Saudi Arabia’s New Social Insurance Law: What Payroll Teams Need to Know

Saudi Arabia introduced a new Social Insurance Law as part of its broader social-security reforms. For payroll teams, one of the most important changes is that the new system does not automatically replace the previous rules for every employee. The employee’s previous contribution history determines which provisions apply.

How to Calculate GOSI Contributions for Saudi and Non-Saudi Employees

Last updated: September 28, 2026

How to Calculate GOSI Contributions for Saudi and Non-Saudi Employees

The General Organization for Social Insurance (GOSI) administers social insurance coverage in Saudi Arabia. GOSI contributions differ depending on whether an employee is a Saudi national or a non-Saudi employee. For payroll teams, it is important to identify the employee's applicable insurance branches, determine the contributory wage, and apply the correct employer and employee percentages.