Saudi GOSI Contribution Calculator

Monthly social insurance contributions in Saudi Arabia under the 2024 Social Insurance Law: the employee’s deduction and the employer’s share, for Saudis on the old and new rates and for expatriates.

Last updated 24 Sep 2026

GOSI contributions

CurrencyWage + status → contributions

Basic monthly wage ($)8,000 is an example. Choose SAR (Saudi riyal) in the currency menu to see riyals.

Housing allowance a month ($)Cash housing allowance. If housing is provided in kind, GOSI’s rules decide the value used; check with GOSI.

Who is insuredNew-law rates apply only to those with no contribution periods before 3 July 2024.

Annuities rate for new entrants, each side (%)10% applies from July 2026 to June 2027 (Royal Decree M/273). It rises 0.5 a year to 11% from July 2028. Used only for Saudis first registered from 3 July 2024.

SANED unemployment rate, each side (%)0.75% each for employee and employer, as GOSI collects it in 2026. The law allows 0.5% to 2%.

Occupational hazards rate, employer (%)2%, paid by the employer for every worker, Saudi or not (Article 29).

Maximum contributory wage ($)SAR 45,000 a month (Article 8 of the Social Insurance Law).

Minimum contributory wage for Saudis ($)SAR 1,500 a month as reported for 2026; the law ties it to the minimum set by the authority. Check GOSI.

$2,350.00Example

Basic SAR 8,000 and housing SAR 2,000 (examples), a Saudi first registered after 3 July 2024, rates in force from July 2026

Contributions under the Social Insurance Law

Employee = W × (A + U); employer = W × (A + U + O); W = basic + housing, within the floor and cap

A: annuities rate each side: 9% for contributors before 3 July 2024; for new entrants 9% rising 0.5 a year from July 2025 to 11%; 0 for expatriates
U: SANED unemployment rate each side (Saudis only)
O: occupational hazards, 2%, employer only, for everyone

Worked example

Basic SAR 8,000 and housing SAR 2,000 (examples), a Saudi first registered after 3 July 2024, rates in force from July 2026
Contributory wage: 8,000 + 2,000 = SAR 10,000
Employee: 10% annuities + 0.75% SANED = 10.75% × 10,000 = SAR 1,075.00
Employer: 10% + 0.75% + 2% hazards = 12.75% × 10,000 = SAR 1,275.00
Total = SAR 2,350.00 a month

New entrant on basic 8,000 + housing 2,000 (an example)

SANED 0.75% each side and hazards 2% held at 2026 rates. The step-up stops at 11% + 11% from July 2028.
From	Annuities rate	Employee	Employer
July 2024	9% + 9%	$975	$1,175
July 2025	9.5% + 9.5%	$1,025	$1,225
July 2026	10% + 10%	$1,075	$1,275
July 2027	10.5% + 10.5%	$1,125	$1,325
July 2028	11% + 11%	$1,175	$1,375

How GOSI contributions work under the 2024 law

Saudi Arabia’s Social Insurance Law, issued by Royal Decree M/273 and in force from 3 July 2024, sets contributions as a percentage of the contributory wage — the basic wage plus housing allowance, up to SAR 45,000 a month. Three branches matter for a private-sector worker. Annuities (pensions) are paid equally by employee and employer. Unemployment insurance, known as SANED, is also split equally. Occupational hazards, 2%, is paid by the employer alone, and is the only contribution for non-Saudi workers.

Old and new rates. Saudis who had contributed before 3 July 2024 keep annuities at 9% each side. For those first registered under the new law, Article 15 sets 11% each side, reached in steps: 9% to June 2025, 9.5% from July 2025, 10% from July 2026 (in force as of September 2026), 10.5% from July 2027 and 11% from July 2028. On the example wage of SAR 10,000, a new entrant pays SAR 1,075.00 a month and the employer SAR 1,275.00; a pre-2024 contributor pays SAR 975.00. For an expatriate on the same wage the employer pays SAR 200.00 and nothing is deducted.

SANED. Article 44 of the law sets unemployment insurance at 1% each side but lets the rate be set between 0.5% and 2%; GOSI collects 0.75% each side as of 2026. Because every rate here can change, each is an input with a dated default.

Limits. The page does not cover other GCC nationals working in Saudi Arabia, who contribute under the GCC extension scheme, or voluntary contributors. Housing provided in kind is valued under GOSI’s rules, not entered as cash. GOSI contributions are not the end-of-service award, which the employer pays separately: see the Saudi end-of-service calculator. Choose SAR in the currency menu for riyals. This is arithmetic on the figures you enter, not financial advice.

Frequently asked questions

How much GOSI is deducted from a Saudi employee’s salary?

9.75% of basic plus housing for those contributing before 3 July 2024 (9% annuities + 0.75% SANED). New entrants pay 10.75% from July 2026, rising to 11.75% by July 2028. On SAR 10,000 a new entrant pays SAR 1,075.00.

Do expatriates pay GOSI?

No deduction is made from an expatriate’s pay. The employer pays 2% of the contributory wage for occupational hazards.

What wage is GOSI calculated on?

Basic wage plus housing allowance, capped at SAR 45,000 a month, with a minimum set by the authorities for Saudis.

Why is my GOSI rate higher than my colleague’s?

If you first registered on or after 3 July 2024, the new law’s annuities rate applies and rises by 0.5 a year each side until 2028. Colleagues with earlier contributions stay at 9%.

Related calculators

References

Kingdom of Saudi Arabia. Social Insurance Law, Royal Decree No. M/273 of 26/12/1445H (in force 3 July 2024): Article 8 (contributory wage, SAR 45,000 cap), Article 15 (annuities, 22%), Article 29 (occupational hazards, 2%), Article 44 (unemployment insurance) and clause Third of the Royal Decree (phase-in). https://misa.gov.sa/app/uploads/2025/07/Social-Insurance-Law.pdf
Argaam. GOSI to increase pension contributions for new employees as of July 1 (30 June 2025).
Mercans. Saudi Arabia: GOSI contribution rates and SANED 2026 (statutory alert, 22 April 2026).