Welcome to the October 2025 edition of the Lexis Middle East HR Alert, your essential update on the latest employment law and HR developments across the GCC and wider MENA region.

This month, we examine the far-reaching implications of Oman’s new personal income tax and what it means for employers. We also explore emerging regional trends such as pay transparency, new immigration and visa frameworks, and recent legal reforms affecting workplace compliance.

Stay informed, compliant, and connected with the developments shaping the future of HR in the region.

Happy reading!

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This edition features a diverse range of content, including:

FEATURE: INCOME TAX: EMPLOYER ANGLE

Asrujit Mandal of BDO examines how Oman’s introduction of the GCC’s first personal income tax will affect employers, from payroll adjustments to compliance obligations.

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TREND SETTER: PAY TRANSPARENCY

Ibrahim Mohamed of HAS Law Firm explores how international pay transparency trends, driven by recent US and EU legislation, could influence HR policies and legal frameworks across the GCC.

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NEWS ROUND-UP: COVERING RECENT KEY DEVELOPMENTS – REGION-WIDE

A summary of the latest HR and employment law updates, including Oman’s new mandatory professional licensing requirements and other regional regulatory changes.

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IMMIGRATION FOCUS: WORK PRMIT CLASSIFICATION

Ali Ibrahim of Vialto Partners breaks down Ministerial Decision No. 4602/1447, which introduces a new skill-based structure for Saudi work permits and its implications for employers.

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LAW CHANGES: NEW AND PROPOSED MENA LAWS

A round-up of key legislative updates, including Bahrain’s new first aid law explained by Sama Ghareeb of Zu’bi & Partners, following Ministerial Decision No. 16/2025.

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CASE FOCUS

Reem Elkordi of HAS Law Firm highlights a recent Dubai case addressing payment rights for suspended employees and its significance for HR and legal compliance.

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MOVES AND CHANGES

A regional overview of the latest executive movements, leadership appointments, and HR leadership changes across key industries.

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Enrich your understanding of the HR landscape and stay up-to-date with the latest trends, cases, and policies through the newest issue of Lexis Middle East – HR Alert.

For all the latest industry updates and developments, opt for a free HR Alert subscription!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East HR Alert – previous editions? Click the links below to access and read these editions.

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HR PROFILE: THE SCALE OF THE CHALLENGE

Ida Mozayani, Vice President of Talent & Operations, Bain Middle East discusses her approach to scaling Bain’s regional operations while maintaining a strong, consistent organisational culture.

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IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Mary Rintu Raju, NYK Law Firm looks at the UAE legal position where an employee works overseas on secondment or on a cross-border project.

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POLICY POINTERS: COMMISSION

Sarah Khasawneh from Pinsent Masons along with Emma Noble & Jennifer Green shares guidance on managing commission structures effectively and ensuring compliance with regional employment laws.

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In this edition of Lexis Middle East HR Alert, we bring you a curated selection of the most pressing HR, legal, and regulatory developments shaping the employment landscape across the Middle East. From sweeping changes in Saudi labour law to evolving expectations around flexible work in the UAE’s blue collar sector, this issue is packed with expert insights, legal updates, and practical guidance for HR professionals, legal advisors, and business leaders alike.

As organisations across the region navigate complex immigration frameworks, new compliance requirements, and shifting workforce dynamics, our contributors provide the clarity and context needed to stay ahead. With in-depth features, real-world case reviews, and spotlights on key figures driving HR transformation, the LME HR Alert continues to serve as a trusted resource for understanding the policies and trends that matter most.

As organisations across the region navigate complex immigration frameworks, new compliance requirements, and shifting workforce dynamics, our contributors provide the clarity and context needed to stay ahead. With in-depth features, real-world case reviews, and spotlights on key figures driving HR transformation, the LME HR Alert continues to serve as a trusted resource for understanding the policies and trends that matter most.

Stay ahead of the curve with Lexis Middle East HR Alert, as we provide you with the insights needed to navigate the complexities of HR in the Middle East.

Happy reading!

This edition features a diverse range of content, including:

FEATURE: FRAMEWORK IMPLEMENTED

Shiraz Sethi and Fatima Al-Sabahi of Dentons delve into the key reforms introduced in the Saudi Labour Law following the release of its implementing regulations. Their analysis highlights the significant changes impacting employment relationships, enforcement mechanisms, and employer compliance obligations in the Kingdom.

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TREND SETTER: MORE FLEXIBLE BLUE COLLAR JOBS

With a mounting talent shortage in the UAE’s blue collar workforce, businesses are exploring more flexible working arrangements. Mary Rintu Raju of NYK Law outlines the legal implications and operational considerations of rolling out flexible models for this often-overlooked sector.

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NEWS ROUND-UP: COVERING RECENT KEY DEVELOPMENTS – REGION-WIDE

This section captures a selection of important legal and HR news, including changes to company structures in UAE freezones and other updates from across the MENA region.

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IMMIGRATION FOCUS: SAUDI ARABIA IMMIGRATION UPDATE

Ali Ibrahim of Vialto Partners provides a comprehensive update on Saudi Arabia’s immigration regulations. His commentary offers vital guidance on how these changes may affect both employers and foreign nationals working in the Kingdom.

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LAW CHANGES: NEW AND PROPOSED MENA LAWS

Explore recent and upcoming legal reforms, including newly proposed rules affecting work permits in Kuwait—changes that may impact workforce planning and compliance across multiple jurisdictions.

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CASE FOCUS:

This issue includes a review of a recent QICDRC ruling in Clare Holloway v MBG Corporate Services LLC (QFC Case No. 0059/2024), where the Court of First Instance addressed the issue of premature litigation. Mohammed Al Ansari highlights the court’s approach to jurisdiction and procedural compliance.

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Enrich your understanding of the HR landscape and stay up-to-date with the latest trends, cases, and policies through the newest issue of Lexis Middle East – HR Alert.

For all the latest industry updates and developments, opt for a free HR Alert subscription!

Want to learn more about Lexis® Middle East? Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East HR Alert – previous editions? Click the links below to access and read these editions.

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HR PROFILE: CREATING CHANGE

Nishanth Krishnan, Director of People Advisory and Business Consulting at Grant Thornton UAE, shares insights into the strategic HR interventions needed to lead and manage successful organisational change in today’s climate.

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IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

Henrietta Baker and Kahroba Kojouri of Dentons discuss proposed amendments to the Saudi Personal Data Protection Law Implementing Regulations (Saudi Arabia Administrative Decision No. 1516/1445).

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POLICY POINTERS: WORKING HOURS IN KUWAIT

Bader Al-Qellaish of Wefaq Law Firm reviews the legal frameworks governing working hours in Kuwait, with practical considerations for policy compliance and workforce wellbeing.

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MOVES AND CHANGES

Stay updated on the newest business trends, significant appointments, and promotions in the region to stay connected with the market’s key influencers.

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Brought to You by Tolley+ Middle East

The Summer 2025 Edition of Lexis Middle East Gulf Tax brings readers a sharp and timely exploration of evolving tax regulations and practices across the GCC region. This issue is rich with expert insights, legislative updates, and practical guidance for tax professionals navigating an increasingly complex landscape.

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FEATURE: WITHHOLDING TAX: YOU NEED TO KNOW

Shiraz Khan and Richard Ferrand from Al Tamimi & Co. delve into Saudi Arabia’s evolving position on Withholding Tax (WHT). The article explains the latest ZATCA (Zakat, Tax and Customs Authority) clarifications surrounding WHT benefits and how entities can apply for these incentives. It is an essential read for taxpayers and advisors managing cross-border payments and seeking certainty in compliance.

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FEATURE: ADVANCES IN TRANSFER PRICING

Zain Satardien and Aakriti Sharma of Hourani and Partners provide an authoritative overview of recent ZATCA developments regarding Advance Pricing Agreements (APAs). Their analysis highlights how Saudi tax authorities are refining their transfer pricing approach to offer greater predictability for multinational enterprises operating in the Kingdom.

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TAX NEWS ROUND-UP

A comprehensive digest of reent tax treaty updates and regulatory shifts across the Gulf. This section is a must-read for professionals seeking to stay abreast of strategic tax changes and how they may affect operations across multiple jurisdictions.

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PRACTICAL FOCUS: FOCUS ON NATURAL RESOURCES

This piece by Baqar Palavandishvili of Galadari Advocates & Legal Consultants examines the implications of Sharjah Law No. 3/2025, a landmark reform introducing a corporate tax regime for extractive and non-extractive natural resource companies. The article breaks down the scope, compliance expectations, and what it means for businesses involved in energy and resource sectors.

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TAX PROFESSIONAL PROFILE: TAKING A MORE FLEXIBLE APPROACH

In a candid interview, Illyana Panova, Global Tax Director for a Family Office, reflects on her experience as the first UAE-based tax expert to join the fractional executive community. She shares insights on adopting a flexible work model, lessons learned from leading global tax strategies, and how the regional tax landscape is evolving to accommodate non-traditional executive roles.

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ANY QUESTIONS? WHAT’S DUBAI EXECUTIVE COUNCIL DECISION NO. 11/2025’S TAX IMPACT?

Andre Anthony and Adelina Frunza of CMS explore the tax implications of this new Dubai freezone regulation. Their article dissects the operational and strategic impact of Decision No. 11/2025 on freezone entities, offering clarity on potential challenges and planning opportunities for affected businesses.

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Want to learn more about Lexis® Middle East Visit, https://www.lexis.ae/lexis-middle-east-law/.

Have you read the Lexis® Middle East Gulf Tax – Past editions? Click the links below to access them.

Lexis Middle East Gulf Tax | Spring 2025

Lexis Middle East Gulf Tax | Autumn 2024

Lexis Middle East Gulf Tax | Summer 2024

Lexis Middle East Gulf Tax | Summer 2024