Yemen Payroll & Employment Guide 2026
Critical: COUNTRY CONTEXT: CIVIL CONFLICT: Yemen has been in civil war since 2015. Two de-facto administrations (IRG/Aden and Houthis/Sanaa) control different territories. Banking system fragmented; currency split. Labour law enforcement severely limited. This guide reflects the formal legal framework; actual conditions vary drastically by region.

Four key payroll indicators for Yemen
5 chapters, 5 pages
The opening summary of every chapter is below. Download the PDF for the full text, tables and rates.
Social Insurance (GOSI): 2026
Note: Sickness, maternity, and work injury paid directly by employer (not via GOSI contributions).
Income Tax
VERIFY: Actual tax enforcement minimal due to conflict conditions.
Working Conditions & Leave
Working Conditions & Leave
Severance & Termination
Employees not covered by GOSI: 1 month salary per year of service (last wage basis).
Operational Risk Assessment
Operational Risk: EXTREME RISK: Civil war, dual administration, fragmented banking, severely collapsed currency.
This guide is general information, not legal advice or a complete statement of the law. It reflects the legislation in force when it was prepared, and legislation changes. Always seek country-specific professional advice for a specific situation.
Running payroll and employment operations in Yemen
Employing people in Yemen means applying the rules in this guide again every pay cycle: tracking rates, filing social security, running compliant wage payment channels and calculating end-of-service entitlements. Datassist teams exist so you can manage that from a single point.
Other country guides
Need to run payroll and employment operations in Yemen?
Talk to a Datassist specialist and plan your local compliance, social security and wage payment processes together.



