Foreign nationals generally require both a work permit and a residence permit before undertaking employment in Syria. Applications are typically sponsored by the employer and submitted to the Ministry of Social Affairs and Labour together with immigration authorities. Processing times vary depending on nationality and security clearances. Due to changing regulations and regional circumstances, employers should verify current immigration requirements before hiring foreign employees.

• Employers must register with the Syrian tax authorities and the General Establishment for Social Insurance (GESI) before employing staff.
• Payroll is typically processed monthly, with salaries commonly paid at the end of each month. 
• Employer Contributions:
  
  • Social Security: Approximately 17.1% of gross salary.
• Employee Contributions:
  
  • Social Security: Approximately 7.0% of gross salary.
• Employers must maintain payroll records and comply with monthly reporting and payment obligations.

• Employment contracts may be indefinite or fixed-term and should clearly specify the terms and conditions of employment. 
• Written contracts are standard practice.
• Probation Period: Generally up to 3 months.
• Working Hours: Standard working week is 48 hours, typically eight hours per day over six days. Overtime is permitted and must be compensated at premium rates in accordance with labour legislation.
• Minimum Wage: Syria maintains a statutory national minimum wage, which is periodically reviewed by the government.
• Termination: Employment may be terminated for lawful reasons with appropriate notice. Notice periods and severance entitlements depend on the employee's length of service and the reason for termination. Dismissals must comply with Syrian Labour Law.

• Syrian employees are covered by the country's mandatory social insurance system.
• Annual Leave: Employees are generally entitled to a minimum of 14 working days of paid annual leave, increasing with length of service and for certain occupations.
• Sick Leave: Paid sick leave is available upon presentation of a medical certificate, with benefits provided in accordance with labour and social insurance regulations.
• Maternity Leave: Female employees are generally entitled to approximately 120 days of paid maternity leave, subject to eligibility requirements under social insurance legislation.
• Paternity Leave: There is no general statutory entitlement to paid paternity leave.
• Public Holidays: Employees are entitled to paid leave on official public holidays.
• Many employers also provide transport, meal or housing allowances depending on the industry and employment arrangement.

• Tax Residency: Individuals who maintain their permanent residence in Syria or spend more than 183 days in the country during a tax year are generally regarded as tax residents.
• Residents: Taxed primarily on Syrian-source employment income and other taxable income in accordance with Syrian tax legislation.
• Non-Residents: Taxed on income derived from sources within Syria.
• Tax Year: January 1 – December 31.
• System: Progressive personal income tax system with rates ranging from 5% to 22%.
• Double Taxation Treaties: Syria has concluded double taxation agreements with several countries, although treaty availability is more limited than in many jurisdictions.