The Government Organization for Social Insurance (GOSI), established in 1973, is an autonomous entity responsible for managing social insurance in Saudi Arabia. Headquartered in Riyadh, GOSI operates under the leadership of thirteen directors, comprising insured individuals, government officials, and employers.
GOSI’s primary mission is to enhance social insurance by ensuring equitable distribution to contributors and their families. This article details how GOSI benefits both employees and employers in Saudi Arabia through the services of top-tier HR outsourcing companies.
The contributions for GOSI are collected by both employers and employees. The contribution percentage for employers is 12% whereas for the employees is 10%. According to a quarterly report of GOSI in 2020, it was declared that 498,000, 48,000, and 8,000 employees from micro, small, and medium establishments are registered with GOSI, respectively.
The headquarters of GOSI is in Riyadh however GOSI has 21 other offices at various locations in Saudi Arabia.
Presided by a board of directors of 13 members, the GOSI comprises of:
Read More: Procedures for Employing Expats in KSA
GOSI calculation is based on the basic salary and housing allowances of the employee. The calculation is irrespective of the sector being private or government.
There are two methods to calculate the GOSI:
The contribution is collected on behalf of individual amounts by both the employee and employer to 21.5% of basic salary and housing allowances. The breakup of this 21.5% is as follows:
| Contribution Type | Employee Contribution | Employer Contribution |
| Annuity (Pension) | 9% | 9% |
| Unemployment Contribution | 0.75% | 0.75% |
| Occupational Hazards | N/A | 2% |
| Contribution Type | Employer Contribution | Employee Contribution |
| Expatriate Contribution | 2% of applicable earnings (Basic Salary + Housing Allowances) | N/A |
| Contribution Range | SAR 400 – SAR 45,000 | N/A |
The contribution for expatriates is collected by the employers only, which is 2% of the applicable earnings, i.e., basic salary and housing allowances. The range for the contribution lies from SAR 400 to SAR 45,000.
GOSI has been on top as a government insurance provider in Saudi Arabia for the past 50 years. There have been various ways through which employees and their families benefit from the contributions.
Here are a few benefits listed for Saudi nationals and expatriates:
A GOSI certificate is a document containing the contributor’s wages and tenure of contribution.
The certificate can be obtained through the GOSI’s official e-Service portal following the steps below:
Step 1: Log on to the official e-Service portal of GOSI
Step 2: Enter details of the contributor’s account.
Step 3: Click on “Issue of certificates”.
Step 4: Select the type of certificate you need to obtain.
Step 5: Download the certificate
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