GOSI Social Insurance Law Training Course for Payroll Teams

Technical depth: Practitioner · Practical mode: Modelling build

Introduction

Saudi Arabia's new Social Insurance Law applies to employees who joined GOSI with no contribution history before 3 July 2024, while existing members stay under the earlier rules. Payroll teams in KSA now run two regimes side by side, with annuities contributions rising by 0.5% each July until 2028. Errors in registration dates, contributory wages or daily calculations turn into penalties and unbudgeted cost. This Core Concept course gives payroll staff a structured method to register employees, calculate and reconcile GOSI contributions and forecast cost. Participants leave with a GOSI Payroll Impact Model and Registration Compliance Calendar.

Course Objectives

• Interpret the GOSI insurance branches and determine whether the new Social Insurance Law or the legacy regime applies to each employee
• Calculate employer and employee GOSI contributions on the contributory wage, including daily-basis amounts for joiners, leavers and mid-month changes
• Register new employees, notify wage changes and deregister leavers on GOSI through a validated and documented workflow
• Configure payroll rules for the annual annuities rate step-ups, the SAR 45,000 wage ceiling and Saudi and non-Saudi employee groups
• Reconcile monthly GOSI contribution invoices with the payroll ledger and resolve variances and penalty exposure before payment
• Build a payroll impact model that projects GOSI contribution cost under both regimes for budget approval

Target Audience

• Payroll specialists responsible for monthly GOSI contribution calculation and payment
• HR operations staff handling employee registration, wage updates and exits
• HR compliance and government relations officers managing GOSI filings
• Payroll accountants reconciling contribution invoices, accruals and payroll cost
• HR system administrators maintaining pay elements and payroll calculation rules

Course Outline

Day 1: GOSI, the New Social Insurance Law and Employer Obligations

• ILO Convention No. 102 Branches Mapped to GOSI Annuities, Occupational Hazards and SANED
• GOSI Contributory Wage: Basic Wage, Housing Allowance and the SAR 45,000 Ceiling
• Legacy and New-Law Regime Mapping by the 3 July 2024 Cut-Off
• Employer Obligations Matrix: GOSI Registration, Wage Reporting and Payment
• Current-State Payroll Compliance Assessment Checklist

Day 2: Insurance Branches, Standards and Contribution Rules

• Annuities Branch Principles Under ILO Convention No. 128 and the New Law
• Occupational Hazards Branch at 2% and ILO Convention No. 121 Benefit Principles
• SANED Unemployment Insurance at 0.75% Each and ILO Convention No. 168 Principles
• Annuities Rate Schedule: 9% Rising by 0.5% a Year to 11% by July 2028
• Retirement Age Rules: Age 65 for New Entrants and the Phased Increase for Existing Members

Day 3: GOSI Registration and Contribution Processing

• GOSI New Joiner Registration Workflow and Data Validation Checklist
• Daily-Basis Contribution Calculation for Joiners, Leavers and Mid-Month Changes
• GOSI Wage Change Notification and Contributory Wage Update Procedure
• Payroll System Configuration for Saudi, Non-Saudi and Dual-Regime Employee Groups
• Monthly GOSI Contribution Invoice to Payroll Ledger Reconciliation

Day 4: Penalties, Controls and Problem Cases

• Late Registration and Under-Reported Wage Penalty Exposure Analysis
• Work Injury Notification and GOSI Claim File Procedure
• Public-Private Sector Moves, Rehires and Service Continuity Edge Cases
• Contribution Compliance Controls Based on the ISSA Collection and Compliance Guidelines
• IAS 19 Classification of State Plans and Contribution Cost Accruals

Day 5: Modelling Build and the GOSI Payroll Impact Model

• Workforce Census Split by GOSI Regime and Nationality
• Five-Year GOSI Contribution Cost Projection Build Across Both Regimes
• Scenario Testing: Hiring Mix, Salary Growth and July Rate Step-Ups
• GOSI Registration Compliance Calendar and Control Checklist Drafting
• Payroll Impact Model Walkthrough and Peer Review

Skills You Will Gain

• Contributory Wage Determination
• Contribution Calculation
• Social Insurance Registration Management
• Payroll Rule Configuration
• Contribution Reconciliation
• Penalty Risk Control
• Payroll Cost Forecasting

Why Attend This Course

• Return to work with a GOSI Payroll Impact Model that shows the cost of the new Social Insurance Law over the next five years
• Reduce recurring GOSI invoice variances and late-registration penalties with a tested registration and reconciliation routine
• Answer employee questions on which regime applies, retirement age and contribution months accurately and consistently
• Compare payroll practice with peers from other sectors and organisations in KSA handling the same reform

Conclusion

The new Saudi Social Insurance Law is absorbed or mishandled in the payroll office, one GOSI registration and one monthly invoice at a time. This course moves from the GOSI branches and the dual regime, through registration, daily-basis calculation and reconciliation, to the penalties and edge cases that generate most disputes. The final day turns that material into a GOSI Payroll Impact Model and a Registration Compliance Calendar, giving participants a working tool to budget the July rate step-ups and keep filings accurate from the first payroll run after the course.