Quick Summary — GOSI for Expats
- Expats do not pay GOSI — nothing is deducted from your salary
- Your employer pays 2% of your basic salary + housing allowance as occupational hazard insurance
- GOSI covers expats only for work-related injuries — not pension, retirement or unemployment
- When you leave Saudi Arabia GOSI contributions are not refunded to you
- EOSB (gratuity) is completely separate from GOSI — governed by Labour Law Article 84
- Calculated on basic salary + housing allowance only — capped at SAR 45,000
- 2025 rate changes do not affect expats — only Saudi nationals
What Is GOSI?
GOSI stands for the General Organization for Social Insurance — Saudi Arabia's government body that manages social insurance for workers in the Kingdom. It covers retirement pensions, disability compensation, work injury benefits and unemployment support.
However the coverage and contribution rules are completely different for Saudi nationals versus expatriate workers. Most expats assume GOSI works the same for everyone — it does not. Understanding the difference saves confusion and prevents you from accepting incorrect payslip deductions.
Saudi Nationals vs Expats — Side by Side
🇸🇦 Saudi Nationals
- Employer pays 11.75%
- Employee pays 9.75%
- Retirement pension
- Disability benefits
- Unemployment — SANED
- Work injury coverage
🌍 Expatriate Workers
- Employer pays 2% only
- Employee pays SAR 0
- Work injury coverage ✅
- No retirement pension
- No unemployment — SANED
- Not refunded when leaving
What GOSI Covers for Expats
Expats are covered under GOSI's Occupational Hazards Branch only. This provides protection specifically for work-related incidents:
How GOSI Is Calculated for Expats
The 2% employer GOSI contribution for expats is calculated on a specific base — not your total salary package:
- Basic salary — included ✅
- Housing allowance — included ✅
- Transport allowance — excluded ❌
- Food allowance — excluded ❌
- Mobile and other allowances — excluded ❌
- Bonuses and commissions — excluded ❌
- Maximum cap — SAR 45,000 combined base. If basic + housing exceeds SAR 45,000 GOSI is calculated on SAR 45,000 only.
GOSI Calculation Example — Expat Employee
GOSI vs EOSB — Important Difference
Many expats confuse GOSI with their end-of-service benefit (EOSB / gratuity). They are completely separate systems governed by different laws:
| Feature | GOSI | EOSB / Gratuity |
|---|---|---|
| Governed by | Social Insurance Law | Saudi Labour Law Article 84 |
| Who pays | Employer only — 2% for expats | Employer — paid at end of service |
| Expat receives it? | No — not refundable to expat | Yes — paid directly to you on exit |
| Minimum service | None — covers from day 1 | 1 year minimum (2 years for resignation EOSB) |
| Purpose | Work injury insurance | End-of-employment financial reward |
| Calculated on | Basic + housing (max SAR 45,000) | Basic salary only |
GOSI Registration — Employer's Legal Obligation
Registering expat employees with GOSI is the employer's legal obligation — not the employee's. Key points:
- Employers must register all employees — Saudi and expat — with GOSI within 30 days of hiring
- Registration is done through the GOSI online portal at gosi.gov.sa
- Failure to register expats with GOSI exposes the employer to fines and penalties from HRSD
- You can verify your own GOSI registration by visiting gosi.gov.sa with your iqama number
- If not registered file a complaint through HRSD at hrsd.gov.sa or via Qiwa
2025 GOSI Rate Changes — Does It Affect Expats?
In July 2025 GOSI introduced new contribution rate increases for Saudi nationals — rates for the annuities (pension) branch increased from 9% to 9.5% and will continue rising by 0.5% annually until 2028.
This does not affect expatriate workers. The 2025 changes apply only to the pension and annuities branch which covers Saudi nationals. Expats are enrolled only in the occupational hazards branch — the 2% rate for expats remains unchanged. Your employer's cost for your GOSI contribution has not increased due to these rule changes.
How to Claim GOSI Work Injury Benefits as an Expat
If you are injured at work or in a commuting accident here is how the GOSI claim process works:
- Report the injury immediately to your employer and document it in writing — even a WhatsApp message creates a record
- Seek medical treatment — GOSI covers all medical costs for work-related injuries at approved facilities. Keep all receipts and medical reports
- Employer reports to GOSI — your employer must report any work injury to GOSI through the portal within the required timeframe. If they delay file a complaint at HRSD
- GOSI investigation — GOSI may investigate the circumstances to confirm the injury was work-related
- Benefits paid — if confirmed GOSI covers medical treatment, rehabilitation and compensation for disability or death
- If employer does not report — file a complaint at hrsd.gov.sa immediately. Failure to report work injuries is an employer violation
Calculate Your EOSB — Separate from GOSI
GOSI and EOSB are completely different. Use our free calculator to find out exactly what EOSB you are entitled to when you leave — unaffected by GOSI contributions.
Calculate EOSB — FreeRelated Guides You Should Read
Frequently Asked Questions About GOSI for Expats
Do expats pay GOSI in Saudi Arabia?
No — expatriate employees pay absolutely nothing. The employer pays 2% of the expat's basic salary plus housing allowance as occupational hazard insurance. This is paid by the employer as an additional cost on top of your salary — nothing is deducted from your pay. If you see a GOSI deduction on your payslip it is incorrect and you should raise it with HR immediately.
I see a GOSI deduction on my payslip. Is this correct?
No — if you are an expatriate employee there should be no GOSI deduction from your salary. The 2% is paid entirely by your employer. Raise this immediately with your HR or payroll department in writing and request a corrected payslip with refund of any amounts incorrectly deducted. If the employer does not correct it file a complaint through HRSD at hrsd.gov.sa or through Qiwa citing illegal salary deduction.
Will I get my GOSI money back when I leave Saudi Arabia?
No — the 2% employer GOSI contributions are insurance premiums not a savings account. They are not refundable to expat employees when they leave Saudi Arabia. Your financial entitlement when leaving is EOSB (gratuity) under Saudi Labour Law Article 84 — that is completely separate from GOSI and is paid directly to you. Use our EOSB Calculator to calculate what you are owed.
Does GOSI cover me if I get sick from a non-work illness?
No — GOSI for expats only covers occupational hazards — injuries and illnesses directly caused by work or commuting accidents. Non-work illness is covered by your employer's mandatory medical insurance which is a completely separate legal requirement. If your employer has not provided medical insurance that is a separate violation you can report to HRSD.
Can I check my GOSI registration status online?
Yes — visit gosi.gov.sa and log in using your iqama number. You can verify your registration status, view your contribution history and access your GOSI certificate. You can also check via the GOSI mobile app available on iOS and Android. Verifying your registration is recommended especially when starting a new job.
My employer has not registered me with GOSI. What can I do?
Failure to register employees with GOSI is an employer violation. First raise it in writing with your HR department. If unresolved file a complaint at hrsd.gov.sa or through the Qiwa platform. GOSI registration from day one of employment is a legal obligation for all employers in Saudi Arabia — there is no excuse for non-registration.
Does the 2025 GOSI rate increase affect expats?
No — the July 2025 GOSI rate increases apply only to the pension and annuities branch which covers Saudi nationals. The employee annuities rate increased from 9% to 9.5% and will continue rising annually until 2028. The 2% occupational hazard rate for expats remains unchanged. Your employer's GOSI cost for you has not increased due to these changes.
Does GOSI affect my EOSB calculation?
No — GOSI and EOSB are completely independent. Your EOSB is calculated purely under Saudi Labour Law Article 84 based on your basic salary and years of service. The fact that your employer pays GOSI on your behalf does not reduce your EOSB entitlement in any way. Both are separate employer obligations that must both be fulfilled.