• All foreign nationals require a work permit tied to a Kuwait-based employer.
  
• Employer must obtain a No Objection Certificate (NOC) before entry; the residence visa is issued on arrival.
  
• GCC nationals do not require work visas.
  
• Main work visa types: Private Sector, Government Sector, and Domestic Worker visas.
  
• Requirements include a valid passport, job offer, medical and police clearance, and qualifications for specialised roles.
• Non-work visa categories (tourist, family visit, business) do not allow employment.

• Frequency: Monthly employees paid at least once a month; others at least every 2 weeks.
  
• Income components: Salary, bonuses, overtime, allowances, taxable benefits, lump sums.
  
• Employer contributions: Social security, unemployment, workers’ compensation.
  
• Benefits-in-kind: Housing, transport, food.
  
• Deductions: Social security, retirement fund, healthcare for foreigners, and contractual deductions.
  
• Social security: Employer 11–11.5%, employee 8% (caps apply).
• Minimum Wage: KWD 75/month (private sector).

• Must be in Arabic; translations allowed but Arabic prevails.
  
• Probation: Up to 100 days.
  
• Working hours: 40–48 hours/week; reduced to 36 hours during Ramadan.
  
• Overtime: Max 2 hours/day or 180 hours/year; 125% normal days, 150% nights/weekends/holidays.
  
• Termination notice: 3 months for monthly-paid staff; 1 month for others
  
• Fixed-term contracts end automatically; indefinite contracts require written notice.
  
• Severance: 15 days per year for first 5 years; 1 month per year thereafter (max 1.5× annual salary).
• Non-compete clauses are generally unenforceable.

• Social Security: Employer 11.5%, employee 8% (up to KWD 2,750 cap).
  
• Unemployment insurance: 0.5% employer + 0.5% employee.
  
• Workers’ compensation: Employer pays all costs.
  
• Healthcare: State-funded for citizens; low-cost insurance scheme for expatriates.
• Retirement: Covered under Social Security.
• Paid Time Off:
  
  • Annual leave: 30 days after 9 months of service.
    
  • Sick leave: 15 days full pay → 10 days at ¾ pay → 10 at ½ pay → 10 at ¼ pay → 30 unpaid.
    
  • Maternity leave: 70 days fully paid (30 before, 40 after) + up to 4 months unpaid.
    
  • Family leave: 3 days for death of close relatives.
    
  • Public holidays: 9 paid days.
  • Iddah leave: 4 months 10 days (Muslim women); 21 days (non-Muslim women).

• Kuwait does not levy personal income tax on individuals.
  
• Tax year: 1 April – 31 March.
  
• No defined tax residency rules for individuals.
  
• Multiple DTAs in force.
  
• Corporate tax applies (15%) and Zakat (1%) for applicable entities.

‍