Country guide · 7 min read · Updated October 2026
Payroll in Jordan: the month, the calendar and a salary worked through
How a payroll month runs in Jordan: the deadlines, social security branch by branch, a salary worked through, income tax, overtime, the year's holidays, and how your people there can be paid every month now.
How does payroll work in Jordan?
Wages are paid within seven days of falling due. SSC contributions are due within the first 15 days of the next month. They are 14.25% from the employer and 7.5% from the employee, for every nationality, on pay up to JOD 3,733 a month in 2026. Income tax is withheld on bands from 5% to 30% and paid within 30 days. Payroll opens in Jordan when a client needs it.
Know the month's deadlines
Six deadlines shape a payroll in Jordan. Each one is the employer's to meet.
| Deadline | What is due |
|---|---|
| Within seven days of falling due | Wages, with any overtime pay |
| Within the first 15 days of the next month | Social security contributions to the SSC, both shares |
| By the end of the month after joining or leaving | Reporting the employee to the SSC |
| Within 30 days of paying the wage | The income tax withheld, to the Income and Sales Tax Department |
| During the next month | A statement of each employee's wage and the tax withheld from it, to the Income and Sales Tax Department |
| Within three months of the year's end | The year's statement of wages, and of the tax withheld and paid |
Contributions paid late carry interest of 1% a month. Reporting late carries a fine of 1% of the contributions due for each month.
Follow one salary through the month
Take a salary of JOD 1,000 a month, for an employee resident in Jordan for tax who claims only the personal exemption. Here is the same salary for a Jordanian national and for an expatriate.
| A Jordanian national | An expatriate | |
|---|---|---|
| Gross pay | JOD 1,000 | JOD 1,000 |
| Social security, from the employee | JOD 75 | JOD 75 |
| Income tax | JOD 12.50 | JOD 12.50 |
| Net pay | JOD 912.50 | JOD 912.50 |
| Social security, from the employer | JOD 142.50 | JOD 142.50 |
| End of service, built up each month | Nothing: social security covers them | Nothing: social security covers them |
| The employer's cost for the month | JOD 1,142.50 | JOD 1,142.50 |
The two columns match, because social security and income tax apply to both in the same way.
The employer withholds income tax each month on the part of the wage above a twelfth of the employee's exemptions. The employee's own contributions are not deducted first.
| Each month | |
|---|---|
| Gross pay | JOD 1,000 |
| Less a twelfth of the personal exemption | JOD 750 |
| Pay the tax is worked out on | JOD 250 |
| 5% of it, withheld | JOD 12.50 |
Over the year, that is JOD 150: 5% of the JOD 3,000 left from JOD 12,000 after the personal exemption.
Work out income tax band by band
Income tax is worked out on the year's taxable income, after exemptions.
| Taxable income a year | Rate |
|---|---|
| The first JOD 5,000 | 5% |
| From JOD 5,000 to JOD 10,000 | 10% |
| From JOD 10,000 to JOD 15,000 | 15% |
| From JOD 15,000 to JOD 20,000 | 20% |
| From JOD 20,000 to JOD 1,000,000 | 25% |
| Above JOD 1,000,000 | 30% |
A resident employee deducts a personal exemption of JOD 9,000 a year. A further JOD 9,000 covers their dependants, however many there are.
Against receipts, up to JOD 1,000 each can also be deducted for medical, education, rent and home-loan costs. That applies to the employee, their spouse and each child, up to JOD 3,000 for the children. These count in the year's tax, not in the monthly withholding. For a married couple, the exemptions together stop at JOD 23,000.
A national contribution of 1% is added on taxable income above JOD 200,000 a year. A return for the year is due within four months of its end, from anyone the law requires to file one.
Pay overtime at the right rate
| What it earns | |
|---|---|
| Overtime, with the worker's agreement | At least 125% of the usual wage for each hour |
| Work on the weekly rest day, a religious holiday or an official holiday | An additional wage of at least 150% of the usual wage for the day |
Normal hours are up to 8 a day and 48 a week, with meal and rest breaks outside them. Friday is the weekly rest day, unless the work needs another.
Overtime needs the worker's agreement. Without it, overtime can be required only for the annual stock-take and year-end accounts, or to prevent a loss, on up to 30 days a year for each. On stock-taking days, actual work may not pass 10 hours.
Mark the year's public holidays
| Holiday | Days |
|---|---|
| New Year's Day | One |
| Labour Day | One, the 1st of May, moved to sit next to the weekend |
| Independence Day | One, the 25th of May |
| Islamic New Year | One |
| The Prophet's Birthday | One |
| Eid al-Fitr | Four |
| Eid al-Adha | Five |
| Christmas | One |
The Prime Minister announces each holiday's dates by circular. The Islamic holidays follow the moon, so their dates move each year. Isra and Mi'raj and Army Day are marked without a day off.
Official holidays do not count against annual leave. Work on one earns the additional wage set out above.
Keep pay above the floor, and on time
| The rule | |
|---|---|
| Minimum wage | JOD 290 a month for every worker under the Labour Law, however they are paid, from 1 January 2025 to 31 December 2027. Paying less is fined for each worker |
| When wages are paid | Within seven days of falling due, with any overtime pay |
| Deductions | Only those the law allows, such as social security, tax and court debts. An advance is repaid at no more than 10% of the wage in each instalment |
| Unused annual leave | Paid when employment ends, for the days not taken |
| End of service | A month's wage for each year of service, owed only to an employee outside social security. An employee inside it receives its benefits instead |
See what is changing
| When | What changes |
|---|---|
| Each January | The cap on the wage social security counts is adjusted for the previous year's inflation |
| 2026 | The cap for the year is JOD 3,733 a month |
| 31 December 2027 | The minimum wage of JOD 290, set for 2025 to 2027, runs to this date. The Tripartite Committee for Labour Affairs sets the minimum wage |
Payroll opens in Jordan when a client needs it
Payroll opens in Jordan when a client needs it.
When it opens, it will work as our payroll does in the Gulf and Egypt, from one record. Your entity will submit the files and pay its people.
It will go live only after two months side by side with your current provider, once the numbers match.
Have your people in Jordan paid every month, now
PEO, part of Global Kinect EOR, pays your people in Jordan every month in dinars, with benefits and compliance handled.
Hiring in Jordan without an entity of your own is Global Kinect EOR.
Common questions.
When are social security contributions due in Jordan?
Do expatriates pay social security in Jordan?
Can Global Kinect run our payroll in Jordan?
Need your people in Jordan paid every month?
The next change, in your inbox.
A monthly round-up of HR and employment news across the Gulf and Egypt, and a real example of it going wrong.