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GOSI Saudi Arabia 2026: Contributions, Benefits, and Who Must Enroll

GOSI Saudi Arabia 2026: Contributions, Benefits, and Who Must Enroll

The General Organization for Social Insurance (GOSI) is the backbone of Saudi Arabia's social safety net. Every employer and employee needs to understand its rules — misunderstanding them can cost you thousands.

Who Must Enroll?

  • All Saudi employees in the private sector — mandatory for pension and occupational hazards.
  • Non-Saudi employees — occupational hazards only.
  • Sole proprietors and freelancers can enroll voluntarily under the "self-employed" scheme.

Contribution Rates

EmployerEmployeeTotal
Saudi Nationals11.75%9.75%21.5%
Non-Saudi (Occupational Hazards only)2%0%2%

What Salary is Used?

The contribution base is basic salary + housing allowance. Not commissions, bonuses, or overtime.

Subject to:

  • Minimum: 1,500 SAR
  • Maximum: 45,000 SAR

Worked Example

Saudi employee: 10,000 basic + 2,000 housing = 12,000 SAR wage base.

  • Employer pays: 12,000 × 11.75% = 1,410 SAR/month
  • Employee pays: 12,000 × 9.75% = 1,170 SAR/month
  • Total to GOSI: 2,580 SAR/month

Benefits You Get

  1. Retirement pension — after minimum 25 years contributions or age 60.
  2. Disability pension — total or partial disability.
  3. Survivors' pension — for family in case of death.
  4. Occupational injury coverage — for work-related accidents.
  5. SANED unemployment benefits — for Saudi employees only.

How Retirement Pension is Calculated

Formula: (Years of contribution × 2.5%) × Average wage of last 2 years

Example: 30 years × 2.5% = 75% of average wage. If average was 10,000 SAR, pension = 7,500 SAR/month for life.

Free GOSI Calculator

Compute both employer and employee shares with our GOSI Calculator. Handles Saudi and non-Saudi rules.

Penalties for Non-Compliance

  • Late contribution: 2% monthly penalty
  • Unreported employees: fines up to 5,000 SAR per employee
  • Business account may be suspended

FAQ

Can I withdraw my contributions if I leave Saudi Arabia?

Non-Saudis can request a lump-sum settlement after leaving. Saudis retain pension rights.

What about SANED unemployment?

Saudi employees pay 0.75% and employer pays 0.75%. Kicks in after job loss for up to 12 months.

Automate GOSI Compliance

Daqiq HR calculates and files GOSI contributions monthly, so you never miss a deadline.