What is GOSI?
GOSI stands for the General Organization for Social Insurance. It is the government body in Saudi Arabia that runs social insurance for private sector workers, and since the merger of the pension systems, for many public sector workers too. Every month, employers report the wage of each worker to GOSI and pay a percentage of that wage. For Saudi workers, part of that money is taken from the salary. For most expat workers, the employer pays the whole amount and nothing is taken from the salary.
The money is split between three "branches". Each branch protects the worker against a different risk:
- Annuities (pensions). This branch pays retirement pensions, disability pensions and pensions to the family if a worker dies. It is compulsory for Saudi workers only.
- Occupational hazards. This branch pays medical treatment and compensation if a worker is injured at work or gets a work-related disease. It covers everyone who works in the Kingdom, Saudi and non-Saudi.
- SANED (unemployment insurance). This branch pays a monthly benefit for a limited time to a Saudi worker who loses a job. It is for Saudi nationals only.
Many people search "how much GOSI is deducted from salary" because they see a line on the payslip and want to know if it is correct. A GOSI calculator for Saudi Arabia helps with exactly that question. It also helps employers and HR staff budget the real cost of a new hire, because the employer share is always higher than the employee share.
Who pays GOSI and which system are you on?
Before you can calculate anything, you need to know which group you belong to. In 2026 there are three groups, and each one has different rates.
1. Saudi workers on the new system
A new Social Insurance Law was approved by Royal Decree No. M/273. GOSI uses 3 July 2024 as the dividing date. If you are a Saudi who had no contribution periods before that date, you are on the new system. In simple words, this means Saudis who started their first registered job on or after 3 July 2024. The main change for these workers is that the annuities rate is going up step by step, and the normal retirement age is higher.
2. Saudi workers on the old (legacy) system
If you were already registered with GOSI before 3 July 2024, your contribution rates did not change. You stay on 9% annuities for you and 9% for your employer, plus SANED. This is true even if you change employer after that date, because the test is your first registration, not the start date of your current contract. The new law does change retirement rules for some people in this group (for example, younger contributors), but this page only deals with monthly contributions.
3. Non-Saudi (expat) workers
Expat workers are registered in the occupational hazards branch only. The employer pays 2% of the contribution wage. There is no deduction from the expat's salary, no pension, and no SANED. If your payslip shows a GOSI deduction and you are not Saudi, ask HR to explain it, because under the standard rules no employee share applies to you.
Expats should remember that GOSI is not a replacement for end of service benefit. Your end of service award under the Saudi Labor Law is separate. You can estimate it with our Saudi End of Service Calculator.
GOSI contribution rates in 2026
The table below shows the rates for each group. All percentages are of the monthly contribution wage (basic salary plus housing). The figures for the new system are the ones in force from July 2026 to June 2027.
| Branch | Saudi – new system (Jul 2026 – Jun 2027) | Saudi – old system | Non-Saudi |
|---|---|---|---|
| Annuities – employee | 10% | 9% | 0% |
| Annuities – employer | 10% | 9% | 0% |
| SANED – employee | 0.75% | 0.75% | 0% |
| SANED – employer | 0.75% | 0.75% | 0% |
| Occupational hazards – employer | 2% | 2% | 2% |
| Total employee | 10.75% | 9.75% | 0% |
| Total employer | 12.75% | 11.75% | 2% |
| Combined | 23.5% | 21.5% | 2% |
The annuities step-up for the new system
The law sets the full annuities rate at 22% of the wage, shared equally, so 11% for the worker and 11% for the employer. It does not jump there at once. The Royal Decree starts the rate at 18% (9% + 9%) and adds one percentage point to the total every 12 months, which means half a point for each side. GOSI applies each step from the start of July. The schedule looks like this:
| Period | Annuities each side | Employee total (with SANED) | Employer total (with SANED + hazards) |
|---|---|---|---|
| Jul 2024 – Jun 2025 | 9% | 9.75% | 11.75% |
| Jul 2025 – Jun 2026 | 9.5% | 10.25% | 12.25% |
| Jul 2026 – Jun 2027 | 10% | 10.75% | 12.75% |
| Jul 2027 – Jun 2028 | 10.5% | 11.25% | 13.25% |
| From Jul 2028 | 11% | 11.75% | 13.75% |
The rate that applies is the one for the month the salary is for, not the date you do the calculation. So if you check a June 2026 payslip, use the 9.5% period. Our calculator has a period box so you can pick the right month.
A note on SANED and occupational hazards
SANED has stayed at 0.75% for each side. The new law gives a higher long-term figure for unemployment insurance, but the rate used now is 0.75% + 0.75%. The occupational hazards rate is 2%, paid only by the employer. GOSI can raise the hazards rate for an employer that ignores safety and health instructions, but that extra cost falls on the employer, never on the worker. If GOSI announces a change to either rate, the calculator and this page will need updating, so always check the official GOSI channels.
What salary counts: the contribution wage
GOSI does not use your total salary. It uses the contribution wage (also called the contributory wage or subscription wage). In practice this is:
Other allowances are left out. Transport allowance, food allowance, phone allowance, overtime pay, bonuses, commissions, and end of service payments do not count. This is why two people with the same total package can pay different GOSI amounts: the person with a bigger share in "other allowances" has a lower contribution wage.
Upper limit: SAR 45,000
The contribution wage is capped at SAR 45,000 per month. Article 8 of the new Social Insurance Law states this limit, and the old system uses the same cap. If your basic plus housing is SAR 50,000, GOSI is calculated on SAR 45,000 only. The law lets the Council of Ministers change the cap in future.
Lower limit
For the annuities branch, GOSI uses a minimum contribution wage of SAR 1,500. For the occupational hazards branch, the minimum is SAR 400. These floors matter mainly for very low or part-time wages. If a Saudi worker's basic plus housing is below SAR 1,500, contributions are worked out as if the wage were SAR 1,500. The calculator applies SAR 1,500 for Saudis and SAR 400 for non-Saudis and tells you when a floor was used.
When housing is provided in kind
Some employers give a free flat or labour accommodation instead of a cash housing allowance. Housing still counts in that case. A widely used method is to value the housing at two months of basic salary per year, which works out at one sixth of the monthly basic (about 16.67%). We use that method when you tick the box in the calculator. Because this valuation is applied by GOSI and your employer, and not printed in the main law text, check the figure on your GOSI record.
How to calculate GOSI step by step
If you want to know how to calculate GOSI in Saudi Arabia by hand, follow these steps. The calculator above does the same thing.
- Find your group. New-system Saudi, old-system Saudi, or non-Saudi.
- Work out the contribution wage. Add basic salary and housing allowance.
- Apply the limits. If the result is above SAR 45,000, use SAR 45,000. If it is below the floor, use the floor.
- Multiply by the employee rate. This is the amount taken from the salary.
- Multiply by the employer rate. This is the extra cost to the employer.
- Multiply by 12 for the yearly figures, if the salary stays the same all year.
Employer GOSI = Contribution wage × (Annuities % + SANED % + 2%)
Expat: Employee GOSI = 0 ; Employer GOSI = Contribution wage × 2%
For a new-system Saudi in the July 2026 – June 2027 period, that becomes:
Employer = Wage × 12.75%
Worked examples
Each example below gives the same result as the calculator. Amounts are in Saudi riyals (SAR).
Example 1: New-system Saudi earning SAR 10,000 (basic + housing)
Noura is Saudi. Her first job started in September 2024, so she is on the new system. Her basic salary is SAR 8,000 and her housing allowance is SAR 2,000. We look at her October 2026 salary.
Employee = 10,000 × 10.75% = 1,075.00
Employer = 10,000 × 12.75% = 1,275.00
Combined = 2,350.00 per month
Over a full year at the same rate, Noura pays SAR 12,900.00 and her employer pays SAR 15,300.00. Her take-home pay drops by SAR 1,075.00 each month because of GOSI.
Example 2: Old-system Saudi earning SAR 15,000
Faisal has been registered with GOSI since 2015. His basic salary is SAR 12,000 and his housing allowance is SAR 3,000.
Employee = 15,000 × 9.75% = 1,462.50
Employer = 15,000 × 11.75% = 1,762.50
Combined = 3,225.00 per month
Per year, Faisal pays SAR 17,550.00 and his employer pays SAR 21,150.00. Because he joined before 3 July 2024, his rate does not rise each July.
Example 3: Expat worker earning SAR 6,250
Ramesh is an Indian engineer in Riyadh. His basic salary is SAR 5,000 and his housing allowance is SAR 1,250. He also gets a transport allowance of SAR 500, which does not count.
Employee = 0.00
Employer = 6,250 × 2% = 125.00 per month
Nothing should be deducted from Ramesh's pay. His employer pays SAR 1,500.00 a year to cover him against work injuries.
Example 4: High earner above the SAR 45,000 cap
Sara is a new-system Saudi doctor. Her basic is SAR 40,000 and her housing is SAR 10,000, a total of SAR 50,000. The cap applies.
Employee = 45,000 × 10.75% = 4,837.50
Employer = 45,000 × 12.75% = 5,737.50
The extra SAR 5,000 above the cap carries no GOSI at all.
Example 5: Free accommodation instead of a housing allowance
Khalid is a new-system Saudi with a basic salary of SAR 9,000. His employer gives him a free flat and pays no cash housing allowance. Using the two-months-per-year method, housing is valued at 9,000 ÷ 6 = SAR 1,500 per month.
Employee = 10,500 × 10.75% = 1,128.75
Employer = 10,500 × 12.75% = 1,338.75
Special cases
Changing jobs after 3 July 2024
A Saudi who was registered before 3 July 2024 and then moves to a new employer stays on the old rates. The new system is decided by whether you had earlier contribution periods, not by the date of your new contract. If your new employer puts you on the higher rate by mistake, raise it with HR and check your GOSI record.
Working for two employers
If you work for two employers at the same time, the total contribution wage across both jobs is still limited to SAR 45,000. Each employer pays on its share. This is rare for most workers, but it matters for consultants and senior staff.
Salary changes during the year
GOSI follows the wage registered for each month. If you get a raise, your employer should update your wage in the GOSI system. The yearly figure in our calculator assumes the wage and rate stay the same for 12 months. If your rate changes in July (new system) or your salary changes, add up the months separately.
Unpaid leave and absence
Contributions are linked to the wage for the month. If a worker is on long unpaid leave, how GOSI treats those months depends on how the employer reports them. Ask your employer and check your record if you take extended unpaid leave, because gaps can affect a Saudi worker's pension service.
GCC nationals
Citizens of other GCC countries working in Saudi Arabia are covered under GCC arrangements that link their home country's pension scheme. Their rates are not the same as Saudi or expat rates, so this calculator does not cover them. Ask GOSI or your employer.
Domestic workers
House drivers, housemaids and other domestic workers employed by individuals are handled through their own rules and platforms, such as Musaned, and are not part of the normal private sector registration covered here. Check with the Ministry of Human Resources and Social Development (HRSD) or GOSI before relying on this calculator for a domestic worker.
Saudis working abroad and voluntary contributors
Saudis working abroad for a foreign employer can join the annuities branch on a voluntary basis. A voluntary contributor pays the full annuities rate alone, with no employer share. This calculator is designed for normal employment in the Kingdom.
Common mistakes
- Using the gross salary. GOSI is based on basic plus housing only. Using the full package overstates the amount.
- Forgetting the cap. Above SAR 45,000 there is no more GOSI. Payroll systems sometimes get this wrong after a big raise.
- Mixing up "new" and "old" Saudis. The higher rate is only for Saudis with no contributions before 3 July 2024. Most existing staff are still on 9.75%.
- Using the wrong period. For the new system the rate changes each July. A payslip from May 2026 uses 9.5%, not 10%.
- Deducting GOSI from expats. The standard expat contribution is paid by the employer only. A deduction from an expat salary should be questioned.
- Leaving out housing in kind. Free accommodation still adds to the contribution wage.
- Confusing GOSI with end of service. They are two different things. One does not cancel the other.
- Treating GOSI as income tax. Saudi Arabia does not tax employment income. GOSI is insurance that builds pension rights for Saudis and work-injury cover for everyone.
How to check your GOSI record and complain
Every worker can see their own GOSI record. This is the best way to confirm that your employer has registered you and is reporting the right wage.
- Log in online or in the app. Use the GOSI website (gosi.gov.sa) or the official GOSI mobile app. You sign in with your national single sign-on (Absher) details.
- Check the details. Look at the employer name, the start date, the registered wage, and the list of months paid.
- Talk to HR first. Many problems are simple data errors, such as an old salary that was never updated.
- Contact GOSI. If the employer does not fix it, contact GOSI. The GOSI contact centre number is 199044, and the website has a contact page and live chat during working hours.
- Labour issues. If the problem is part of a wider dispute (unpaid salary, contract problems), you can raise it with the Ministry of Human Resources and Social Development through its official channels.
Keep copies of your contract, payslips and bank statements. They help prove your real basic salary and housing allowance if the registered wage is wrong.
Practical tips
- Read the salary split in your offer letter. The ratio between basic, housing and other allowances decides your GOSI, your end of service and often your overtime. A higher basic means more GOSI now but also a higher pension for Saudis and a higher end of service award for everyone.
- Budget for July. New-system Saudis will see a small rise in the deduction every July until 2028. On a SAR 10,000 wage, each step costs the worker SAR 50 a month.
- Employers: plan the full cost. For a new Saudi hire in 2026, add 12.75% of basic plus housing to the salary cost. For an expat, add 2%.
- Check the record once a year. A yearly check helps you catch missing months early, while they are easy to fix.
- Use related tools. If you are working out a full Saudi salary package, see also the Saudi Vacation Salary Calculator and the Saudi Overtime Calculator. Overtime pay is not part of the GOSI wage, but it is part of your total income.
Frequently asked questions
How much GOSI is deducted from a Saudi employee's salary in 2026?
A Saudi on the old (legacy) system pays 9.75% of the contribution wage: 9% annuities and 0.75% SANED. A Saudi who first joined GOSI on or after 3 July 2024 pays 10.75% from July 2026 to June 2027: 10% annuities and 0.75% SANED.
Do expats pay GOSI in Saudi Arabia?
No. For non-Saudi workers, nothing is deducted from salary. The employer pays 2% of the contribution wage for the occupational hazards branch, which covers work injuries and work-related diseases.
What salary is used to calculate GOSI?
GOSI uses the contribution wage, which is the basic salary plus the housing allowance. Transport, food, phone, overtime, bonuses and commissions are not included. The monthly contribution wage is capped at SAR 45,000.
What is the maximum GOSI contribution wage?
The maximum contribution wage is SAR 45,000 per month. This limit appears in Article 8 of the new Social Insurance Law. Any pay above SAR 45,000 carries no GOSI contribution.
Who is on the new GOSI system?
The new Social Insurance Law applies to Saudis who had no contribution periods before 3 July 2024, in other words people who joined the workforce for the first time on or after that date. Saudis who were already registered before that date keep the old contribution rates.
Will the GOSI rate increase again?
Yes, for the new system only. The annuities rate rises by 0.5% for each side every July until it reaches 11% each. It is 10% each from July 2026, and is scheduled to be 10.5% from July 2027 and 11% from July 2028.
How is housing in kind treated for GOSI?
If the employer gives free accommodation instead of a cash allowance, a value for housing is still added to the contribution wage. A common practice is to value it at two months of basic salary per year, which is one sixth of the monthly basic salary. Confirm the exact value with GOSI.
When must the employer pay GOSI contributions?
Employers usually pay the contributions for a month by the 15th of the following month. Late payment can attract a fine. The employer is responsible for paying both the employer share and the employee share it deducted.
How can I check if my employer is paying my GOSI?
Log in to the GOSI website or the GOSI mobile app with your Absher or national single sign-on details. Your record shows your employer, your registered wage and your contribution months. You can also call GOSI on 199044.
Is GOSI the same as end of service benefit?
No. GOSI is social insurance. End of service benefit is a separate payment the employer owes under the Saudi Labor Law when the contract ends. GOSI contributions do not replace or reduce the end of service award.
Disclaimer: This GOSI calculator gives an estimate only. It is not legal or financial advice. Rates and limits can change by government decision, and your real contributions depend on the wage your employer registers. Always confirm with GOSI or your employer.
Sources / references: Social Insurance Law issued by Royal Decree No. M/273 (articles 8, 15, 29 and 44, and the phased contribution rates in the Royal Decree) – official English text (MISA); previous Social Insurance Law (Royal Decree M/33); Unemployment Insurance (SANED) Law; General Organization for Social Insurance – gosi.gov.sa.