GOSI (the General Organization for Social Insurance) is the social-security backbone of Saudi employment. Rates differ sharply between Saudis and non-Saudis.
Rates at a glance (2026)
| Branch | Saudi — Employer | Saudi — Employee | Non-Saudi — Employer | Non-Saudi — Employee |
|---|---|---|---|---|
| Annuities | 9.00% | 9.00% | — | — |
| Occupational hazards | 2.00% | — | 2.00% | — |
| Unemployment (Saned) | 0.75% | 0.75% | — | — |
| Total | 11.75% | 9.75% | 2% | 0% |
The contribution base
GOSI is calculated on basic salary + housing allowance, capped at SAR 45,000 per month. Other allowances are excluded.
Why the gap between Saudi and non-Saudi matters
For an employer hiring a Saudi at SAR 10,000 (basic 7,000 + housing 3,000), the GOSI cost is roughly 11.75% × 10,000 = SAR 1,175/month. For a non-Saudi at the same package, it is 2% × 10,000 = SAR 200. This 1,000-riyal gap is one driver of Saudization incentives.
2024–2025 amendments
- Probation period now caps at 180 days (was 90).
- Occupational hazards now extends to remote work where the worker is at home.
- Saned (unemployment insurance) is now mandatory for Saudis under 35 at signup.
Practical impact
- Budget the 11.75% loaded cost when planning Saudization targets.
- Verify the housing component is set up as a separate line in GOSI, otherwise you under-contribute.
- Reconcile GOSI vs WPS quarterly — mismatches accumulate fines.