What Is GOSI and Who Must Register?
GOSI (General Organisation for Social Insurance) manages retirement, disability, and occupational hazards insurance for workers in Saudi Arabia. Every entity that employs at least one person must register with GOSI and pay contributions. Registration is mandatory within 30 days of the first hire. There are no exemptions for small employers or specific sectors — if you have employees, you must be registered.
GOSI is separate from Qiwa (labour contracts and WPS) and Muqeem (residency), but your headcount and salary data should be consistent across all three. For Saudi Arabia market entry and ongoing compliance, GOSI is a core obligation.
Employer Registration on GOSI Portal
Registration is done online at gosi.gov.sa. You need your Commercial Registration (CR) and an authorised signatory (or GRO) with access to the establishment's records. The process links your CR to a GOSI employer account; once active, you add employees and start reporting contributions. Delays beyond 30 days from first hire can result in penalties and backdated contributions.
Contribution Rates — Saudi Nationals vs Expats
Rates differ by nationality. For Saudi nationals: employer pays 12% (9% retirement + 3% occupational hazard) and the employee pays 10% — total 22% of the contributory salary. For expatriates: employer pays 2% (occupational hazard only); there is no employee contribution. The contributory salary is capped at a maximum amount set by GOSI; amounts above the cap are not subject to contributions.
| Employee type | Employer | Employee | Total |
|---|---|---|---|
| Saudi national | 12% | 10% | 22% |
| Expatriate | 2% | 0% | 2% |
Monthly GOSI Filing — Process and Deadlines
Contributions are due by the 15th of each month for the previous month. Example: January contributions are filed and paid by 15 February. Process: log into the GOSI portal, confirm or upload payroll data (employee count, salaries), generate the payment reference, and pay via SADAD or bank transfer. Many employers use payroll and HR software that exports the required format; others rely on their GRO or accountant to file.
Align GOSI with your Qiwa WPS and labour contracts — the same headcount and salary basis should underpin all three. Include GOSI in your compliance calendar so the 15th is never missed.
Adding and Removing Employees
New hires must be added to GOSI before their first salary payment. You enter their details (ID number, salary, start date) in the portal. When an employee leaves, you remove them and report their final salary and any end-of-service benefit (ESG) if applicable. Delays in adding employees can lead to incorrect contribution calculations and penalties (SAR 200 per missing employee record).
GOSI Certificate of Good Standing
A GOSI certificate of good standing (no outstanding contributions or penalties) is often required for government tenders, MISA renewals, and bank account maintenance. You can request it from the GOSI portal once your account is up to date. Keep filings and payments current so that the certificate is available when needed.
Penalties for Late or Incorrect Filings
Late contributions attract 1% per month on the overdue amount. In addition, SAR 200 per missing or incorrect employee record can be levied. Persistent non-compliance can affect your ability to obtain certificates and may be reported to other authorities. File and pay on time; correct errors as soon as they are identified.
Monthly Compliance Checklist
- Run payroll and ensure salary data matches labour contracts and WPS.
- Add any new employees to GOSI before first salary.
- Remove leavers and report final salary/ESG.
- Log into GOSI portal and confirm/upload monthly data.
- Generate payment reference and pay by the 15th.
- Retain proof of payment and filing for audit.