The ZenHR Blog

Guide to the GOSI Social Insurance System in Saudi Arabia

Written by Amanee Hasan | 98/April/2025


Guide to the GOSI Social Insurance System in Saudi Arabia

The General Organization for Social Insurance (GOSI) in Saudi Arabia provides a vital social protection system for Saudi employees in both the public and private sectors. This system includes retirement pensions, disability compensation, and work injury benefits. GOSI manages employee registration, collects contributions, and pays out insurance entitlements.

Learn moreWhat Is GOSI in Saudi Arabia?

Who is Covered Under GOSI?

The social insurance system in Saudi Arabia applies mandatorily to all Saudi employees (men and women) working in companies that fall under GOSI regulations. It also covers Saudi nationals working in the Gulf Cooperation Council (GCC) countries under the GCC Unified Extension Agreement.

Eligibility Conditions

To be covered under the GOSI system, the employee must:

  • Be a Saudi national

  • Work for an employer registered with GOSI

  • Be under 60 years old at the time of enrollment (unless they have previous contributions, then up to 65 is allowed)

  • Retirees receiving a pension may choose to continue or stop contributing


Wage Subject to Contribution

GOSI contributions are based on the basic salary, including housing allowance (in cash or kind). The limits are:

  • Minimum salary for contribution: SAR 1,500/month

  • Maximum salary for contribution: SAR 45,000/month


Included in basic wage:

  • Commissions

  • Profit or sales percentages

  • Fixed bonuses are paid regularly

If the employee’s salary is below or above the limits set by the Saudi system and their country of work (within the GCC), they must pay the difference in contributions.


GOSI Contribution Rates

The total contribution rate is 18% of the basic wage, shared equally:

  • 9% paid by the employer

  • 9% paid by the employee

If there’s a difference between Saudi Arabia and another country’s system, the employee pays the difference.

Related read - The 5 Most Common Payroll Mistakes in the MENA Region

Payment and Deadlines

  • Contributions are paid monthly

  • Payments must be made via GOSI’s authorized bank account

  • Payments should include fines or delays, if applicable

Registration and Updates

Employers must register Saudi employees through the GCC Unified Extension Form when they start working. Required documents include the employee’s national ID.

Salary Changes

Changes to the salary subject to GOSI can only be made in January (or Muharram) each year. If the employee is 50 years or older, salary increases are capped at 10% compared to the previous year.

Ending or Suspending GOSI Enrollment

An employee’s GOSI subscription ends if they:

  • Resign

  • Are terminated

  • Become disabled or deceased

  • The employer’s business closes

The employer must notify GOSI using the GCC Unified Extension Form - Streamline HR Operations: End of Service Calculator for KSA Employers

In Case of Disability or Death

If the employee becomes disabled or dies while enrolled, the employer must:

  • Notify GOSI immediately

  • Submit medical reports confirming the disability

  • Provide a death certificate (if applicable)

GOSI will then terminate the subscription and release the due benefits.

Penalties and Violations

GOSI may impose financial and administrative penalties for:

  • Not registering Saudi employees

  • Delayed contributions

  • Providing false wage information to reduce payments

Employers must pay all fines via GOSI’s bank account. You can make sure you're compliant by integrating ZenHR with Mudad - Read More

The GOSI system in Saudi Arabia is a crucial tool for social insurance, protecting Saudi workers against retirement, disability, and work injuries. It is the responsibility of employers to register their employees and pay contributions on time to ensure workers receive their entitlements and live a secure life after retirement or in cases of hardship.

Contact GOSI

📍 Saudi Arabia – Riyadh
GOSI – GCC Coverage Unit

P.O. Box 2818, Riyadh 11461
📞 Phone:
00966112667890
00966112667891 - 00966112667897
📧 Email: gcccoverage@gosi.gov.sa

🔗 Visit the official GOSI website for more information