GOSI Saudi Arabia: The Practical Guide for Business Owners 2026

The General Organization for Social Insurance (gosi.gov.sa) is the Saudi government body responsible for implementing the social insurance system in the Kingdom. GOSI manages employee registration, collects employer and employee contributions, and pays out insurance benefits (retirement pensions, occupational hazards, unemployment compensation under "SANED," and heirs' entitlements). This guide explains GOSI's systems, contribution rates, wage limits, the compliance certificate, and integration with other government platforms for 2026.

Overview

GOSI is an independent government authority that enforces the social insurance system across all private-sector establishments and their employees in Saudi Arabia. Its coverage spans:

• Pension Branch: Provides retirement income for Saudi nationals employed in the private sector.
• Occupational Hazards Branch: Protects all workers (Saudi and expatriate) against work injuries and occupational diseases.
• SANED System: Compensates Saudi private-sector employees for involuntary unemployment.
• Unified Insurance Coverage Extension Law: A newer system extending coverage to additional categories of subscribers.

Official link: gosi.gov.sa | Unified contact number: 8001243344

GOSI Contribution Rates 2026

Contribution rates vary based on the employee's nationality. The total rate for Saudi employees is 21.5% of monthly wages, split between employer and employee. Expatriate contributions are limited to the Occupational Hazards Branch only.

A) Saudi Employee Contribution Rates (Total 21.5%)

B) Expatriate Employee Contribution Rates

Note: Expatriate employees contribute nothing and are not enrolled in the Pension Branch or SANED. The employer alone pays 2% for occupational hazards insurance.

Wage Limits Subject to GOSI Contributions

GOSI contributions are calculated within a minimum and maximum wage range, regardless of the employee's actual salary:

Practical Calculation Examples

For a Saudi employee earning SAR 10,000 monthly:

• Employer contribution: 10,000 × 12.75% = SAR 1,275 monthly.
• Employee contribution: 10,000 × 9.75% = SAR 975 monthly (deducted from salary).
• Combined GOSI total: SAR 2,250 monthly.

For an expatriate employee earning SAR 10,000 monthly:

• Employer contribution: 10,000 × 2% = SAR 200 monthly.
• Employee pays nothing.

For a Saudi employee earning SAR 60,000 (exceeding the maximum):

• Calculation is based on SAR 45,000 (the cap), not SAR 60,000.
• Employer contribution: 45,000 × 12.75% = SAR 5,737.50 monthly.
• Employee contribution: 45,000 × 9.75% = SAR 4,387.50 monthly.

Key Services

1. Establishment and Employee Registration

Every private-sector establishment must register with GOSI immediately after issuing its commercial registration. The employer must register every new employee — Saudi or expatriate — within a specified period from the start of employment. Registration is completed electronically through the GOSI platform.

2. Monthly Contribution Payments

GOSI contributions are paid monthly based on updated wage data. The system generates a monthly invoice for each establishment, paid through authorized banking channels. Late payment prevents the establishment from issuing the compliance certificate and may incur penalties.

3. Compliance Certificate Issuance

The compliance certificate proves that an establishment is current with contribution payments and employee registration. It is issued free of charge through the GOSI platform when payment is regular, and is required by several entities:

• Government tenders (a mandatory participation requirement).
• Chamber of Commerce membership renewal.
• Applying for bank loans on behalf of the establishment.
• Supplier verification (KYC) procedures at banks and major corporations.

4. Subscriber Data Modifications

Employers can modify employee data through GOSI: changing wages, changing occupations, modifying job titles, changing nationality, or adding/modifying subscription periods retroactively. They can also request that previous service periods from other entities be merged for a subscriber.

5. Insurance Benefit Disbursements

GOSI provides multiple benefits depending on the case:

• Retirement Pension: For Saudis upon reaching retirement age or completing the required subscription period.
• Occupational Hazards Allowances: Upon work injury or occupational illness.
• SANED Payments: For unemployed Saudis for a defined period.
• Heirs' Entitlements: Upon the subscriber's death.
• Lump-Sum Payment for Non-Saudis: When permanently leaving the Kingdom.

6. Retirement Pension Calculator

An interactive tool that allows Saudi subscribers to estimate their expected retirement pension based on subscription period and wage, before submitting an actual retirement application.

Employee Services on Their GOSI Account

Through their personal GOSI account, employees can perform the following services:

• Review subscription data: previous employers, subscription periods, registered wages, and current subscription status.
• Request wage certificates or subscription certificates for official use.
• Submit a retirement pension request upon meeting retirement conditions.
• Apply for SANED benefits during periods of unemployment.
• Object to incorrectly registered subscription data (wage, period, occupation).
• Verify employment status and follow up on previous requests.
• Manage their bank account for receiving GOSI entitlements.
• Use the retirement pension calculator for financial planning.

How It Works

1. Establishment Registration

After issuing the commercial registration, the establishment owner accesses gosi.gov.sa via the National Single Sign-On (Absher). They complete establishment data (commercial registration, activity, address, bank account), and the establishment file is activated in the system.

2. Employee Registration

When hiring anyone (Saudi or expatriate), the employer registers them with GOSI by entering their basic data (ID or residency number, start date, wage, occupation). The system issues a subscription number for the employee, and monthly contribution calculation begins automatically.

3. Monthly Payment and Compliance Tracking

At the start of each month, the system generates a contribution invoice for the establishment based on registered employee data. The employer pays through authorized banking channels. With regular payment, the establishment can issue the compliance certificate free of charge at any time.

When You Need This Platform

GOSI registration is mandatory for all private-sector establishments and all their employees. Actual service needs arise in the following situations:

• Establishing a new business and registering it with GOSI after issuing the commercial registration.
• Hiring a new employee (Saudi or expatriate) and registering their subscription.
• Paying monthly employee contributions.
• Issuing the compliance certificate for participating in a government tender, renewing Chamber of Commerce membership, or applying for a bank loan.
• Modifying employee data (wage, occupation, nationality, subscription period).
• Ending an employee's service and stopping their subscription.
• Applying for SANED benefits when a Saudi employee becomes unemployed.
• Applying for a retirement pension when an employee becomes eligible.
• Disbursing the lump-sum payment to an expatriate employee leaving the Kingdom.

Requirements

• Valid commercial registration linked to the establishment's Unified Number (starting with 700).
• Active Absher account for the owner or authorized representative.
• Mobile number registered in Absher to receive verification codes.
• Establishment bank account for paying monthly contributions.
• Complete employee data (ID, residency, start date, wage, occupation).
• Employee data consistency across GOSI, Qiwa, and Mudad.
• Compliance with the Saudization rates required for the establishment's activity under the Nitaqat program.

GOSI Integration with Other Government Platforms

GOSI is automatically connected to the Saudi labor ecosystem to ensure data consistency:

Integration with Qiwa

Employee data is automatically transferred between Qiwa and GOSI. When a new employee's contract is documented in Qiwa, their data appears in GOSI to complete registration and calculate contributions. When the contract is terminated in Qiwa, the subscription file in GOSI is closed.

Integration with Mudad

Mudad uses employee data from GOSI to process monthly wage files under the Wage Protection System. The file uploaded to Mudad is matched against GOSI records to verify that the transferred salary matches the registered wage.

Integration with the Nitaqat Program

Saudi employee subscription data in GOSI forms the basis on which the Nitaqat program calculates the Saudization rate for each establishment. An employee must be registered with GOSI to be counted toward the Saudization rate — documenting their contract in Qiwa alone is not sufficient.

The Unified Insurance Coverage Extension Law

The Unified Insurance Coverage Extension Law is a relatively new system implemented by GOSI, aimed at expanding insurance coverage to categories that were not included under the traditional system. The law applies to new subscribers joining the labor market under specific regulations, and is part of broader efforts to modernize the Saudi insurance system with wider coverage and adjustments in benefit calculations. Refer to the official gosi.gov.sa website for the latest details on the law and its eligible categories.

Frequently Asked Questions

What are GOSI contribution rates for Saudi employees?

The total is 21.5% of monthly wages: 12.75% paid by the employer (10% pensions + 2% occupational hazards + 0.75% SANED), and 9.75% deducted from the employee (9% pensions + 0.75% SANED).

What are GOSI contribution rates for expatriate employees?

The expatriate contribution is 2% only, paid entirely by the employer for occupational hazards insurance. Expatriate employees pay nothing and are not enrolled in the Pension Branch or SANED.

What is the maximum wage on which GOSI contributions are calculated?

The maximum wage subject to contributions is SAR 45,000 monthly. Even if an employee's salary is SAR 100,000 or SAR 200,000, contributions are calculated only on SAR 45,000, and the remainder is not subject to any contribution.

What is the minimum wage at GOSI?

The minimum wage subject to contributions starts at SAR 4,000 monthly, and is linked to the minimum wage approved in the Saudi labor market and the required Saudization rate under the Nitaqat program. The actual minimum may vary based on the establishment's activity.

How do I issue a compliance certificate from GOSI?

The compliance certificate is issued free of charge through the GOSI platform, provided the establishment is current with its contribution payments and employee registration. Access the establishment account, select "Issue Compliance Certificate," and the certificate appears immediately for printing or download.

When do I need a GOSI compliance certificate?

The certificate is requested by: government tenders (a mandatory participation requirement), Chamber of Commerce membership renewal, bank loan applications for the establishment, and supplier verification (KYC) procedures at major corporations and banks.

What is the difference between registering an employee on Qiwa and on GOSI?

Qiwa documents the employment contract and the relationship between employer and employee, while GOSI handles employee registration for retirement, occupational hazards, and SANED insurance purposes. The two platforms are integrated: after contract documentation in Qiwa, employee data appears in GOSI to complete registration and calculate contributions.

Is an employee counted toward the Saudization rate as soon as their contract is documented in Qiwa?

No, documenting the contract in Qiwa is not sufficient to count a Saudi employee in Nitaqat. The employee must also be registered with GOSI and have their monthly contribution paid. GOSI is the official source for calculating the Saudization rate at every establishment.

What GOSI services are available to the employee through their personal account?

The employee can: review their complete subscription data, request wage or subscription certificates, apply for a retirement pension upon eligibility, apply for SANED benefits during unemployment, object to incorrect subscription data, manage their bank account for receiving entitlements, and use the retirement pension calculator.

What is SANED and who is eligible?

SANED is an unemployment insurance system for Saudi nationals working in the private sector. It is funded by 1.5% of wages split equally between employer and employee (0.75% each). Subscribers are entitled to SANED payments for a specified period when they become involuntarily unemployed, subject to the system's conditions.

What happens if an establishment is late paying GOSI contributions?

The establishment loses the ability to issue the compliance certificate and incurs late payment penalties under the regulations. Accumulated arrears affect the establishment's classification in Saudization programs and may lead to legal action to recover the dues.

What is the maximum wage on which SANED contributions and benefits are calculated?

SANED contributions and benefits are subject to the same maximum wage cap (SAR 45,000). So if an employee's salary is SAR 80,000, SANED benefits are calculated only on SAR 45,000.

When Do You Need Specialized Help Managing GOSI?

Managing GOSI for an active establishment requires continuous time and effort. Any mistake in registering an employee, delay in paying contributions, or oversight in modifying data can turn into arrears, loss of the compliance certificate, and potentially block your business from tenders or loans.

Establishments commonly face recurring challenges in:

• Registering new employees on time with correct data.
• Calculating correct contributions for Saudis and expatriates within the right rates and limits.
• Following up on monthly invoice payments to avoid losing the compliance certificate.
• Retroactive data modifications when errors are discovered in wages or occupations.
• Handling employee objections and grievances.
• Applying for pensions, SANED, and lump-sum payments.
• Reconciling employee data across GOSI, Qiwa, and Mudad.

Book a Free Consultation with the Motaded Team

Motaded Limited provides complete GOSI management services for business owners in Saudi Arabia, including establishment and employee registration, contribution calculation and payment, compliance certificate issuance, data modifications, and benefit applications. Reach out at info@motaded.com.sa or book a meeting to learn how we can save your team time and ensure your establishment's compliance.

Official link: gosi.gov.sa | Unified contact number: 8001243344