For expats in Saudi Arabia, GOSI is employer-only: the employer pays 2% for occupational hazard, and nothing is deducted from the employee’s salary. That 2% covers work injuries and occupational diseases — it is not a pension, it is not unemployment insurance (SANED does not cover expats), and it does not build a balance you can refund when you leave. The ‘expat GOSI refund on exit’ is a myth.
Contrast that with Saudi nationals under the new Social Insurance Law (in force 3 July 2024): first-time Saudi contributors saw pension contributions rise 0.5 points on each side, reaching 10% employee and 10% employer, with totals around 10.75% employee and 12.75% employer including SANED and hazard, phased to 2028. None of that applies to expats.
Red flag to act on: if your payslip shows a GOSI deduction from YOUR salary as an expat, raise it — that deduction should not exist. Keep your slips and bank statements as proof.
Sources: Saudi Social Insurance Law (in force 3 July 2024); GOSI; PwC; Kinetic.
Related: GOSI calculator, Saudi end-of-service calculator, GOSI for expats news