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GOSI calculator: Saudi social insurance contributions

Enter the basic wage and housing allowance, pick the employee category, and get the monthly employee deduction and employer cost. Legacy rates or the new Social Insurance Law schedule for Saudis first registered from 3 July 2024.

Calculator

Employee nationality

Saudi GCC national Other non-Saudi

First GOSI registration Anyone with earlier public or private sector contributions stays on the legacy rates.

Monthly basic wage (SAR)

Monthly housing allowance (SAR)Cash allowance. If housing is provided in kind, enter the value registered with GOSI.

Leave out transport, phone, commission and bonuses: they are not part of the contribution wage.

An estimate, not legal advice. The calculator applies the published rates. It does not replace the monthly GOSI invoice, which is what you actually owe. Check each employee's category and registration date before relying on a number.

How GOSI contributions are calculated

Contributions are charged on the contribution wage: basic wage plus housing allowance, capped at SAR 45,000 a month. Each insurance branch then applies its own rate to that base.

Category	Annuities	SANED	Occupational hazards	Employee	Employer
Saudi, legacy rates	9% + 9%	0.75% + 0.75%	2% employer	9.75%	11.75%
Saudi, new law from July 2026	10% + 10%	0.75% + 0.75%	2% employer	10.75%	12.75%
Non-Saudi	none	none	2% employer	0%	2%

New-entrant schedule (registered from 3 July 2024)

Applies to Saudi nationals first registered on or after 3 July 2024 with no earlier contribution period. The annuities rate rises by half a point for each side every July until it reaches 11%:

From 3 July 2024: 9% each side
From July 2025: 9.5%
From July 2026: 10%
From July 2027: 10.5%
From July 2028: 11%, so 22% for the annuities branch combined

Some sources give 1 July and others 3 July for each step. GOSI invoices monthly, so in practice the new rate shows up in the July contribution.

GCC nationals

GCC nationals working in Saudi Arabia fall under the GCC insurance protection extension: the pension contribution goes to the fund of the employee's home country at that country's rates, and the Saudi employer still pays 2% occupational hazards to GOSI. That is why the calculator shows only the hazards branch for this category.

Worked example: basic SAR 10,000, housing SAR 2,500

Contribution wage: 10,000 + 2,500 = SAR 12,500
Saudi, legacy: employee 12,500 × 9.75% = SAR 1,218.75; employer 12,500 × 11.75% = SAR 1,468.75
Saudi, new law, September 2026: employee 12,500 × 10.75% = SAR 1,343.75; employer 12,500 × 12.75% = SAR 1,593.75
Non-Saudi, same wage: employer 12,500 × 2% = SAR 250.00; nothing is deducted from the employee

With a basic wage of SAR 50,000 and housing of SAR 5,000, contributions are charged on SAR 45,000 only.

Sources

GOSI does not publish the full rate circular on a public page, so these are official, press and payroll vendor sources that agree on the figures above.

Rates checked on 30 September 2026. Rules change: confirm the current text with the official authority.

Frequently asked questions

What is the GOSI deduction for a Saudi employee?

For Saudis registered before 3 July 2024: 9.75% from the employee (9% annuities and 0.75% SANED) and 11.75% from the employer. For Saudis first registered from 3 July 2024, the annuities rate rises half a point per side every July, so the employee share is 10.75% from July 2026.

Which wage are GOSI contributions based on?

Basic wage plus housing allowance only, capped at SAR 45,000 a month. Transport, phone, commission and bonuses are not part of the contribution wage.

Do non-Saudi employees pay GOSI?

No. Non-Saudis are covered only by the occupational hazards branch, at 2% paid by the employer. Nothing is deducted from the employee.

Who is on the new GOSI rates?

Saudi nationals first registered with GOSI on or after 3 July 2024 who have no earlier contribution period in the public or private sector. Anyone with an earlier period stays on the legacy rates.

How is GOSI calculated for GCC nationals in Saudi Arabia?

Under the GCC insurance protection extension, the pension contribution goes to the home-country fund at its rates and wage definition, and the employer pays 2% occupational hazards to GOSI.

Does this calculator replace the GOSI invoice?

No. It is an estimate based on the published rates. What you owe is the monthly invoice in the GOSI portal, which can differ because of registration details, the minimum wage base or housing in kind.

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