| Short answer: Employer GOSI-style social security contributions in Qatar apply only to Qatari national employees, at 14 percent of their contributory wage, paid to the General Retirement and Social Insurance Authority (GRSIA) by the 5th day of the following month. British owned firms with expatriate staff pay no equivalent contribution, so their real 2026 budget lines in Doha are end of service gratuity at 21 days of basic pay per year of service, Qatari licensed health cover and, for seconded British staff, UK National Insurance for the first 52 weeks. |
| Key Takeaways | |
|---|---|
| 1 | Qatar has no GOSI. That is Saudi Arabia’s scheme, and Qatar’s equivalent, GRSIA, covers Qatari nationals only. |
| 2 | Employers pay 14 percent and employees 7 percent of a wage capped at QAR 100,000 a month, remitted by the 5th of the following month. |
| 3 | Expatriate staff create no GRSIA cost, but end of service gratuity of 21 days of basic pay per year of service must be budgeted. |
| 4 | Seconded British employees may stay in UK National Insurance for 52 weeks, because Qatar is not a UK agreement country. |
| 5 | GMPA LLC serves clients across Doha and the wider Qatar market, and supports British expats with continuing UK tax obligations. |
| Definition: Employer social security in Qatar means contributions to the General Retirement and Social Insurance Authority (GRSIA), Qatar’s equivalent of Saudi GOSI, set at 14 percent for employers and 7 percent for employees, payable only for Qatari nationals, not expatriate staff. |
What Are Employer GOSI-Style Social Security Contributions in Qatar?
GOSI stands for the General Organization for Social Insurance, which is Saudi Arabia’s scheme. Qatar has no body called GOSI, but British founders often use the term for whatever compulsory social insurance applies to their staff. In Qatar, that role belongs to the General Retirement and Social Insurance Authority, known as GRSIA or Daman.
The current rules come from Social Insurance Law No. 1 of 2022, which was published in the Official Gazette on 3 July 2022 and took effect on 3 January 2023, according to the Paul Hastings Qatar employment update prepared with Al Tamimi and Company. Qatari nationals working in the government or private sector are covered, provided they are at least 18 years old and in regular, permanent employment for more than one year.
PwC’s Worldwide Tax Summaries for Qatar, last reviewed on 17 September 2026, states that employers pay social insurance for Qatari employees and have no obligations for employees of other nationalities. For a British owned firm in West Bay, The Pearl, Lusail or Msheireb with mainly expatriate staff, GRSIA is a small line and other costs decide the budget.
Which Employees Trigger Social Security Costs for a Qatar Employer?
The table sorts the four groups most British owned firms employ.
| Employee group | Social security position | What the employer budgets |
|---|---|---|
| Qatari national | Covered by GRSIA under Law No. 1 of 2022 | 14 percent employer contribution, plus 7 percent withheld from the employee |
| Expatriate employee, including British nationals hired locally | No GRSIA contribution | End of service gratuity of 21 days of basic pay per year of service |
| GCC national | Usually follows the home country scheme under GCC social insurance rules | Confirm the position for each person before the first payroll run |
| British employee seconded from the UK | UK National Insurance may continue for the first 52 weeks | UK National Insurance through the UK payroll, plus Qatar costs such as health cover |
We regularly see British owned firms in Doha treat every employee as an expatriate by default. One Qatari hire changes that: the employer must register with GRSIA, update employee data within 30 days and start monthly remittances. Qatarisation Law No. 12 of 2024 makes Qatari hires more likely each year, and our guide to Qatarisation requirements and payroll costs explains the payroll impact.
How Much Do Employers Pay to GRSIA and How Is It Calculated?
The employer rate is 14 percent and the employee rate is 7 percent, giving a combined 21 percent. The base is the contributory wage, which is basic salary plus the social allowance and housing allowance. Cabinet Resolution No. 3 of 2025, issued on 13 February 2025 as the executive regulations for the law, caps the monthly base at QAR 100,000, with housing allowance counted up to QAR 6,000.
The employer withholds the 7 percent from the employee’s pay and remits both shares by the 5th day of the following month. The table shows two illustrative examples.
| Monthly contributory wage | Employer share at 14 percent | Employee share at 7 percent | Total remitted to GRSIA |
|---|---|---|---|
| QAR 20,000 | QAR 2,800 | QAR 1,400 | QAR 4,200 |
| QAR 100,000 (the monthly cap) | QAR 14,000 | QAR 7,000 | QAR 21,000 |
Two points catch employers out. The wage base is wider than basic salary, so housing allowance generates contributions up to the QAR 6,000 limit. Employers must also compare any existing pension or gratuity plan for Qatari staff with the 21 percent state scheme, and Paul Hastings notes that contracts may need amending where the state scheme is more generous.
What Should British Owned Firms in Doha Budget for Beyond GRSIA?
For expatriate staff, the largest statutory cost linked to social protection is end of service gratuity. Article 54 of Labour Law No. 14 of 2004 sets it at 21 days of basic salary for every completed year of service for staff with at least one year of continuous service. Our guide to end of service gratuity accounting and provisioning rules sets out the IFRS treatment in detail.
Worked example: gratuity on a QAR 12,000 basic salary
Divide the monthly basic salary by 30 to get a daily rate of QAR 400, then multiply by 21 days. That gives QAR 8,400 for each completed year of service, or QAR 700 a month to set aside in the accounts.
Which budget lines apply to which staff?
| Budget line | Applies to | Basis | Timing |
|---|---|---|---|
| GRSIA employer contribution | Qatari nationals | 14 percent of contributory wage, capped at QAR 100,000 a month | Monthly, by the 5th of the following month |
| End of service gratuity | Expatriate staff with one year of service | 21 days of basic salary per year of service | Accrued monthly, paid when employment ends |
| Health insurance | Employees, spouses and up to three children under 18 | Basic cover from a Qatari licensed insurer, with premiums paid by the employer | Annual, linked to residence permit renewal |
| UK National Insurance | Seconded British staff | UK rules for the first 52 weeks abroad | Monthly through the UK payroll |
| Minimum wage floor | All staff | QAR 1,000 basic wage, plus QAR 500 housing and QAR 300 food where not provided | Monthly, through the Wage Protection System |
Wages must also run through the Wage Protection System, and Law No. 18 of 2020 set fines of QAR 2,000 to QAR 10,000 for breaches, according to Paul Hastings.
How Do UK National Insurance Rules Affect British Staff Sent to Qatar?
Qatar is not on the GOV.UK list of countries that have a social security agreement with the UK, so the standard rest of world rule applies. According to GOV.UK guidance on National Insurance if you work abroad, UK National Insurance must be paid for the first 52 weeks of working abroad when all four conditions below are met, and the employer deducts it from earnings.
| The four GOV.UK conditions | |
|---|---|
| 1 | The employee is working abroad temporarily. |
| 2 | The employer has a place of business in the UK. |
| 3 | The employee is ordinarily resident in the UK. |
| 4 | The employee was living in the UK immediately before starting work abroad. |
After 52 weeks the compulsory UK liability generally ends, and GOV.UK notes that voluntary contributions may protect benefit entitlement and the State Pension. A double taxation agreement deals with income tax rather than National Insurance, so the two must be assessed separately. Our guide to the UK Qatar double taxation agreement for expat directors in Doha covers the income tax side.
Qatar charges no GRSIA contribution on expatriate staff, so UK National Insurance is usually the only social security cost on a seconded employee. Depending on whether the Qatar entity or the UK company employs them, gratuity and health cover may also apply, so document the structure before the move.
What Compliance Steps Should Employers Follow for GRSIA in 2026?
Cabinet Resolution No. 3 of 2025 gave the pension law its executive regulations, and Paul Hastings reports several employer duties. The steps below turn them into a monthly routine.
| GRSIA compliance steps | |
|---|---|
| 1 | Classify every employee by nationality before the first payroll run, and keep the evidence in the personnel file. |
| 2 | Register the business and each Qatari national employee with GRSIA. |
| 3 | Update employee data within 30 days of any change, transfer or new hire. |
| 4 | Keep an insured employee file for each person and appoint a liaison officer for compliance. |
| 5 | Withhold the 7 percent employee share and remit both shares by the 5th day of the following month. |
| 6 | Compare any existing pension or gratuity plan for Qatari staff with the state scheme, and amend contracts where required. |
| 7 | Reconcile the wage declared to GRSIA with salary payments made through the Wage Protection System, so any difference can be explained. |
We regularly see growing firms in Doha treat these steps as year end tasks. They are monthly tasks.
What Changes Should Employers Watch in 2026 and 2027?
Three developments matter for budgets. First, the executive regulations issued on 13 February 2025 move GRSIA administration towards digital processes, so payroll teams should expect online filing and data checks. Second, Qatarisation Law No. 12 of 2024 requires private employers to prioritise Qatari nationals, and each Qatari hire adds a 14 percent employer contribution.
Third, Qatar has not extended GRSIA to expatriate staff, and PwC’s review dated 17 September 2026 notes that VAT under the GCC framework is still expected rather than in force. Model a scenario in which your Qatari headcount rises, because that budget line is the most likely to move.
How Can GMPA LLC Help British Owned Firms in Doha and Qatar?
GMPA LLC serves clients across Doha and the wider Qatar market, and supports British expats with continuing UK tax obligations. We work with owners and finance teams in West Bay, The Pearl, Lusail and Msheireb to classify staff, build gratuity and GRSIA lines into monthly accounts, and align payroll with UK reporting. Groups that also employ people in Saudi Arabia, where GOSI does apply, get a country by country view across the GCC. To put these costs in a forward plan, see our cashflow forecasting and planning services in Qatar.
| Written by Saira Khan, Co-Founder of GMPA LLC, whose team has 15+ years of UK accounting experience advising British expats and SMEs operating across the UK and Qatar. Updated September 2026. |
What Are the Most Common Questions About Employer Social Security in Qatar?
Does Qatar have GOSI?
No. GOSI is the General Organization for Social Insurance in Saudi Arabia. Qatar’s equivalent is the General Retirement and Social Insurance Authority, known as GRSIA or Daman, which administers Social Insurance Law No. 1 of 2022 for Qatari nationals.
Do employers in Qatar pay social security for expatriate employees?
No. PwC’s Worldwide Tax Summaries, last reviewed on 17 September 2026, states that employers pay social insurance for Qatari employees and have no obligations for employees of other nationalities. Expatriate staff receive end of service gratuity instead.
What is the employer contribution rate to GRSIA in 2026?
The employer pays 14 percent of the contributory wage and the employee pays 7 percent, a combined 21 percent. The monthly base is capped at QAR 100,000, and housing allowance counts up to QAR 6,000.
When are GRSIA contributions due?
Employers must remit both the employer and employee shares by the 5th day of the month following the month to which the contributions relate.
How much end of service gratuity must a Qatar employer budget for an expatriate employee?
Article 54 of Labour Law No. 14 of 2004 sets gratuity at 21 days of basic salary for every completed year of service after one year of continuous service. On a QAR 12,000 basic salary that is QAR 8,400 for each year of service.
Do British employees sent from the UK to Qatar still pay National Insurance?
Often yes for the first 52 weeks. GOV.UK requires it where the posting is temporary, the employer has a UK place of business and the employee was ordinarily resident and living in the UK immediately before going abroad.
Ready to Budget for Social Security Costs in Qatar?Speak to one of our UK accountants about GRSIA, gratuity and UK National Insurance for your team in Doha. Speak to One of Our UK Accountants » Book Your Free ConsultationView Our Services |
| About the Author: Saira Khan is the Co-Founder of GMPA LLC, a Qatar based financial consultancy serving SMEs and British expats across Doha, West Bay, The Pearl, Lusail and Msheireb. Backed by her team’s 15+ years of UK accounting experience, Saira advises employers on payroll costs, statutory compliance and cross border UK and Qatar tax obligations. GMPA LLC serves clients across Doha and the wider Qatar market, and supports British expats with continuing UK tax obligations including HMRC Self Assessment and corporate reporting.
General information only. Confirm current rates and deadlines with GRSIA or a qualified adviser before running payroll. Sources: Paul Hastings, PwC Worldwide Tax Summaries, GOV.UK. |