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.

Saudi Arabia Payroll Compliance: A Complete Guide for Employers (2026)

Managing payroll in Saudi Arabia requires employers to coordinate salary payments, employment contracts, social insurance, wage protection requirements, employee records, and statutory deductions. In 2026, payroll teams should also ensure that payroll data is consistent across the relevant Saudi government platforms.

This guide explains the key areas employers should consider when managing compliant payroll in Saudi Arabia.