Employer (102)

Yes, the contributor may request a statement of his employers, the registered wage and period(s) of contribution to the Scheme. The family members may also request such statement in the event of his death. Such statement is only valid for the purpose for which it was issued

Compulsory contributors are:

a. The worker who has had contractual relationship with the employer for carrying out a work primarily within the Kingdom of Saudi Arabia in consideration of a wage, regardless of the nature, form or duration of such relationship or of the amount or kind of the paid wage.

b. The Saudi worker who works abroad for an employer who has a head office within the Kingdom is covered under the Annuities Branch so long as the work relationship is established to have been existing between the worker and the employer.

c. The employee of the State bodies and semi-State bodies who does not benefit from the Civil or Military Retirement Schemes.

d. Occupational Hazards Branch is applied on a mandatory basis to all workers without distinction of sex, nationality or age.

e. Occupational Hazards Branch is applied on a mandatory basis to all Saudis workers without distinction of sex, provided that the worker is under the age of sixty when first applied to the Scheme.

The minimum wage under the Annuities Branch is S.R. 1,500, and S.R. 400 for Occupational Hazard Branch, while the maximum wage is S.R. 45,000

If a contributor works for more than one employer at a time, each employer is liable to pay the contribution. The pension is calculated on the basis of the total wages received by the contributor from the employees

Under the Law, a contributor who returns to employment after receiving a lump sum compensation after 1/1/1422H may request adding his previous service to a new contribution period, provided that he returns the compensation in full within one year from the date of his return.

a.The percentage of contributions to the Annuities Branch is 18% of the contributory wage, of which 9% is payable by the employer and 9% is payable by the contributor.

b.The percentage of voluntary contributions is 18% of the income category chosen by the contributor. This percentage is wholly payable by the contributor

He is any worker who have had contractual relationship with an employer for carrying out a work primarily within the Kingdom of Saudi Arabia in consideration of a wage, regardless of the nature, form or duration of such relationship or of the amount or kind of the paid wage. The Saudi worker who works abroad for an employer who has a head office within the Kingdom is covered under the Annuities Branch so long as the work relationship is established to have been existing between the worker and the employer

a.If the pensioner re-engages in employment which is not subject to the scheme, payment of his pension shall continue no matter how long that period goes. But if he returns to a work that is subject to the scheme, payment of his pension will discontinue for the duration of this employment, taking into account the following: 
1. If the pensioner returns to employment before attaining the age of sixty, his pension will be suspended for the duration of this employment. 
2. If his age at the date of returning to employment between the ages (60 and 65) the pensioner can choose between exemption from contribution for his new work or resumption of contribution in the scheme. In the case of choosing the exemption from contribution, payment of his pension will continue. If he chooses to continue payment of contribution, his pension will discontinue. In the latter case, if his wage is less than the average wage over the last two years or his last contributory wage on which the calculation of this average was based, the pensioner is paid an amount to raise his income to be equal to such average. 
3. If his age at the date of returning to employment is 65 years or over, his new work period will not be subjected to the Annuities Branch. His pension will not be suspended and will be subjected to the Occupational Hazards Branch.
b. If the pensioner leaves his new employment, his entitlements are settled based on one of two ways, whichever is greater: 
1.Re-calculating the pension following the aggregation of the new period to the previous one, on the basis of the average wage over the last two years of the last contribution period.
2.Or, setting the due amount of the new employment period on the basis of its average wages for the last two years, or the total contribution period. If this settlement is less than such average, settlement will be added to the first pension. The contributor will receive the total of these two pensions. 
3.If the new contribution period is ended due to non-occupational disability or death, the contributor or his family members will receive a pension in accordance with the previous calculation rules, or according to the method of calculating the non-occupational disability or death pension, whichever is greater

The maximum contributory wage is SR 45,000.  This limit may be raised by the Regulations as revealed by a revision of wage levels to be made from time to time. The minimum contributory wage is SR 400.

 The field inspection includes all the fields related to the application of the system and the regulation, especially ensuring that all workers are registered and their real wages.

 If the employer works for two (employers) at the same time, each employer is obliged to pay the contributions on the basis of the remuneration he receives from each of them so that the total wage may not exceed (45000) riyals. Is subject to participation at a rate commensurate with the wage due to him ascribed to the total wage. If we assume that the participant receives a wage from the employer (A) of (30000) riyals and receives at the same time a wage from the employer (B) of (35000) (65000) riyals is reduced to (45000) riyals, and the amount to be performed contributions on the basis of the following:

Employable remuneration (a) = 30000 x 45000/65000 = SR 20769.24           

Employable remuneration (b) = 35000 × 45000/65000 = SAR 24230.80

 The employer or the one who acts on his behalf should submit a letter to the office to claim the payment of treatment costs, specifying the amount and the payer and attaching a medical report, itemized bills and original receipt

The term "employer" means any natural or legal person or entity employing one or more compulsory contributors under a contract regardless of its period, nature or form in consideration of a wage.

Yes, the Law allows any contributing worker, whose compulsory contribution to the Annuities Branch is discontinued, to continue his contribution to that branch in order to complete the qualifying period for entitlement to a pension. This is subject to submitting a request whereby the worker undertakes to pay the prescribed contributions payable by both the employer and the worker (18% of the wage category) in addition to refunding the lump sum compensation if its is paid after 01/01/1422 H. (the date of applying the new Law).

GOSI is responsible for printing these forms. Nevertheless, employers may, by GOSI's approval, print these forms, provided that such forms contain all the basic data with the same format and only for their own use. They are not allowed to be sold.

According to the Law, any agreement or settlement that violates the Law is invalid; if these agreements affect the rights of beneficiaries or impose extra liabilities on the contributors or their families.

If the permanent partial disability resulting from an employment injury is less than 50%, the injured person is entitled to a lump sum injury compensation equivalent to 60 times the monthly benefit for permanent partial disability, if he was not over 40 years on the date he  sustained the injury. (Example: If the contributor age is 39 and the disability percentage is 32% and the average wage is SR 1,000, the contributor is entitled to a compensation as follows: 32% × 1000 × 60 = SR 19,200).
If injured person was over 40 years, the said compensation is reduced by a number of monthly benefits equivalent to the number of years in excess of his  40 years of age, provided that the amount of compensation is not less than 36 times the assumed monthly benefit and is not more than SR 165,000. The fractions of a year is considered as one whole year if they are equivalent to or exceeding six months. (Example: If the contributor age is 47 and the disability percentage is 32% and the average wage is SR 1000, the compensation is reduced by 7 monthly benefits as follows: 32% × 1000 × 53 = SR 16,960).

The Occupational Hazards Branch will discontinue to be applied to contributors who are serving abroad on mission in favor of the employer and to those who are permitted to go on scholarship abroad until the date of their return. The employer will no more pay the contributions for such workers with effect from the beginning of the month immediately following the date of their travel, but he should resume payment of contributions with effect from the beginning of the month of their return to the Kingdom.

The following workers are excepted from the preceding paragraph:

a. The crews of the Saudi aircrafts: They continue to be covered under the Occupational Hazards Branch during their work on board of the aircrafts or during their trip from the airport to their dwelling or vice versa in the countries abroad to which such flights reach.

b. The crews of the Saudi land and sea means of transportation during their work on board of the transportation means or during their trip from the port to their dwelling or vice versa in the countries abroad to which such trips reach.

The age of the contributor is determined by means of his birth certificate or by a certificate duly issued by appropriate authorities. If it is impossible to produce such documents, the age should be determined by one or more physicians to be designated by GOSI. Such age may not be amended after it is recorded, even if other documents showing a different age may appear later. The contributor’s age recorded upon his initial registration with GOSI may only be amended in the following cases:

a. If the amendment is made only for the correction of material errors committed upon recording the age of the contributor at the time of his first registration.

b. If the contributor is registered before the Social Insurance Law and Regulations are put into effect and his age has not been recorded in accordance with the national identification card, passport (for non-Saudis) or decision of the appropriate Medical Board.

In case the date of birth is not specified by day and month, the birth is deemed to have taken place on the first day of the seventh month of the relevant Hijrah or Gregorian year, as per the calendar recorded

1. If the employer refuses to abide by the instructions issued by the appropriate authority in relation to occupational safety and health, or if the insurance inspector fails to verify the same.

2. If the employer insists to refrain from registration of his workers, or a dispute arises in respect of the work relationship, period of service, or wage earned by the worker.

 The employer or the one who acts on his behalf should approach the office located in the region where the injury occurred, providing a medical report on the status of the injured worker in order to obtain a consent for treatment.

Note: It is preferable that the employer or the one who acts on his behalf assigns the hospitals where his injured workers will receive treatment in case they are located in more than one area.

You need to make sure that you don't insert a comma (,) in the subscriber's salary box. you should insert (.) for the case of decimal numbers.

The voluntary contribution applicant chooses an income category of the schedule attached to the Social Insurance Law. The category will be considered as the contributory wage. The table includes 40 categories starting from SR 1,200 to SR 45,000.

The contributor may apply for changing his current contributory income category to the immediately higher or lower one, provided that he submits his application for the change before the beginning of the insurance year or within the first fifteen days of the first month of the said year.

As for the contributor who has a compulsory contribution period and applies for voluntary contribution, the contribution should be based on the income category that does not exceed the last contributory wage he was receiving during his compulsory contribution by more than 10%. If his previous wage plus the said percentage fall between two categories, he may chose the higher one. Nevertheless, he may elect any category higher than that one, in which case the benefits he will eventually be entitled to will be computed on the grounds that his compulsory contribution period is considered as an independent period.

It is the monthly amount chosen by the voluntarily contributor from among the 40 income categories included in Schedule No. (1) in the Law, starting from S.R.1,200 up to S.R. 45,000. The desired category is taken as a basis for the computation of the amount of the monthly contribution payable by the contributor and the amount of benefits he may be  entitled to, and it is regarded the same as the contributory wage in respect of the compulsory contributor

The state and semi-state bodies and state-owned or shared companies, or joint stock companies requires the employer dealing with them to submit a certificate issued by the appropriate GOSI field office evidencing that his firm has been registered with GOSI and that he has discharged all his obligations towards GOSI. Otherwise, he is not subject to the provisions of the Law, upon:

a.    Claiming his due payments in accordance with the rules and procedures followed in the collection of entitlements of the Zakat and Income Department;

b.    Tendering for execution of any works, supply, operation or maintenance contracts;

c.    Applying for amending, reviewing or making an addition to his commercial register;

d.    Applying for receipt of the aid determined for him by the State;

e.    Considering liquidation of his firm or firms;

f.    Applying to the competent authorities for approval of recruiting workers from abroad; or

g.    Applying for a license for any project or for renewal of such license.

The voluntary contribution applicant should submit the following documents:

a. Application for contribution on the approved form.

b. Document showing his engagement in the activity.

c. A copy of the national identification card or family register.

d. Medical report issued by a government treatment body or a private treatment body contracting with GOSI. The medical report should be on Form No. (24/Medical-Board).

The Annuities Branch is compulsorily applied to all Saudi workers, provided that the covered worker is under 60 years of age upon his initial coverage under the Law. Where a worker, who has been previously covered by the Social Insurance Law, has re-engaged in an employment subject to the Law at age 60 or over, he should be treated as follows:

a. If he has already been entitled to pension for his previous period of contribution, he is given the choice either to be exempted from contribution for his new period of employment or to continue his contribution, provided that he is under 65 years of age. However, if he has reached the said age on the date of his re-engagement in employment, this Law should not be applicable to him in respect of his subsequent period of employment.

b. If he is not a pensioner, the Law applies to him irrespective of his age on the date of his re-engagement in employment.

Solution: contact GOSI office, regisitration branch, to confirm the subscrbier wages.

Reason: the facility supervisor has been excluded or resigned. 

Solution: register  again in th system.

The mobile number has to be corrcet, and not to be repeated.

Non-Saudi subscribers cannot be added Retroactively. They are added with the current month date, or the current day date.

The Occupational Hazards Branch compulsorily covers all Saudi and non-Saudi workers.

The employers or contributors or the ones who act for them will have the right to appeal against any decision issued by any agency of GOSI in connection with the coverage or non-coverage under the Law; or the determination of the contributory wage. An appeal should be submitted to the agency immediately above that which issued the decision (the Governor of GOSI as regards decision made by the Office Director; and the Board of Directors as regards decision made by the Governor)

The average wage, on which the benefit is estimated, is the total contributory wages paid during the three months preceding the month in which the injury was sustained.  If the injured person had not worked  for a sufficient period with the employer in whose location the contributor sustained the injury, the average of his monthly contributory wage due during the registration period is computed.

The term "contribution year" means the year for which the contribution is payable and which starts from Muharram or January according to the calendar being used.

According to the Law, investigation committees are set up in the field offices to look into the violations and impose penalties. The issuance of a decision imposing a fine is made by the Governor, and the Law allowed the person concerned to challenge the decision within thirty days from the date of the decision notification

The amounts due to GOSI should not be forfeited by the death of employer; and his heirs should jointly be liable to pay such amounts, each within the limits of his inherited share. Nor should such amounts be forfeited by announcement of bankruptcy; issuance of verdict of financial strait of the proprietor; actual quitting by the proprietor of his activity for any reason; termination of establishment and entry into liquidation; dissolution or merger with another establishment; division of the establishment; ownership transfer by will; sale or relinquishment; conversion to another legal form; or any other action. Both the old and the new employers should jointly be liable to pay all the amounts falling due to GOSI before any of the aforementioned actions take place; but any amounts falling due thereafter should solely be payable by the new employer. 
Note: 
Under the Social Insurance Law, any agreement or settlement which is inconsistent to the provisions of the Law should be considered null and void if it is liable to prejudice the rights of beneficiaries or to impose additional obligations on the contributors or their family members. 

The fines for delay will no more be raised once they represent 100% of the contributions on which payment of such fines are payable.

The employer who is cooperative with GOSI may be exempted from all fines for delay for justifiable reasons if the period of delay is not more than ten days.

The Governor may exempt the cooperative employer from payment of the fines for delay to the extent of 50%. The exemption of a higher rate will be subject to a decision to be issued by GOSI Board of Directors

The employer should immediately provide the necessary first-aid, carry the injured person, if necessary, to the treatment center already designated for him and entered into contract with GOSI or to the public hospitals or health centers belonging thereto

Reason: entering the wrong password 5 times .

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The term "branches of the employer" means the various premises through which the employer conducts one activity.

Yes, the employer may extend the grace period for further one month maximum, if it is discovered that the employer is ready to respond

The term "period of delay" means the number of delayed months starting from the day immediately following the fifteenth day prescribed as the time limit for payment of contributions and ending with the day of actual payment thereof, counting each fraction of a month as a complete month.

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The employer must notify the appropriate GOSI office of any new worker who joins employment provided that the notification should be effected within the first fifteen days of the month immediately following the month in which the worker has joined employment. The employer must notify the appropriate GOSI office of any worker who leaves employment provided that the notification should be effected within the first fifteen days of the month immediately following the month in which the worker has left employment. Such notification should be made by completing the approved form.

The worker have the right to notify the appropriate GOSI office of his entry into employment and request for registering him, if the employer fails to do so, provided that such notification is made within the fifteen days immediately following the time limit prescribed for the employer to register his workers. The appropriate office should, in this case, force the employer to register such worker, so long as he has met the requirements of his registration.

For the purposes of computation of the monthly wage of the daily-paid contributor, the daily wage is multiplied by 30, and the product so obtained will be the monthly wage subjected to contributory deduction. The monthly wage of the contributor who receives his wage on an hourly basis is computed on the grounds that every 240 paid hours are equivalent to one month.

The monthly wage of the contributor who receives his wage on a piece-work basis, or as percentage of the sales value or on production amount basis should deemed to be the monthly average of the wages he received for his actual period of work in the preceding year.

The contributory wage of a newly-engaged contributor is the average wage of a similar contributor in the same establishment.

Workers engaged in forests or land farming, crops watching or agricultural machine operating and servicing, or on naval vessels for fishing or transport are not be subject to the Law. This exception is not applied to the following categories of workers who are engaged in such activities:

The contributions, due for the increases in the contributory wage of the worker, are no more paid with effect from the date on which he reaches age fifty except to the extent of 10% of the wage of the previous year. If this provision was not applied to the contributor, the average should not exceed 150% of the contributory wage received at the beginning of the last five years of the contribution period.

The term "basic wage" means the amount received by the contributor, who is compulsorily covered under the Law, in consideration of his work by virtue of a written or unwritten contract regardless of the method of payment or computation of such wage, less the allowances that may be granted according to the work nature, risk or place, or for overtime working hours or for any other reasons no matter under whatever titles they are granted for, and less the grants, annual bonuses and benefits in kind. The commission, the percentage of the sales value, and the percentage of the profit are considered as basic wage notwithstanding that such amount may be paid alone or in addition to a fixed wage.

The establishments whose activities are discontinued should be dealt with according to the following rules

a.The fines for delay should be ceased to be applied from the date determined for discontinuation of activity. GOSI Governor may exempt the employers from payment of all or part of the fines for delay due from the establishment whose activity is discontinued for the period preceding the said date

b.If the discontinuation of activity is limited to one branch of the employer's business and it is discovered that he has other branches or activities registered with the GOSI, the debit and credit balances should be transferred to the office where the employer's account and activity are still operating within the jurisdiction of such office

c.If the amount payable to GOSI or to the employer is one thousand Saudi Riyals or less, no claim may be made after the lapse of one year from the date of issue of the decision providing for the discontinuity of activity

d.If the amount payable to GOSI or to the employer is more than one thousand Saudi Riyals, no claim may be made after the lapse of seven years the date of issue of the decision providing for the discontinuity of activity

e.The employer's account should be closed after the lapse of the periods prescribed in the preceding two paragraphs (c) and (d), in which case the amounts due to GOSI should be considered as dead debts

f.Contributions in respect of the contributors should be payable as of the date determined for discontinuation of activity, and such date should be the date determined for discontinuation of contribution period of workers in this establishment

The contributor is any person who is subject to insurance, whether male or female. He may be a voluntary or compulsory contributor. 

The raise in the contributory wage recorded for the compulsory contributor at the beginning of each insurance year should not exceed 10% of his wage recorded for the previous insurance year. This should be applicable with effect from the first insurance year immediately following his fiftieth anniversary or from the date on which he attains such age if it happens to be the first day of the insurance year, and it should continue to be applied until his membership in the Scheme is terminated. The wage increase exceeding the said percentage should not be subject to contributory deduction.

As an exception of the provisions of the preceding paragraph, the wage increase exceeding 10% for workers covered under both the Annuities and Occupational Hazards Branches should be recorded in the cases and within the limits as follows:

a. In case of the increase in the wages of the contributors employed in state and semi-state bodies.

b. In case of the increase in the contributory wages specified by the employer for the worker who has resumed employment and has had previous contribution period for which he has received lower contributory wages, so long as the new wage specified by the employer is SR 1,500 or less.

c. If the wage specified by the employer exceeds SR 1,500 and is 10% higher than the last contributory wage received by the worker for his previous employment, a compounded percentage of 4% of the wage per year for his previous employment would be added to his current wage as a prescribed increase multiplied by the number of the whole years falling between the date of leaving previous employment and the date of re-employment. Accordingly, the wage recorded for the worker would be the resultant wage (including the presumed increase) or the wage for his previous employment plus 10% whichever is greater, provided that the recorded wage does not exceed the wage specified by the last employer.

d. The new wage of a worker who resumes membership is only accepted for the worker who is covered under the Occupational Hazards Branch.

The amount that is paid in installments includes the contributions due from the employer not paid by him as of the date of issue of the decision for installments; the fine for delay due in respect of the contributions not paid as of the date of issue of the said decision; and the fines for delay in payment of each installment until it is paid in full, provided that the total amount of such fines does not exceed 100% of the amount of contributions.

The issue of a decision to accept payment by installments does not prejudice the right of the employer to settle the amounts due from him in one payment or to pay the remaining installments before the relevant due times.

a) If the employer has numerous branches of the same activity, the group of branches falling within the jurisdiction of one office should all be treated as one employer. However, each of the branches falling within the jurisdiction of various offices should be treated as an independent employer. The submission of forms and payment of contribution is done for each branch separately, also the payment can be made by the main office of the establishment.

b) If the employer has various activities of which each has its own independent financial entity, each activity is considered as an independent employer, notwithstanding that such activities fall within the jurisdiction of one office. However, the payment can be made by the main office of the establishment, or all branches can be considered as one independent entity when dealing with GOSI. The certificate issued by GOSI will not be granted to the employer unless he is committed to all liabilities.

The rectification of the contributory wages taken as a basis for the payment of contributions to GOSI may not be considered, unless the application for rectification is submitted during the insurance year in which the contribution has been paid or during the first three months of the subsequent year at the most. The amendment of such wages may be considered in case the employer has not fixed the contributory wages in a legal way, even after the above-mentioned period

Annual wages have to be confimred in order for exclusion 

The Occupational Hazards Regulations specified the dates of reporting work injury as well as the deterioration or complication of injury as follows:

1. The injured person, if his condition so permits, or the one who acts on his behalf, should notify the employer within seven days after the injury’s occurrence, deterioration or complication takes place or the disease is discovered even if his case does not prevent him from continuing to perform his duty. If the injured person fails to report the injury to the employer, he will not be entitled to claim the daily allowance. If he reports the injury after the prescribed period, he will not be entitled to claim the allowance for the period preceding the notification unless failure or delay to notify is caused by justifiable reasons acceptable to the director of the appropriate office.

2. The employer, or the one who acts on his behalf, should notify the appropriate office of the employment injury for which first-aid is insufficient, within three days after he is informed of the injury or takes note of its occurrence. In the event of his delays in reporting the injury, without an acceptable reason left to the discretion of the office director, GOSI will ask him to pay the daily allowance due to the injured person for the period preceding the notification. The receipt of a notification of injury or a copy thereof by the office from the treatment center or a notification of occurrence of injury from any government agency will be deemed as a reporting of the injury.

In case of various employer's activities of which each is founded according to the applicable laws and has a legal entity and independent financial liability, any of the activities is treated as an independent employer (separate establishment) in terms of the starting date of coverage.

In case the activities do not have the previous characteristics, all employer's activities and branches are considered an integrated unit so long as the owner of each activity or branch is the same owner of all other activities or branches.

The employer must pay a delay penalty 100% maximum of the contributions period due, that is equivalent to 18% of the monthly wage for the period required to be registered, taking into account the following:

a. In case where the employer deducts the monthly contribution from the worker, kept it for himself and did not pay it to GOSI, he is then must pay a delay fine 2% for each month with no maximum limit.

b. The establishments that take the initiative to apply for registration, and they and their workers have accordingly become covered for the first time and it has been discovered that the establishments and their workers should have been retroactively covered. Such establishments may be exempted from paying all or part of the fines.

Reason: the subscriber has a case that has not been finished yet. to contitune with the subscriber number, the case first has to be finished, and that can be done by raising an additional request, through the region office.

The contributory wage is the total amount prior to making any other deductions for taxes, fees, debts, installments or disciplinary penalties, fines, hours of lateness or days of absence without pay, or the like. Contributions payable by the employer and deductible from the contributor’s wages during the year are paid in full on the basis of the whole contributory wage agreed upon and received in the month of Muharram or January of each year, subject to the calendar adopted by the employer, notwithstanding that the contract of employment may be suspended or that his wage may be insufficient for payment of the contributor’s share of contribution, in which case the contributor’s share duly paid by the employer is regarded as a loan. The contributions payable in respect of the contributor who enters employment during the year (Hijra/Gregorian) are collected on the basis of the full contributory wage for the month of his entry into employment until the end of the insurance year, and they are thereafter be treated on the basis of the first month of the beginning of the insurance year

The term "contributory wage" means the wage of the compulsory contributor according to which the monthly contribution is payable.

Any civil or military government retiree who joins the private sector is compulsory subjected to the Scheme. He may also request a voluntary contribution if he is a tradesman, or conducts, for himself, or in partnership with others a commercial, industrial, agricultural or service activity, or if he is one of the workers who are employed abroad but have no work relationship with an employer who has a head office within the Kingdom, or working in foreign diplomatic missions in the Kingdom and is not compulsorily covered.

 In the previous cases, the contributor must be under the age of sixty when applying to register

Where it is discovered that a worker of the categories excepted from the Scheme coverage has been registered or a non-Saudi worker has been covered under the Annuities Branch or that the registration has involved any violation, the relevant period of contribution so registered will be annulled and the amount of contributions will be refunded and the membership for such period will be considered as non-existing

The term "establishment" means the legal entity through which the employer conducts his activity and which bears his name or the commercial name of such activity.

 Contributions, fines and other amounts due to GOSI should be paid through SADAD payment system using ATMs, phone-banking or internet-banking. You can also pay such amounts by direct cash deposits in ATMs or by visiting your bank branch. The contributions should be paid within the first fifteen days of the month immediately following the month for which such contributions are due.

GOSI had previously granted one year as of 01/01/1428H. to apply for retroactive registration of any employment periods preceding this date. After the end of this time limit, it is not allowed to apply for retroactive registration unless according to the following provisions:

a) The fulfillment by the employer and the worker of the conditions of compulsory coverage under the Law during the period required to be registered on the basis of documents as may be satisfactory to GOSI.

b) The periods required to be registered, must not exceed the maximum of two years preceding the date of applying for registration.

The term "fines for delay" means the amounts which the employer or voluntary contributor is liable to pay for the periods of delay in payment of the monthly contribution 

If the employer fails to pay the contributions and fines for delay within the 15 days following the due payment month, GOSI may take the measures for issuance of a court order for attachment and compulsory execution on the funds of the employer after giving him a notice to this effect and a grace period of 15 days for the payment of contributions and fines for delay. GOSI will thereafter effect such measures or otherwise give him such further grace period as it may determine in the light of the employer's circumstances.

The measures for attachments and compulsory execution are taken through the official authorities after obtaining a court order for compulsory execution on funds owned by or due to the employer from any government or non-government agency, or individual.

The employer's appeal does not interrupt the grace period he is given for payment. In the event that he wishes to suspend application of the fines for delay, he will pay on account all amounts claimed. If his appeal is accepted, such payments will be refunded to him and if it is not accepted, he will be deemed to have paid his dues within the limits of the payment he has already made.

The contributions due to GOSI as well as fines for delay will not be waived by lapse of time for any reason whatsoever. The amounts due to GOSI will not be forfeited by the death of employer and his heirs must be jointly liable to pay such amounts, each within the limits of his inherited share. Nor should such amounts, be forfeited by dissolution, liquidation or merger of the establishment with another establishment, or by division or by ownership transfer by will, sale or relinquishment or by conversion to another legal form or by any other action. Both the old and the new employers are jointly liable to pay all the amounts falling due to GOSI before any of the aforementioned actions takes place; but any amounts falling due thereafter are solely payable by the new employer.

The earnings subjected to deduction of contributions are the basic wage, and housing allowance paid in cash according to the amount agreed to between the employer and the contributor, or housing of which the contributory value is equivalent to a two-month basic salary.

The term "employer's registration number" means the number of registration of the employer or his branches with GOSI