01 October 2026

Bahrain introduces electronic secondment process for expatriate employees

The Labour Market Regulatory Authority (LMRA) in Bahrain recently introduced an electronic secondment service that allows employers to temporarily employ expatriate employees sponsored by another employer, subject to specific approvals and conditions. The secondment period may be granted for up to 90 days and aims to provide employers with greater workforce flexibility while maintaining regulatory oversight. Employers in Bahrain have traditionally been required to engage expatriate workers under their own sponsorship arrangements. The new electronic secondment process introduces a framework that permits the temporary assignment of expatriate workers between employers, provided that all regulatory requirements and stakeholder approvals are obtained through the LMRA system.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-2089