Glossary · Saudi Arabia
General Organization for Social Insurance
GOSI is the General Organization for Social Insurance, the Saudi body that collects social insurance contributions from employers and workers and pays the benefits under the Social Insurance Law. Each month an employer pays contributions on each employee’s contributory wage for up to three branches — annuities, unemployment insurance and occupational hazards — and deducts the employee’s share from their salary.
Annuities is the pension, paid by employer and employee at the same rate. For someone first registered on or after 3 July 2024 the rate rises each July; from 1 July 2026 it is 10% a side, while someone on the old law stays at 9%. SANED, the unemployment insurance, is 0.75% a side. Occupational hazards is 2%, paid by the employer alone.
A non-Saudi employee is covered by occupational hazards only, so the employer pays 2% and nothing is deducted from the salary.
Contributions are a percentage of the contributory wage: the basic wage, the housing allowance and any monthly commission, capped at SAR 45,000 a month. Transport and other allowances are not included.
A new employee is registered no later than the last day of the month they join, and contributions are due within the fifteen days after the month they are for. The GOSI calculator splits a month’s contributions between employer and employee for each kind of worker.
Ledgr has no built-in GOSI preset. A contribution scheme like GOSI is a setting finance enters: a rate for each side, a floor and a cap on the base, the salary components the base is built from — basic, housing and commission — and the pay groups it applies to, so Saudi and non-Saudi staff can sit on different schemes.
Glossary · GOSI
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