Hiring in your business: GOSI, Qiwa, Mudad and the expat levy

GOSI social insurance contributions

For new contributors since 3 July 2024 (the new Social Insurance Law): the pension contribution rises gradually from 9% for the employer and 9% for the employee to 11% each, by half a percentage point a year starting 1 July 2025. In addition, 2% occupational hazards is paid by the employer, and 1.5% for unemployment insurance (SANED) is split equally ^[1][2].

For contributors under the previous system: pensions are 9% employer and 9% employee for Saudis, occupational hazards are 2% employer for Saudis and non-Saudis, and non-Saudis are covered by occupational hazards only ^[3].

The maximum wage subject to contributions is SAR 45,000 a month. The employee must be registered and the contribution paid within the first 15 days of the following month, and the penalty for a violation can reach SAR 5,000 ^[3].

Work out your employee's monthly cost with the employee cost calculator.

Authenticating contracts in Qiwa and Nitaqat

Since 15 April 2026, Saudization rates under Nitaqat are calculated only on employment contracts authenticated on the Qiwa platform ^[4]. The Ministry of Human Resources and Social Development (HRSD) publishes a free Nitaqat calculator ^[5].

Wage protection via Mudad

The Wage Protection System was introduced in stages, the last of which covers businesses with 1 to 5 workers, and uploading the wage protection file is a free service ^[6].

Small-business exemption from the expat levy

A business with no more than 9 workers, including the owner, is exempt from the expat levy for 3 years: for two expatriate workers if the owner works full-time in the business and is registered with GOSI, and for 4 if a Saudi working full-time and registered with GOSI is also employed ^[7].

Employment support from HRDF

The Human Resources Development Fund (HRDF) covers a share of the wage of a newly hired Saudi employee. Details in the employment support guide.

Frequently asked questions