Hire Employees in Syria
2026 EOR, Payroll and Employment Guide
Can a foreign company hire employees in Syria?
A foreign company can employ through an entity or an Employer of Record, but the sanctions position changed materially after the transition and needs current legal review first.
Start with the sanctions position. It changed materially following the political transition, and what was accurate a year ago may not be now. Obtain current legal review before any commitment, this guide does not address it.
Where an engagement is viable, two routes exist. Registering a Syrian entity gives direct employment with enrolment for social insurance. An Employer of Record removes that setup and acts as legal employer.
A second verification applies throughout. The transition may have affected how social insurance is administered, and whether pre-2024 tax law still applies under the transitional government is an open question. Treat every figure here as a starting point to confirm, not a settled rate.
Sources: reviewed 20 October 2026
EOR, entity or contractor, which model fits?
14.1% of monthly payroll per the SSA programme description, plus the full cost of statutory sick pay, which is employer liability rather than insured.
The employer contributes 14.1% of monthly payroll. That figure comes from the SSA programme description; the government contributes nothing except as an employer in its own right.
An employee share also applies, but it is not confirmed in the sources used for this guide. Verify it before making any deduction rather than adopting a figure from a secondary source.
The contribution does not cover wage replacement. The system is universal for medical benefits and employer liability for cash benefits in the private sector, so sickness and maternity pay come out of the employer’s own funds.
| Employer of Record | Own entity | Uncovered employee | |
|---|---|---|---|
| Time to first hire | 4–8 weeks | 3–6 months (registration and social insurance enrolment) | Days |
| Employer contribution | 14.1% of payroll | 14.1% of payroll | None |
| End of service | Within the scheme | Within the scheme | One month per year of service |
| Sick pay | Employer liability | Employer liability | Employer liability |
| Misclassification risk | Low, statutory employment | Low, statutory employment | High, exclusion does not remove liability run the risk check |
| Best for | Cleared engagements, small headcount | Established local operations | Categories carved out of Law 17/2010 |
Break-even rule of thumb: EOR fees begin to exceed the running cost of a Syrian entity somewhere between 12 and 20 employees, though the transitional position usually dominates the decision. See EOR vs Entity.
Sources: reviewed 20 October 2026
How Employer of Record hiring works in Syria
How much does it cost to employ someone in Syria?
Cash benefits are employer liability for private-sector employees; only medical benefits are universal. The contribution does not fund wage replacement.
Exclusion from the scheme does not remove employer liability, it converts it.
For employees not covered by the social security law, the employer must pay compensation of one month’s salary for every year of service, calculated on the last wage. So the choice is between funding a contribution and carrying an accruing end-of-service obligation.
Law 17/2010 does not cover everyone. Agricultural employment is regulated separately under Agricultural Relations Law 56/2004, and foreign domestic workers fall under their own regime. Establish which framework applies before drafting.
The published statutory figures in international sources are badly out of date, a legal monthly minimum wage of 9,765 pounds and a maximum funeral grant of 100 pounds both date from 2013 and bear no relation to current values, particularly after the 2025 salary decrees.
Maximum old-age and disability pensions are each 80% of the base figure.
Sources: reviewed 20 October 2026
2026 mandatory employer contributions
| Contribution | Total rate | Employer share | 2026 cap | Effective cost |
|---|---|---|---|---|
| Social insurance, employer | 14.1% | 100% employer | No cap | Per the SSA programme description |
| Social insurance, employee | Confirm | Applies but unconfirmed | No cap | Verify before making any deduction |
| Government share | None | Contributes only as an employer itself | ||
| Medical benefits | Universal | Provided outside the contribution | ||
| Sickness cash benefit | Total cost | 100% employer | Employer liability in the private sector | |
| Maternity cash benefit | Total cost | 100% employer | Employer liability in the private sector | |
| Uncovered employees | 1 month per year | 100% employer | Last wage | Payable where social security does not apply |
| Pension ceiling | 80% of base | Applies to old-age and disability | ||
| Administration | Under review | Transition may have affected the scheme | ||
| Total mandatory employer cost | 14.1% | No cap | Plus the full cost of sick and maternity pay |
Worked example
| Gross salary. 100 units | |
| Employer social insurance | 14.1 units |
| Employee share | Applies, confirm the rate |
| Sick and maternity pay | Additional, at the employer’s full cost |
| If the employee is outside the scheme | No contribution |
| But end-of-service instead | One month per year of service |
| Total employer cost | 114.1 units · 14.1% above gross |
Syria employer-cost calculator
Enter a gross monthly salary to see the breakdown.
What does a real hire cost? Benchmarks by role
Benchmarks are omitted. Presidential decrees raised public and private sector salaries by 200% in July 2025, and the pound has moved sharply since, so any converted figure dates within weeks.
Benchmarks are omitted here. Presidential decrees raised public and private sector salaries by 200% in July 2025 and the pound has moved sharply, so any converted figure dates within weeks. Model in local currency against a current rate.
Sources: reviewed 20 October 2026
How Syria compares & employer on-costs in the region
Indicative 2026 statutory employer rates on typical professional salaries, before benefits and 13th-month customs. Full country data: hiring in Lebanonhiring in Jordan.
How do payroll, income tax and the 13th month work?
Monthly payroll. Syria has no VAT, but consumption taxes apply to some services at rates from 1.5% to 40%.
Payroll runs monthly, with income tax withheld on salaries and wages.
Whether pre-2024 tax law still applies under the transitional government is an open question. Verify the current position with the tax authority before configuring payroll rather than carrying forward a published schedule.
Syria does not operate a value added tax. Instead, consumption taxes are imposed on some services at rates ranging from 1.5% to 40%, so the applicable rate depends entirely on what is being supplied.
There is no statutory requirement to pay a 13th month salary.
Sources: reviewed 20 October 2026
2026 resident income tax brackets
Income tax is withheld on salaries. Confirm whether the pre-2024 schedule still applies before configuring payroll.
| Band | Rate |
|---|---|
| Value added tax | None operated in Syria |
| Consumption taxes | 1.5% to 40% on some services |
| Income tax | Withheld on salaries and wages |
| 13th month | No statutory requirement |
| Confirm locally | Verify pre-2024 law still applies |
What does Syriaese labour law require?
Employment Law 17/2010 governs the private sector. A written employment contract in Arabic is mandatory.
The private sector is governed by Employment Law 17/2010, which replaced Law 91/1959. The earlier law dated from the United Arab Republic era and laid down extensive employee protections; employers responded by avoiding written contracts altogether, which drove informal employment up sharply.
Law 17/2010 was enacted to encourage domestic and foreign investment and is generally regarded as friendlier to employers than its predecessor. That history matters when interpreting older commentary, which often describes the 1959 position.
A written employment contract in Arabic is mandatory. The standard working week is 48 hours across 8-hour days.
Presidential decrees in July 2025 increased public and private sector salaries by 200%, which resets any historic pay benchmark.
Sources: reviewed 20 October 2026
Contracts & probation
The contract must be in Arabic and probation may not exceed three months.
The contract must be written and in Arabic. A translation for the employer’s own use is fine, but the Arabic text is the operative document.
Probation may not exceed three months.
Establish before drafting whether the role falls under Law 17/2010 at all, or under the agricultural or domestic worker regimes.
Record whether the employee is covered by social security, because that determines whether the end-of-service obligation applies.
Working hours & overtime
The standard week is 48 hours over 8-hour days.
Because the contribution is a straight percentage of payroll, additional pay raises it proportionally.
Sick pay is employer-borne, so absence carries a direct cost that the contribution does not offset.
Annual leave
| Tenure | Paid annual leave |
|---|---|
| Contract form | Written and in Arabic, mandatory |
| Probation | Three months maximum |
| Working week | 48 hours across 8-hour days |
| Employee notice | Two months to terminate |
| Fixed-term termination | Employer pays the whole remaining period |
| Uncovered employees | One month per year of service on last wage |
Public holidays
Syria observes national holidays alongside Islamic and Christian dates. The calendar may be revised under the transitional government, so confirm it before publishing a payroll year.
Syria observes national holidays alongside Islamic and Christian dates. The calendar may be revised under the transitional government, confirm before publishing a payroll year.
| Holiday | Date (2026) |
|---|---|
| New Year’s Dayرأس السنة الميلادية | Thu 1 Jan |
| Mother’s Dayعيد الأم | Sat 21 Mar |
| Eid al-Fitrعيد الفطر | Fri 20 Mar, subject to moon sighting |
| Independence Dayعيد الجلاء | Fri 17 Apr |
| Labour Dayعيد العمال | Fri 1 May |
| Martyrs’ Dayعيد الشهداء | Wed 6 May |
| Eid al-Adhaعيد الأضحى | Wed 27 May, subject to moon sighting |
| Christmas Dayعيد الميلاد | Fri 25 Dec |
Family & sick leave
Medical benefits are universal; cash benefits are employer liability. That single distinction drives most of the employer’s exposure.
Old-age and disability pensions are capped at 80% of the base figure, and a disability may arise from a work injury.
A survivor pension is payable where the deceased received, or was entitled to receive, an old-age or disability pension.
For a commercial employer the practical point is narrow: budget wage replacement for sickness and maternity separately, and treat the published benefit figures in international sources as historic rather than current.
| Leave | Entitlement | Pay |
|---|---|---|
| Medical benefits | Universal for residents | Outside the employer contribution |
| Cash sickness benefit | Employer liability | Private-sector employees |
| Cash maternity benefit | Employer liability | Paid from the employer’s own funds |
| Old-age pension | Capped at 80% of base | Same ceiling as disability |
| Disability pension | Capped at 80% of base | May arise from a work injury |
| Survivor pension | Where the deceased was entitled | To old-age or disability pension |
| Agricultural workers | Outside Law 17/2010 | Under Agricultural Relations Law 56/2004 |
| Foreign domestic workers | Outside Law 17/2010 | Separate regime applies |
| Published figures | 2013 values still circulating | Treat as historic, not current |
Termination, notice & severance
An employer ending a fixed-term contract early must pay the salary for the whole remaining period. Employees outside social security get one month per year of service.
Fixed-term contracts carry an unusual termination cost. An employer may end one at any time, but must pay the salary for the whole remaining contract period. An employee, by contrast, may terminate with two months’ notice.
That asymmetry makes contract length a real commercial decision rather than an administrative one, a two-year term signed in month one is a two-year liability.
For employees not covered by social security, one month’s salary per year of service is payable on the last wage.
Final pay including accrued leave is due on separation.
How do work permits and visas work in Syria?
A work permit is required for any foreign employee. There is no informal route.
Foreign domestic workers fall under a separate regime from Law 17/2010, so the permit path depends on the category of work.
The sanctions position has changed materially since the transition and requires current legal review. Nothing in this guide addresses it, and any summary would date quickly.
| Route | Who it fits | Key criteria | Notes |
|---|---|---|---|
| Work permit | All foreign employees | Mandatory | No informal route exists |
| Domestic work | Foreign domestic workers | Separate regime | Permit path differs by category |
| Sanctions position | All foreign employers | Changed after the transition | Requires current legal review |
Sources: reviewed 20 October 2026
What are the main compliance risks when hiring in Syria?
The main risk is relying on pre-transition rules: both social insurance administration and the applicability of pre-2024 tax law should be verified.
Relying on pre-transition rules is the central risk. Both the administration of social insurance and the applicability of pre-2024 tax law should be verified before payroll is configured.
Treating sick pay as insured is the second. Cash benefits are employer liability in the private sector.
Assuming exclusion from the scheme reduces cost is the third. Uncovered employees attract one month per year of service instead.
Note also that a contract not in Arabic is exposed; that ending a fixed-term contract means paying it out in full; and that published statutory figures from international sources are years out of date.
Sources: reviewed 20 October 2026
Contractor misclassification risk check
Answer for the Syria-based person you currently pay as a contractor. Indicative only — not legal advice.
Compliant onboarding checklist
Obtain current sanctions advice, then verify the social insurance administration and the tax position with the relevant authorities.
Draft in Arabic, keep probation within three months, confirm whether Law 17/2010 applies to the role, record social security coverage status, and provision sick pay separately from the contribution.
Choose fixed-term lengths deliberately, early termination means paying the balance.
Hiring in Syria & frequently asked questions
The full 2026 Syria hiring guide — rates, tables and checklists — formatted for sharing with your finance and legal teams.
Sources: reviewed 20 October 2026
Terms used on this page
Sources: reviewed 20 October 2026
How this guide is compiled and verified
Figures come from official Syria government sources and intergovernmental bodies where we could confirm them. Items marked “confirm with your GX adviser” have not been confirmed against an official source. This guide was last reviewed on 20 October 2026, and is next scheduled for review in January 2027, or sooner if rates change.
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Minimum wage and wage-setting rules
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Legislation and official gazette (current legal texts)
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Official statistics and central bank data
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Official statistics and central bank data
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Official statistics and central bank data
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Official statistics and central bank data
- the Central Bank of Syria (Banque Centrale de Syrie), the country's central bank (cb.gov.sy) — Official statistics and central bank data
- Ministry of Social Affairs and Labour — labour and social affairs ministry; social insurance services; staff law
- Ministry of Administrative Development — public service HR and legislation (weak relevance for private payroll)
- Syrian Arab Republic (Labour Law No. 17/2010, via WIPO Lex, UN agency) — Leave and labour law: Art.155: annual leave of 24 working days after 1-5 years of employment (21 days after 5-10, 30 thereafter)
- cb.gov.sy (annual leave and public holidays) — Official source for: annual leave and public holidays
- kra.go.ke (income tax and payroll tax) — Official source for: income tax and payroll tax
- International Labour Organization (labour law and ministry of labour) — Official source for: labour law and ministry of labour
- sana.sy (minimum wage) — Official source for: minimum wage
- guides.loc.gov (official gazette and legislation portal) — Official source for: official gazette and legislation portal
- worklink.sy (social security contributions) — Official source for: social security contributions
- World Bank (statistics office and central bank) — Official source for: statistics office and central bank
- sy.usembassy.gov (work permits and immigration) — Official source for: work permits and immigration
Read our editorial policy, corrections policy and CountryPedia methodology.
Sources: reviewed 20 October 2026
Ready to hire in Syria?
GX can advise on contract, payroll and social insurance obligations, but the sanctions position has changed materially since the transition and requires current legal review before any engagement proceeds.
