
Social insurance is governed by Social Insurance Law 92 of 1959, as amended, and the General Organization for Social Insurance is the competent body. The minimum and maximum insured wage are adjusted by circular; the latest change came in the institution's circular based on Decision 1394 of 2026 (published 16 May 2026), which Diwan applies from the June 2026 payroll.
The insured (registered) wage
The shares are not necessarily calculated on the actual salary. They are calculated on the wage registered with social insurance, which cannot go below a minimum or above a maximum. So two employees with different salaries can have the same registered wage, or the other way round.
The rates
| Share | Rate of the insured wage |
|---|---|
| Employee share (deducted from salary) | 7% |
| Employer share: pensions | 14% |
| Employer share: work injury | 3% |
| Employer share: monthly fee ("one per mille") | 0.1% |
| Total employer share | 17.1% |
| Grand total | 24.1% |
A worked example
An employee with a registered insured wage of SYP 100,000 a month (an illustrative figure only):
- Employee share: SYP 7,000, deducted from their salary.
- Employer share: SYP 17,100 (14,000 pensions + 3,000 work injury + 100 monthly fee), paid by the company on top of the salary.
- Total paid to social insurance: SYP 24,100.
So an employee costs the company more than their gross salary, by the employer share. Keep that in mind when budgeting or comparing job offers.
How insurance interacts with salary tax
The employee insurance share is deducted from the salary tax base before tax is calculated. A mistake in the registered wage therefore causes two mistakes: one in insurance and one in tax. The steps are in salary tax in Syria explained.
Mistakes we see often
- Calculating on the actual salary instead of the registered wage.
- Forgetting to update the limits after a new circular, so the old minimum or maximum stays in use for months.
- Partial months: an employee who joins or leaves mid-month. Check with your accountant how the insured wage is counted for that month.
- Mixing the two shares: the employer share is not deducted from the employee, and it appears as its own line in the insurance report.
What goes into the monthly insurance report
Every month the accountant needs a clear report that can be reconciled with the institution. Typically, for each employee: name and insurance number, registered wage, employee share, the employer share broken into its components, and the total, with totals for the company and each branch. When the report comes from the same system that ran payroll, payslip and report never disagree.
When an employee's salary changes
A raise does not automatically change the wage registered with social insurance; that is a decision the company takes through the proper procedure. What matters is that every change to the registered wage has a clear date, so each month is calculated on the right value. In Diwan every change is logged: who changed what, and when.
Questions we hear often
Is the employer share deducted from the employee's salary? No. The employee pays only their own share (7%); the employer share is a cost to the company on top of the salary.
Must the registered wage equal the actual salary? Not necessarily, but it must sit between the minimum and maximum in force.
What if the maximum changes mid-year? It applies from its effective date; earlier months stay calculated on the old limit.
How Diwan helps
- Full or partial insurance per employee, with the registered wage kept in their file.
- Both shares calculated automatically on every payslip, with limits applied by their effective dates.
- A monthly insurance report ready for your accountant, as Excel or PDF.
- When a limit or rate changes, the rule updates in the system automatically.
See also what payroll software in Syria must do and Diwan features, or contact us and we will run it on your company's data.
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.
