GOSI for Saudi Nationals vs Expats — The Full Employer Cost Model

In Saudi Arabia, the employer GOSI contribution is 11.75% of salary for Saudi nationals (plus 9.75% employee) and only a 1–2% occupational hazard contribution for expats, with no employee share. The nine to eleven percentage point gap is the real cost differential behind Saudization — hiring a Saudi national on the same salary costs materially more than an expat, and most workforce cost models fail to capture it properly.