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Qatar Social Insurance (GOSI) Guide 2026

Qatar's social insurance system (GOSI) applies exclusively to Qatari nationals. The contribution rate is 5% employee and 10% employer on basic salary capped at QAR 100,000/month. Expatriates pay 0% and receive an end-of-service gratuity instead. This guide covers all contribution rules, benefits, and retirement provisions.

GOSI Contribution Rates (Qatari Nationals Only)

The General Retirement and Social Insurance Authority (GOSI) administers social insurance for Qatari nationals working in Qatar. Contributions are calculated on basic salary only (excluding allowances) up to a monthly cap of QAR 100,000:

  • Employee contribution: 5% of basic salary (capped at QAR 5,000/month)
  • Employer contribution: 10% of basic salary (capped at QAR 10,000/month)
  • Government contribution: Varies by sector — typically covers administrative costs and pension guarantees

Real-world example: A Qatari national with a basic salary of QAR 60,000/month: employee pays QAR 3,000/month, employer pays QAR 6,000/month. Total monthly contribution: QAR 9,000. Total annual contribution: QAR 108,000.

Expatriate Exemption — 0% Contributions

Expatriates working in Qatar are not subject to GOSI contributions. There is no mandatory social insurance deduction for foreign employees. Instead, expatriates are entitled to an end-of-service gratuity under Article 57 of Qatar Labour Law. The gratuity is calculated as:

  • 1-3 years: 3 weeks' basic salary per year of service
  • 3-5 years: 4 weeks' basic salary per year
  • 5+ years: 5 weeks' basic salary per year

The gratuity is capped at 2 years' total basic salary and is paid as a tax-free lump sum on termination. Expatriates under fixed-term contracts may receive additional contractual gratuity. This system means expatriates effectively earn 5% more take-home pay than their basic salary suggests compared to a GOSI-contributing national.

Benefits Covered by GOSI

GOSI contributions fund several social insurance benefits for Qatari nationals:

  • Old-age pension: Payable from age 60 with at least 15 years of contributions
  • Early retirement: Available from age 55 with 20+ years of contributions, subject to reduced benefits
  • Disability pension: For permanent disability regardless of contribution period
  • Survivor's pension: For dependents of deceased contributors
  • End-of-service indemnity: For periods not covered by pension (less than 15 years)

Retirement Age & Pension Calculation

The standard retirement age under GOSI is 60 for men and 55 for women (with variations for certain categories). The monthly pension is calculated as 2% of average basic salary in the last 5 years multiplied by years of contributions, up to a maximum of 80% of the reference salary. For 30 years of contributions, a retiree receives approximately 60% of their final basic salary.

QFC Pension Arrangements

QFC-registered entities may establish their own occupational pension schemes for employees (both nationals and expats). These private pension arrangements are separate from GOSI and typically follow defined-contribution models. Qatari nationals employed by QFC entities remain subject to GOSI contributions in addition to any QFC pension benefits.