🇸🇦 GOSI Calculator
Work out the monthly GOSI deduction and employer cost for Saudi and non-Saudi employees, including the new pension rates for Saudis who joined from 3 July 2024.
Quick answer: A Saudi employee registered before 3 July 2024 pays 9.75% GOSI on basic + housing and the employer 11.75%. For example, SAR 10,000 basic + SAR 2,500 housing means SAR 1,218.75 deducted from the employee and SAR 1,468.75 paid by the employer each month.
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GOSI Calculator inputs
Result
Employee GOSI deduction
SAR 1,218.75 / month
Employer pays SAR 1,468.75 · total SAR 2,687.50 a month on a contributory wage of SAR 12,500.00
| Basic + housing | SAR 12,500.00 |
| Contributory wage (SAR 1,500–45,000) | SAR 12,500.00 |
| Employee share (9.75%) | SAR 1,218.75 |
| Employer share (11.75%) | SAR 1,468.75 |
| Net salary after GOSI | SAR 11,281.25 |
- Employee yearly
- SAR 14,625.00
- Employer yearly
- SAR 17,625.00
Contribution by insurance branch
| Branch | Employee % | Employee | Employer % | Employer |
|---|---|---|---|---|
| Annuities (pension) | 9% | SAR 1,125.00 | 9% | SAR 1,125.00 |
| SANED unemployment insurance | 0.75% | SAR 93.75 | 0.75% | SAR 93.75 |
| Occupational hazards | 0% | SAR 0.00 | 2% | SAR 250.00 |
How to use the GOSI calculator
Choose Saudi or non-Saudi, and for Saudis whether they were first registered with GOSI before or after 3 July 2024. Enter the monthly basic salary and housing allowance – the calculator applies the SAR 1,500 minimum and SAR 45,000 maximum contributory wage and splits the contribution by branch.
GOSI contribution rates (rules as of 2026)
| Branch | Saudi – employee | Saudi – employer | Non-Saudi – employer |
|---|---|---|---|
| Annuities (pension) – joined before 3 Jul 2024 | 9% | 9% | – |
| Annuities – joined on/after 3 Jul 2024 | 9% → 9.5% (Jul 2025) → 10% (Jul 2026) → 10.5% (Jul 2027) → 11% (Jul 2028), each side | – | |
| SANED unemployment insurance | 0.75% | 0.75% | – |
| Occupational hazards | – | 2% | 2% |
| Total (old system) | 9.75% | 11.75% | 2% |
Sources: Social Insurance Law (Royal Decree M/33 of 1421H) and the new Social Insurance Law (Royal Decree M/273 of 1445H, in force 3 July 2024); SANED Unemployment Insurance Law (Royal Decree M/18 of 1435H). Contributory wage limits: SAR 1,500–45,000 (GOSI).
Worked example
A Saudi employee on the existing system earns SAR 10,000 basic + SAR 2,500 housing = SAR 12,500 contributory wage.
- Employee: 12,500 × 9.75% = SAR 1,218.75 a month (pension SAR 1,125 + SANED SAR 93.75)
- Employer: 12,500 × 11.75% = SAR 1,468.75 a month
- On the new system in the July 2026 – June 2027 period (10% pension), the same salary costs the employee SAR 1,343.75 and the employer SAR 1,593.75.
- For an expatriate on the same salary, the employer pays 2% = SAR 250 and nothing is deducted from pay.
Estimates for educational purposes. Confirm registration dates and wages in your GOSI account (gosi.gov.sa).
Frequently asked questions
How much GOSI is deducted from a Saudi employee’s salary?
Under the existing system: 9% for annuities (pension) plus 0.75% for SANED unemployment insurance = 9.75% of basic + housing. The employer pays 9% + 0.75% + 2% occupational hazards = 11.75%.
What changed for Saudis who joined after 3 July 2024?
The new Social Insurance Law (Royal Decree M/273) raises the pension (annuity) contribution for new entrants from 9% to 11% on each side in 0.5% steps every July from 2025 to 2028. Employees registered before 3 July 2024 keep the old 9% rate.
Do expats pay GOSI in Saudi Arabia?
No deduction is made from a non-Saudi employee’s salary. The employer pays 2% of basic + housing for occupational hazards insurance only; expats are not covered by the pension or SANED branches.
Which salary is used for GOSI?
The contributory wage is the basic salary plus housing allowance (cash, or the in-kind value), with a minimum of SAR 1,500 for Saudis and a maximum of SAR 45,000 a month.
What is the maximum GOSI deduction?
At the SAR 45,000 cap, a Saudi on the old system pays SAR 4,387.50 a month (9.75%) and the employer SAR 5,287.50 (11.75%).