Summary
GOSI registration in Saudi Arabia is required when a business employs workers covered by the Social Insurance system. Employers can manage establishment and employee registration through GOSI’s online services. Registration and GOSI certificates are generally free, while employers must pay monthly social insurance contributions based on employee nationality and applicable insurance rules. New workers should be registered within the required deadline, and contributions are generally due within the first 15 days of the following month.
For a company operating in Saudi Arabia, GOSI registration is not simply an HR formality. It becomes part of the employer’s ongoing payroll and labour compliance once the business begins hiring employees.
GOSI stands for the General Organization for Social Insurance, the government authority responsible for administering Saudi Arabia’s social insurance system.
The system covers areas including pensions for eligible Saudi employees, occupational injuries, disability and unemployment insurance under SANED.
One important point is often missed in online guides: Saudi employees do not all necessarily follow the same contribution calculation anymore.
Saudi Arabia introduced a new Social Insurance Law for people entering the labour market without previous qualifying contribution periods before 3 July 2024. Pension contribution rates for this group increase gradually over several years. Employees outside the new-law group continue under the applicable existing system.
This guide explains how businesses register with GOSI, how employees are added, what the deadlines are, how contributions work and how to obtain a GOSI certificate.
What Is GOSI in Saudi Arabia?
GOSI is the General Organization for Social Insurance in Saudi Arabia.
It manages social insurance coverage for eligible workers and employers and administers insurance branches including:
- Pensions or annuities
- Occupational hazards and work injuries
- Unemployment insurance through SANED
- Disability and survivor benefits
- Other social insurance benefits available under the applicable law
The type of coverage depends partly on the employee’s nationality and which Social Insurance Law applies to that employee.
For example, the Occupational Hazards Branch applies compulsorily to workers covered by the scheme regardless of nationality, while pension coverage applies to eligible Saudi contributors.
What Does GOSI Mean for an Employer?
For an employer, GOSI mainly affects:
- Establishment registration
- Employee enrolment
- Payroll calculations
- Monthly contribution payments
- Employee joining and leaving dates
- Registered salary information
- Work injury coverage
- Social insurance certificates
- Ongoing employment compliance
Once your Saudi company starts employing staff, GOSI should therefore be treated as part of monthly payroll compliance rather than a one-time company registration task.
If your company has not yet completed its formation, review Incorpyfy’s business setup in Saudi Arabia service before beginning the employer compliance stage.
GOSI Registration for Employers in Saudi Arabia
A private establishment employing one or more workers must be registered with the Saudi social insurance system.
GOSI states that an establishment employing at least one worker needs to register so the employer and workers can receive the services and benefits available under the Social Insurance system.
GOSI Business Registration for a New Company
GOSI’s registration guidance explains that an establishment should first have its information registered with the labour authority.
For establishments registered proactively through connected government systems, account information can be synchronised electronically. If automatic registration is not completed correctly, the employer can use GOSI employer services to register the establishment or complete its GOSI Online account.
For a newly formed business, the practical sequence normally looks like this:
- Establish the legal entity.
- Obtain the Saudi Commercial Registration.
- Complete the required labour and establishment registrations.
- Confirm the company’s establishment information.
- Activate or access the GOSI employer account.
- Register employees as they join the company.
- Report their contributory wages accurately.
- Pay monthly GOSI contributions.
Your Commercial Registration should already reflect the correct legal entity and business activity before you begin the wider employer compliance process.
For more detail, see Incorpyfy’s guide to Commercial Registration in Saudi Arabia.
Information to Keep Ready for GOSI Registration
The exact information required can vary according to how the establishment has been registered and whether its details have already been transferred through connected Saudi government systems.
A business should nevertheless keep the following information ready:
- Commercial Registration information
- Establishment details
- Registered business address
- Employer or authorised representative details
- Saudi National ID or Iqama details where applicable
- Registered mobile number
- Employee identification information
- Employment joining dates
- Basic salary
- Housing allowance
- Payroll information
If the company’s National Address is not yet complete, Incorpyfy’s Saudi National Address registration guide explains that separate requirement.
For a foreign-owned company, GOSI is usually a post-incorporation step. The investor may first have gone through investment registration and company formation before reaching employment and payroll registrations.
For that earlier stage, see the MISA registration guide for foreign investors.
How to Register for GOSI Online
Most employer functions can be handled through GOSI’s electronic services.
GOSI states that employers can create and manage establishment accounts online, register contributors, review employee details, update information, view contribution accounts and issue certificates.
Use the official GOSI website and employer services rather than an unofficial registration website.
Step 1: Confirm the Establishment Is Available in GOSI
After completing the relevant company and labour registrations, check whether the establishment has been proactively registered in GOSI.
GOSI explains that information for proactively registered establishments can be received from connected government records.
If the establishment does not appear correctly, the employer may need to complete the establishment registration through GOSI’s employer services.
Step 2: Activate the GOSI Employer Account
Access the employer section of GOSI Online and complete the account activation or login process.
Make sure the authorised person’s mobile and identification details are accurate because verification may depend on registered government information.
Once the account is active, the employer can manage employee enrolment, wages, account balances, payments and certificates.
Step 3: Review the Establishment Details
Before registering employees, confirm that the business details shown in GOSI are correct.
Check information such as:
- Establishment name
- Registration details
- Address
- Employer information
- Contact details
- Branch information
GOSI provides electronic services to update establishment information when necessary. Some establishment updates are processed immediately where information is synchronised with the Ministry of Commerce, while certain manual amendments can take longer.
Step 4: Register Employees in GOSI
After the employer account is ready, add employees covered by the system.
For each worker, record the information required by GOSI, including the correct employment start date and contributory wage.
GOSI states that a worker must have a contractual employment relationship and generally perform work primarily within Saudi Arabia for an employer in return for wages.
Do not delay employee registration simply because the first payroll has not yet been processed.
Step 5: Enter the Correct Contributory Wage
This is one of the most important payroll steps.
Under GOSI’s existing guidance, contributions are generally calculated using the employee’s basic wage together with the housing allowance that forms part of the contributory wage.
Using the wrong salary figure can create:
- Incorrect employer contributions
- Incorrect salary deductions
- Employee complaints
- Retroactive adjustments
- Differences between payroll and GOSI records
Finance and HR teams should therefore agree on the GOSI salary base before the employee’s first contribution is processed.
Step 6: Pay Monthly Contributions
GOSI contributions and related amounts can be paid through the SADAD payment system and supported banking channels.
The employer should review the monthly amount due, confirm employee changes and complete payment within the required deadline.
GOSI Registration Deadline and Employer Obligations
Google is already showing this page for GOSI registration deadline, so the deadline needs a clear answer.
GOSI states that an employer must notify and register a new worker during the first 15 days of the month following the month in which the employee joined employment.
For example, if an employee starts work during September, the employer should complete the required registration within the applicable first 15 days of October.
Do not confuse the employee registration deadline with the monthly contribution payment deadline.
When Are GOSI Contributions Due?
GOSI states that contributions should be paid within the first 15 days of the month immediately following the month for which the contributions are due.
Employers should build this into their payroll calendar.
A useful monthly checklist is:
- Add new employees
- Remove employees whose employment has ended
- Check joining and leaving dates
- Verify registered salaries
- Review Saudi and non-Saudi classifications
- Calculate contributions
- Reconcile payroll deductions
- Pay the GOSI amount due
- Retain payment and payroll records
Late payment can create a financial cost. The Social Insurance Law provides for a delay fine of 2% of unpaid contributions for each month or part of a month of delay, subject to the applicable rules and limits.
GOSI Contribution Rates and Fees
There is generally no separate government fee for standard GOSI employer registration or for issuing an establishment GOSI e-certificate.
GOSI’s certificate service is listed as free and immediate.
The real ongoing GOSI cost comes from social insurance contributions calculated on employee wages.
GOSI Contributions for Existing Saudi Contributors
For Saudi contributors who are not covered by the new Social Insurance Law for new labour-market entrants, GOSI’s current awareness guidance shows:
| Contribution | Employer | Employee |
|---|---|---|
| Pension or annuities | 9% | 9% |
| Occupational hazards | 2% | 0% |
| SANED unemployment insurance | 0.75% | 0.75% |
| Total | 11.75% | 9.75% |
The combined contribution is therefore 21.5% of the applicable contributory wage for this category.
GOSI Rates for New Saudi Labour-Market Entrants
A different calculation applies to people covered by Saudi Arabia’s new Social Insurance Law.
The new system applies to people entering the labour market who had no previous contribution periods in the Civil Retirement or Social Insurance systems before 3 July 2024.
The pension contribution increases gradually:
| Period | Employer pension | Employee pension |
| First 12 months from 3 July 2024 | 9% | 9% |
| Following 12 months | 9.5% | 9.5% |
| Following 12 months | 10% | 10% |
| Following 12 months | 10.5% | 10.5% |
| From the fifth stage onward | 11% | 11% |
In addition, SANED is currently set at 0.75% for the employer and 0.75% for the employee, while the employer pays 2% for Occupational Hazards.
This distinction matters when calculating payroll.
Two Saudi employees earning the same contributory wage can have different pension contribution percentages if they fall under different Social Insurance Law categories.
GOSI for Non-Saudi Employees
For a standard non-Saudi employee covered by the Occupational Hazards Branch, the employer generally pays 2% of the contributory wage.
The employee does not contribute to the Saudi pension branch in the same way as an eligible Saudi contributor.
If a non-Saudi employee has a contributory wage of SAR 10,000, a basic example would be:
SAR 10,000 × 2% = SAR 200 employer contribution
The actual registered wage should always be checked against the employee’s GOSI and employment data.
What Is the Maximum GOSI Contributory Wage?
GOSI’s Social Insurance Law states a maximum contributory wage of SAR 45,000 per month under the applicable existing-law provisions.
Companies with highly paid employees should therefore avoid calculating contributions purely by applying a percentage to total monthly compensation without checking the statutory contribution base and the employee’s applicable system.
For workforce budgeting during company formation, Incorpyfy’s Saudi Arabia business setup cost guide can help place payroll compliance within the wider operating budget.
GOSI Certificate in Saudi Arabia
A GOSI certificate, sometimes called a social insurance certificate, provides evidence relating to the establishment’s registration and social insurance status.
GOSI provides an electronic service that allows employers to issue establishment certificates online without visiting a branch.
The service is currently listed as:
- Online
- Free
- Immediate
The employer logs in, chooses the establishment, opens the certificate section and selects the required certificate type.
How to Get a GOSI Certificate
The basic process is:
- Log in to GOSI employer services.
- Select the relevant establishment.
- Open the certificate section.
- Select the required certificate.
- Issue and download the electronic certificate.
GOSI also provides separate individual certificate services for contributors, including certificates showing contribution periods and registered wages. These individual services are also available electronically.
A company should keep its employee records and contribution payments current before relying on a GOSI certificate for compliance or due diligence purposes.
Frequently Asked Questions
What is GOSI in Saudi Arabia?
GOSI stands for the General Organization for Social Insurance. It administers Saudi Arabia’s social insurance system, including pensions for eligible Saudi contributors, Occupational Hazards coverage and unemployment insurance under SANED.
How do I register for GOSI in Saudi Arabia?
Employers can manage GOSI registration through the official GOSI online services. A newly established company should first complete its relevant company and labour registrations, activate or confirm its establishment in GOSI, and then register employees with the correct employment and wage information.
Is GOSI registration free?
Standard GOSI establishment and certificate services are generally offered without a separate registration charge. The main financial obligation is the employer’s monthly social insurance contribution for registered workers.
What is the GOSI registration deadline for employees?
GOSI states that employers should register new workers during the first 15 days of the month following the month in which they joined employment.
When must GOSI contributions be paid?
Contributions should be paid within the first 15 days of the month immediately following the contribution month.
What is the GOSI percentage for Saudi nationals?
The percentage depends on which Social Insurance system applies. Existing contributors outside the new-law group generally have 9% employer and 9% employee pension contributions, 0.75% SANED contributions from each side, and 2% Occupational Hazards paid by the employer. New labour-market entrants covered by the new Social Insurance Law have gradually increasing pension contribution rates.
How much GOSI does an employer pay for an expatriate?
For standard non-Saudi workers covered under the Occupational Hazards Branch, the employer generally pays 2% of the applicable contributory wage.
What salary is GOSI calculated on?
GOSI contributions are calculated on the contributory wage defined under the applicable rules. Existing GOSI guidance includes the basic wage and applicable housing allowance in the contribution calculation.
How can I get a GOSI certificate?
Log in to GOSI employer services, select the establishment, open the certificate section and issue the required electronic certificate. GOSI currently lists the establishment certificate service as free and immediate.
Can a company with only expatriate employees ignore GOSI?
No. Occupational Hazards coverage applies compulsorily to covered workers regardless of nationality, and employers are responsible for the applicable contribution.
What happens if GOSI contributions are paid late?
The Social Insurance Law provides for a delay fine of 2% of unpaid contributions for each month or part of a month of delay, subject to the applicable regulations and limits.
Do new Saudi employees have different GOSI rates?
Some do. The new Social Insurance Law applies to new labour-market entrants who had no previous qualifying contribution period before 3 July 2024. Their pension contribution rate increases gradually until it reaches 11% from the employee and 11% from the employer.
Final GOSI Registration Checklist
Before running payroll for employees in Saudi Arabia, confirm that:
- Your establishment appears correctly in GOSI.
- The employer’s online account is active.
- New employees are registered on time.
- Saudi and non-Saudi employees are classified correctly.
- You know which Social Insurance Law applies to each Saudi contributor.
- Basic salary and housing information is recorded correctly.
- Employee joining and leaving dates match the employment records.
- Contributions are reconciled with payroll.
- Monthly payments are completed within the first 15 days of the following month.
- GOSI certificates can be issued when required.
The registration process itself is relatively straightforward when the company information has already been set up correctly across Saudi government systems. The more important long-term task is keeping employee data, wages and monthly contributions accurate.
For companies entering Saudi Arabia, GOSI should be planned together with the wider company formation, labour, payroll and tax compliance process rather than handled after employees have already started work.
For support with company formation and the post-registration compliance steps, visit Incorpyfy’s Saudi Arabia business setup consultants.
