GOSI
Also known as: General Organization for Social Insurance · التأمينات الاجتماعية · Saudi social insurance
GOSI, the General Organization for Social Insurance, runs social insurance in Saudi Arabia. Employers contribute monthly for every employee on the contributory wage: for Saudis, annuities, SANED and occupational hazards with employer and employee shares; for non-Saudis, occupational hazards only, 2% paid by the employer.
The rates in brief
| Branch | Saudis (earlier law) | Non-Saudis |
|---|---|---|
| Annuities | 9% employer + 9% employee | Not covered |
| Occupational hazards | 2% employer | 2% employer |
| SANED | 0.75% + 0.75% | Not covered |
For employees with no contribution periods before 3 July 2024, who fall under the new Social Insurance Law, the annuity rate rises in steps; in October 2026 it is 10% for each side.
What it means for HR
- Register each new employee promptly at the right wage, and update the wage whenever it changes.
- Reconcile the GOSI invoice with the payroll run before paying.
- Late payment costs 2% of the contribution due for each month of delay.
Work out both shares with the GOSI calculator, and read the GOSI contributions guide.
Official sources
This is general information to help you understand the topic. It is not legal advice. Rules and rates change: always check the official text on the relevant authority’s platform and consult a qualified adviser before acting.
