GOSI regulations; Saudi Social Insurance Law
ArcHR
GOSI Employer Guide — Saudi Arabia
GOSI regulations; Saudi Social Insurance Law. GOSI registration, contribution rates, and monthly filing for Saudi and non-Saudi employees.
Part of: KSA HR Compliance Guide
· by ArcHR Compliance Team
By Swajan
What is GOSI and who must register in Saudi Arabia?
The General Organization for Social Insurance (GOSI) requires Saudi employers to register covered employees, calculate pension and occupational hazard contributions on eligible wage components, and remit monthly filings for Saudi nationals and hazard insurance for eligible non-Saudi workers. Employers must register new joiners promptly and reconcile GOSI invoices with payroll each month.
How do KSA employers calculate and file GOSI monthly?
Calculate employee and employer shares on eligible wage components. File before GOSI deadlines to avoid penalties. Reconcile payroll with GOSI invoices monthly.
What are common KSA compliance mistakes?
KSA SMEs frequently miss GOSI registration for new joiners, file Mudad late, or under-report Saudization. Maintain iqama expiry calendars and align Qiwa contract data with payroll each month.
How does ArcHR help KSA employers?
ArcHR supports GOSI calculations, Mudad-ready payroll exports, Nitaqat headcount views, and document expiry alerts for iqama and contracts.
Step-by-step workflow
- 1
Update employee GOSI records
Maintain accurate GOSI numbers, nationality, and contributory salary splits (basic plus housing) for every employee.
- 2
Calculate contributions at payroll
Apply Saudi and non-Saudi GOSI rates to eligible wage components before each pay run.
- 3
Export and remit monthly
Generate the GOSI file and pay employee and employer shares through approved channels before the deadline.
- 4
Reconcile with payroll
Match GOSI invoices with payroll deductions and resolve discrepancies before filing.
- 5
Sync Qiwa and Mudad
Ensure headcount and salary data align with Qiwa contracts and Mudad wage protection records.
Related tools
Frequently asked questions
GOSI rate for Saudi employees?
9% employee pension plus employer pension and hazard — verify current GOSI portal rates.
Do expats pay GOSI pension?
Non-Saudis generally pay hazard contribution only.
How does ArcHR help?
GOSI calculation and export from payroll.
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