Saudi Arabia | GOSI Guide

Saudi Arabia | GOSI Guide

The General Organization for Social Insurance (GOSI) is Saudi Arabia’s national social insurance authority responsible for administering statutory pensions, work-injury coverage, and unemployment insurance. Its framework is primarily governed by the Social Insurance Law, originally enacted under Royal Decree No. M/33 and now operating alongside the new Social Insurance Law (Royal Decree No. M/273, effective July 2024), which applies to new entrants to the labour market.

This guide provides a concise, practical overview of how GOSI works in the private sector, covering contribution requirements, employee eligibility (Saudi, non-Saudi, and GCC nationals), and the key differences between the old and new legal systems. It is designed to help users understand statutory obligations, navigate contribution rules, and ensure accurate, compliant payroll administration.

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