GOSI: who pays what
GOSI is charged on basic pay plus housing, capped at SAR 45,000 a month, and depends on whether the employee is Saudi, which law they registered under, or a GCC national.
- A Saudi registered with GOSI before 3 July 2024: annuities 9% employee and 9% employer, SANED 0.75% each, occupational hazards 2% employer.
- A Saudi first registered on or after 3 July 2024 (GOSI subscriber class New): annuities start at 9% each and rise half a point each July - 9.5% from July 2025, 10% from July 2026, 10.5% from July 2027 and 11% from July 2028. SANED and hazards as above.
- A non-Saudi resident: occupational hazards only, 2%, paid by the employer.
- A GCC national: insured under the GCC insurance-protection extension at the home state's rates; enter those rates for the GCC set before running payroll. Without them the payslip says there is no rate, rather than guessing.
On the employee, the GOSI number is asked for everybody in a Saudi company. The GOSI subscriber class (Existing or New) is asked only for a Saudi national; the Iqama and work-permit fields only for somebody who is not.