What are the GOSI contribution rates for Saudi employees in 2025-2026?

For Saudi employees, the total GOSI contribution is 23% of the contributory wage (basic salary + housing allowance, capped at SAR 45,000/month). This breaks down as: Employer pays 12.5% (9.75% Annuity + 2% OHRH + 0.75% SANED) and Employee pays 10.5% (9.75% Annuity + 0.75% SANED). The employee portion is deducted from salary.

What is the GOSI contribution for non-Saudi employees?

Non-Saudi employees are covered only under the Occupational Hazards (OHRH) branch. The employer pays 2% of the contributory wage; the employee pays nothing. Non-Saudis are not eligible for Annuity (retirement) or SANED (unemployment) benefits through GOSI.

What is the GOSI wage ceiling?

The maximum contributory wage for GOSI is SAR 45,000 per month. Contributions are calculated only on the portion of salary (basic + housing allowance) up to this ceiling. For example, if an employee earns SAR 50,000/month in basic + housing, contributions are calculated on SAR 45,000 only.

What happens if GOSI contributions are paid late?

Late payment of GOSI contributions incurs a 2% monthly surcharge on the outstanding amount. This surcharge is calculated from the 16th of the month following the salary period. Persistent non-compliance can result in service restrictions, inability to process visas or Iqamas, and legal action by GOSI.

How are GOSI contributions affected by employee leave?

During paid leave (annual leave, sick leave), GOSI contributions continue as normal based on the employee's regular salary. During unpaid leave, contributions may be suspended if reported to GOSI. For maternity leave, contributions continue during the paid portion. Employers must report any leave status changes to GOSI within 15 days.

Can an employee opt out of GOSI?

No. GOSI registration and contributions are mandatory under Saudi law. Saudi employees cannot opt out of the Annuity, OHRH, or SANED branches. Non-Saudi employees cannot opt out of OHRH coverage. Any agreement between employer and employee to waive GOSI contributions is void and unenforceable.

Monthly Filing Required

Saudi GOSI Social Insurance Compliance

Calculate and file GOSI contributions accurately for Saudi and non-Saudi employees. Manage annuity, occupational hazards, and SANED unemployment insurance branches with automated rate application and deadline tracking.

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GOSI Compliance Dashboard

Saudi Employer Rate

12.5%

Annuity + OHRH + SANED

Saudi Employee Rate

10.5%

Annuity + SANED

Non-Saudi Rate

OHRH only (employer)

Wage Ceiling

SAR 45,000

Monthly cap

GOSI Compliance Checklist

View All

Calculate Contributions

Apply correct rates by nationality and insurance branch

Step 1

Deduct from Payroll

Employee share deducted; employer share accrued

Step 2

File on GOSI Portal

Submit monthly contribution file by the 15th

Step 3

Reconcile & Verify

Match portal records with payroll; resolve variances

Step 4

Trusted by Saudi Arabia businesses

Current Rates

GOSI Contribution Rates (2025-2026)

Insurance Branch	Employer (Saudi)	Employee (Saudi)	Employer (Non-Saudi)	Employee (Non-Saudi)
Annuity (Retirement)	9.75%	9.75%	N/A	N/A
Occupational Hazards (OHRH)	2%	0%	2%	0%
SANED (Unemployment)	0.75%	0.75%	N/A	N/A
Total (Saudi)	12.5%	10.5%	-	-
Total (Non-Saudi)	-	-	2%	0%
Wage Ceiling	SAR 45,000/month	SAR 45,000/month	SAR 45,000/month	N/A

Worked Example

GOSI Contribution Calculation

Saudi employee with monthly salary of SAR 10,000 and a non-Saudi employee with SAR 8,000

Saudi employee — Annuity (employer 9.75%)SAR 10,000 × 9.75%

SAR 975

Saudi employee — Annuity (employee 9.75%)SAR 10,000 × 9.75%

SAR 975

Saudi employee — OHRH (employer 2%)SAR 10,000 × 2%

SAR 200

Saudi employee — SANED (employer 1%)SAR 10,000 × 1%

SAR 100

Saudi employee — SANED (employee 1%)SAR 10,000 × 1%

SAR 100

Total Saudi employee cost (employer)975 + 200 + 100

SAR 1,275

Non-Saudi employee — OHRH only (employer 2%)SAR 8,000 × 2%

SAR 160

Non-Saudi employee cost (employee)

SAR 0

Non-Saudi employees are only covered under OHRH (Occupational Hazards). They do not contribute to Annuity or SANED. The wage ceiling for GOSI contributions is SAR 45,000/month.

Filing Deadlines

GOSI Filing Deadlines & Penalties

Obligation	Deadline	Filing Method	Penalty
Monthly contribution payment	15th of the following month	GOSI Online Portal	2% monthly surcharge on delayed amount
New employee registration	Within 15 days of employment start	GOSI Online Portal	Backdated contributions + surcharges
Employee termination notification	Within 10 days of last working day	GOSI Online Portal	Continued contribution liability
Wage modification report	Within 15 days of salary change	GOSI Online Portal	Incorrect contribution amounts
Annual subscription renewal	January of each year	GOSI Online Portal	Service suspension

Understanding GOSI Social Insurance

GOSI Insurance Branches

GOSI administers three insurance branches. The Annuity Branch provides retirement pensions, disability benefits, and survivor benefits for Saudi employees. The Occupational Hazards Branch (OHRH) covers work injuries and occupational diseases for both Saudi and non-Saudi employees. The SANED Branch (unemployment insurance) provides temporary income support for Saudi employees who lose their jobs involuntarily.

Contribution Wage Base

GOSI contributions are calculated on the employee's basic salary plus housing allowance, subject to a maximum wage ceiling of SAR 45,000 per month. Any salary components above this ceiling are not subject to GOSI contributions. Commissions, overtime, end-of-service benefits, and other variable payments are generally excluded from the contributory wage base.

Non-Saudi Employee Coverage

Non-Saudi employees are covered only under the Occupational Hazards (OHRH) branch at 2% paid entirely by the employer. They are not eligible for the Annuity (retirement) or SANED (unemployment) branches. This means non-Saudi employees do not receive retirement pensions from GOSI but are covered for workplace injuries and occupational diseases.

GOSI Online Services

The GOSI online portal (gosi.gov.sa) provides employers with self-service capabilities including: employee registration and de-registration, monthly contribution filing and payment, wage modification notifications, certificate of compliance issuance, and claims management for occupational injuries. Employers must register on the portal and maintain accurate employee records to ensure compliance.

Step-by-Step

GOSI Filing Process with Kiework

Contribution Calculation

Calculate employer and employee GOSI contributions for all branches (Annuity, OHRH, SANED) based on nationality, basic salary + housing allowance, and the SAR 45,000 wage ceiling.

Kiework automatically applies the correct rates by nationality, enforces the wage ceiling, and separates contributions by insurance branch.

Payroll Integration

Deduct employee GOSI contributions from payroll, account for employer contributions, and generate the monthly contribution summary.

Seamless payroll integration with automatic GOSI deductions, employer contribution accrual, and GL posting.

GOSI Portal Filing

Submit the monthly contribution file to the GOSI online portal, including employee details, contribution amounts, and any wage changes.

One-click contribution file generation in GOSI-compatible format with automated validation and submission tracking.

Reconciliation & Reporting

Reconcile GOSI portal records with payroll data, address any discrepancies, and maintain audit-ready documentation.

Automated reconciliation dashboard comparing GOSI portal data with payroll records, with variance alerts and correction workflows.

GOSI FAQ

GOSI Administration: Manual vs Kiework

Average metrics for a 400-employee organization

Monthly Contribution Calculation

97% faster

Manual Method4-6 hours

Kiework AI10 minutes

Calculation Errors

95% fewer errors

Manual Method8-12 per month

Kiework AI0-1 per month

Filing Time

90% faster

Manual Method2-3 hours

Kiework AI15 minutes

Reconciliation Time

92% faster

Manual Method3-4 hours

Kiework AI20 minutes

Late Filing Incidents

Zero late filings

Manual Method2-3 per year

Kiework AI0 per year

Verified Efficiency Benchmarks

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Automate GOSI Compliance

Stop managing General Organization for Social Insurance (GOSI) manually. Kiework automates calculations, filing deadlines, and compliance validation — so you never miss a deadline.