sauraGOSI Calculator
Work out the GOSI deduction from salary, the employer's share and net pay on the 2026 rates, for Saudis under the old and new law and for expats
Who is the employee?
The rate depends on nationality and on the date of the first GOSI registration
Figures last updated: October 2026
GOSI calculation in 2026: rates, formula and examples
Quick answer
GOSI takes 9.75% of a Saudi employee's basic salary plus housing allowance when their first GOSI registration was before 3 July 2024, and 10.75% when it was on or after that date (the rate since 1 July 2026). The employer adds 11.75% or 12.75%. Nothing is deducted from an expat's salary: the employer pays 2% for occupational hazards. Contributions stop at a wage of 45,000 SAR a month.
GOSI contribution rates and percentages in 2026
GOSI has three branches. Saudis pay into annuities (the pension) and SANED (unemployment insurance), and the employer pays occupational hazards for every employee, Saudi or not. Every rate is a percentage of the contributory wage.
| Branch | Employee | Employer | Who it covers |
|---|---|---|---|
| Annuities (pension), registered before 3 Jul 2024 | 9% | 9% | Saudis |
| Annuities (pension), first registered from 3 Jul 2024 | 10% | 10% | Saudis, rising to 11% by July 2028 |
| SANED unemployment insurance | 0.75% | 0.75% | Saudis |
| Occupational hazards | 0% | 2% | Saudis and expats |
| Total for a Saudi, old rates | 9.75% | 11.75% | 21.5% of the wage |
| Total for a Saudi, new law | 10.75% | 12.75% | 23.5% of the wage |
| Total for an expat | 0% | 2% | 2% of the wage |
Rates for October 2026, as a percentage of basic salary plus housing allowance and commission, up to 45,000 SAR a month. Sources: Social Insurance Law, Council of Ministers Resolution 1022 and GOSI.
Old rates or new law: which GOSI rate applies to you
It depends on your first GOSI registration, not on when you joined your current employer. The new Social Insurance Law, in force since 3 July 2024, only covers people with no contribution period under the old Social Insurance Law or the Civil Pension Law before that date. Everyone else keeps the 9% annuities rate, even after changing jobs.
Under the new law, the annuities rate rises by 0.5% on each side every 1 July until it reaches 11%:
| Contribution period | Annuities, each side | Employee total | Employer total |
|---|---|---|---|
| 3 Jul 2024 to 30 Jun 2025 | 9% | 9.75% | 11.75% |
| 1 Jul 2025 to 30 Jun 2026 | 9.5% | 10.25% | 12.25% |
| 1 Jul 2026 to 30 Jun 2027 (now) | 10% | 10.75% | 12.75% |
| 1 Jul 2027 to 30 Jun 2028 | 10.5% | 11.25% | 13.25% |
| From 1 Jul 2028 | 11% | 11.75% | 13.75% |
Employee and employer totals include SANED at 0.75% each, and the employer total includes 2% occupational hazards. Your employer can see which system applies to you in your GOSI record and on the monthly GOSI invoice.
How to calculate GOSI: the formula
- Add up the contributory wageBasic salary + housing allowance + commission. Leave out transport, food, phone and other allowances. Housing given in kind counts as two months of basic salary a year, one sixth of basic each month. Cap the total at 45,000 SAR.
- Multiply by the employee rate9.75% for a Saudi registered before 3 July 2024, 10.75% for a Saudi registered since then (from 1 July 2026), and 0% for an expat. The result is the GOSI deduction from salary.
- Multiply by the employer rate11.75% or 12.75% for a Saudi, and 2% for an expat. The employer pays this on top of the salary, together with the employee's share, within the first 15 days of the next month.
- Take the deduction off the gross salaryNet salary is the gross salary, with every allowance, minus the GOSI deduction. Allowances that carry no GOSI are paid in full.
Formula: GOSI deduction = (basic salary + housing allowance + commission, up to 45,000 SAR) × 9.75% or 10.75%. Employer share = the same wage × 11.75%, 12.75% or 2%.
GOSI deduction examples: 5,000, 10,000 and 20,000 SAR
Monthly amounts in SAR on October 2026 rates, for a wage made of basic salary plus housing allowance:
| Basic + housing | Saudi, old rates | Saudi, new law | Expat |
|---|---|---|---|
| 5,000 SAR | 487.50 deducted, 587.50 employer | 537.50 deducted, 637.50 employer | 0 deducted, 100 employer |
| 10,000 SAR | 975 deducted, 1,175 employer | 1,075 deducted, 1,275 employer | 0 deducted, 200 employer |
| 20,000 SAR | 1,950 deducted, 2,350 employer | 2,150 deducted, 2,550 employer | 0 deducted, 400 employer |
| 50,000 SAR (counted as 45,000) | 4,387.50 deducted, 5,287.50 employer | 4,837.50 deducted, 5,737.50 employer | 0 deducted, 900 employer |
The same three cases step by step, with net pay and the full monthly cost to the employer:
- 5,000 SAR, Saudi on the old ratesBasic 4,000 + housing 1,000. The deduction is 5,000 × 9.75% = 487.50 SAR, so net pay is 4,512.50 SAR. The employer adds 5,000 × 11.75% = 587.50 SAR, a total cost of 5,587.50 SAR a month.
- 10,000 SAR, Saudi under the new lawBasic 8,000 + housing 2,000, first registered in 2025. The deduction is 10,000 × 10.75% = 1,075 SAR, so net pay is 8,925 SAR. The employer adds 10,000 × 12.75% = 1,275 SAR, a total cost of 11,275 SAR.
- 20,000 SAR, expatBasic 16,000 + housing 4,000. Nothing is deducted, so net pay is 20,000 SAR. The employer pays 20,000 × 2% = 400 SAR for occupational hazards, a total cost of 20,400 SAR.
What counts as the GOSI wage
| Pay item | Counts for GOSI? |
|---|---|
| Basic salary | Yes |
| Commission, sales or profit percentage | Yes, it counts as basic salary |
| Housing allowance paid in cash | Yes, at the amount in the contract |
| Housing provided by the employer | Yes, valued at two months of basic salary a year |
| Transport, food, phone and other allowances | No |
| Overtime, bonuses and annual grants | No |
GOSI counts at most 45,000 SAR a month across all employers, and registers no less than 1,500 SAR for a Saudi or 400 SAR for an expat. Sources: Implementing Regulations of the Social Insurance Law, Article 17, and GOSI.
GOSI for expats (non-Saudi employees)
Expats are covered by one GOSI branch: occupational hazards. The employer pays 2% of basic salary plus housing allowance and nothing comes out of the expat's pay. The cover pays for medical care and compensation after a work injury or occupational disease, and since 3 July 2024 a maternity allowance of three months' wage for working mothers with at least 12 months of contributions.
Expats do not pay into annuities or SANED, so they get no GOSI pension. Their long-term benefit is the end of service award the employer pays under the Labour Law.
GCC citizens working in Saudi Arabia follow their home country's pension scheme under the GCC insurance protection extension, so their rates differ from the ones on this page.
GOSI questions, answered
How much is the GOSI deduction from salary?
For a Saudi whose first GOSI registration was before 3 July 2024: 9.75% of basic salary plus housing allowance (9% annuities and 0.75% SANED). For a Saudi first registered on or after 3 July 2024: 10.75% from 1 July 2026, then 11.25% from July 2027 and 11.75% from July 2028. Nothing is deducted from an expat's salary.
How much does the employer pay to GOSI?
11.75% of the contributory wage for a Saudi on the old rates (9% annuities, 0.75% SANED and 2% occupational hazards), 12.75% for a Saudi under the new law from 1 July 2026, and 2% for an expat. The employer pays both shares to GOSI within the first 15 days of the next month and takes the employee's share from the salary.
Is GOSI calculated on basic salary or total salary?
On the contributory wage: basic salary plus housing allowance, with commission and sales or profit percentages counted as basic salary. Transport, food, phone and other allowances are left out. Housing provided by the employer counts as two months of basic salary a year.
What is the GOSI percentage for expats?
2% of basic salary plus housing allowance, paid entirely by the employer for occupational hazards. Nothing is deducted from an expat's salary, and expats do not pay into annuities or SANED.
What is the maximum GOSI deduction?
GOSI counts at most 45,000 SAR a month, so the highest deduction is 4,387.50 SAR for a Saudi on the old rates and 4,837.50 SAR under the new law at today's 10.75%. The employer's maximum is 5,287.50 SAR or 5,737.50 SAR, and 900 SAR for an expat. The lowest wage GOSI registers is 1,500 SAR for a Saudi and 400 SAR for an expat.
Why do two Saudis on the same salary pay different GOSI?
Because the rate depends on the first GOSI registration. Anyone with a contribution period under the old Social Insurance Law or the Civil Pension Law before 3 July 2024 keeps 9% for annuities, even after changing jobs. A Saudi registered for the first time on or after that date is under the new Social Insurance Law, where the annuities rate rises 0.5% on each side every July until it reaches 11% in 2028.
What is SANED and how much does it cost?
SANED is unemployment insurance for Saudi workers: 0.75% of the contributory wage from the employee and 0.75% from the employer. A worker who loses their job through no fault of their own and meets the contribution conditions receives 60% of their average wage for the first 3 months (up to 9,000 SAR a month) and 50% after that (up to 7,500 SAR), for up to 12 months.
What happens if the employer pays GOSI late?
Contributions for each month are due within the first 15 days of the next month. A late fine of 2% of the amount due is added for every month of delay, and under the new law the employee's coverage and contribution periods are suspended once 6 months go unpaid.
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Official sources we used:
- GOSI: contribution rates and the contributory wage under the new law (Arabic)
- GOSI: guide to the gradual increase in annuities contributions, August 2025 (Arabic, PDF)
- Social Insurance Law, Royal Decree M/273 and Resolution 1022, official English translation
- Implementing Regulations of the Social Insurance Law, Umm Al-Qura gazette (Arabic)
- GOSI employer FAQ: minimum and maximum contributory wage
The figures on this page and in the calculator are for guidance. GOSI rates can change by government decision, and your monthly GOSI invoice is the final figure.