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Compute the GOSI deduction from salary and the employer share at current rates. The calculator distinguishes the old system from the new one, and Saudis from non-Saudis, and applies the subject-wage limits.
Subject wage = basic + housing, floored at SAR 1,500 and capped at SAR 45,000. New-system pension rises 0.5% every July through 2028.
Monthly employee deduction
1,075 SAR
Rates effective July 2026. New-system pension rises 0.5% per party each July through 2028, so verify your rate in your GOSI account.
Automate this with BarezDisclaimer: This calculator provides a guideline estimate based on common cases under the Saudi Labor Law and its Executive Regulations. It is not binding legal or financial advice. The final amount depends on each employee's contract and circumstances, and regulations may change. For an authoritative figure, refer to the Saudi Labor Law or a qualified specialist, or use the Barez system. Barez accepts no liability for decisions made based on this result.
The subject wage is the basic wage plus the housing allowance, with a floor of SAR 1,500 and a ceiling of SAR 45,000 per month.
A Saudi subscriber registered before 3 July 2024 remains on the old system: 9% pension and 0.75% SANED on the employee, so 9.75%, while the employer bears 11.75% (9% pension, 0.75% SANED, and 2% occupational hazards).
Anyone first registered after 3 July 2024 falls under the new system, where the pension rate rises 0.5% for each party every July until it reaches 11% in 2028. The rate effective from July 2026 is 10%, giving 10.75% on the employee and 12.75% on the employer.
Non-Saudis are outside the pension and SANED branches. Only occupational hazards applies, at 2% borne entirely by the employer with nothing deducted from the employee.
Last updated: 29 July 2026
A GOSI contribution is not a payroll tax but compulsory insurance funding three branches: the pension branch, which pays retirement, disability, and survivor benefits; the occupational hazards branch, covering work injuries and occupational illness; and SANED, which pays temporary unemployment compensation.
Rates therefore differ by branch and by who is covered. Saudis are covered by all three branches; non-Saudis are covered by occupational hazards alone.
Contributions are not computed on the whole salary but on what is called the subject wage, which is the basic wage plus the housing allowance, with variable allowances, commissions, and bonuses normally excluded. Article 8 of the Social Insurance Law sets the ceiling for the subject wage at forty-five thousand riyals a month.
This wage has two limits: a floor of SAR 1,500 a month, to which a lower wage is raised, and a ceiling of SAR 45,000, above which no contribution is due. An employee with a subject wage of SAR 60,000 contributes on SAR 45,000 only.
Anyone with contribution periods before 3 July 2024 remains on the old system with its fixed rates. The employee is deducted 9.75% of the subject wage, being 9% for the pension branch and 0.75% for SANED.
The employer bears 11.75%, being 9% pension, 0.75% SANED, and 2% occupational hazards, so the total remitted is 21.5% of the subject wage. The 0.75% SANED share on each side follows the reduction of the combined contribution to 1.5% from 2% effective January 2022, while Article 29 sets occupational hazards at 2% borne by the employer.
Anyone whose first GOSI registration came after 3 July 2024 with no prior contribution periods falls under the new system. The essential difference is that the pension rate is not fixed but rises 0.5% for each party every July.
It began at 9% in July 2024, became 9.5% in July 2025, then 10% in July 2026, and is expected to reach 10.5% in July 2027 and 11% in July 2028, where it settles, which is the end point Article 15 of the Social Insurance Law sets at 22% of the subject wage, 11% from the employer and 11% from the subscriber.
At today's rate the employee is deducted 10.75% and the employer bears 12.75%, for a total of 23.5%. This means the cost of an employee to the establishment rises automatically each July, which belongs in any payroll budget.
A non-Saudi worker is covered by the occupational hazards branch alone at 2% of the subject wage, borne entirely by the employer. Nothing is deducted from the employee's wage for this branch.
Any GOSI deduction appearing on a non-Saudi employee's payslip is therefore a configuration error worth reviewing.
The most common error is applying a single rate to all Saudi employees without distinguishing those on the old system from those on the new one. The gap is a full percentage point today, and it widens every year.
Next come computing the contribution on gross salary instead of the subject wage, ignoring the SAR 45,000 ceiling for higher earners, and deducting GOSI from non-Saudis.
A fourth error appears once a year: forgetting to update the rate each July. Leaving last year's rate in place remits less than is due, and the shortfall accumulates.
A Saudi employee on the new system, illustrative figures only. Enter your own numbers in the calculator above.
SAR 1,075 is deducted from the employee, and the establishment bears SAR 1,275 on top of salary.
On the old system the deduction would be SAR 975 and the employer share SAR 1,175. For a non-Saudi nothing would be deducted and the establishment would bear SAR 200 in occupational hazards only.
Article numbers above refer to the Saudi Labor Law and its Executive Regulations. Rates and rules are subject to change, so refer to the official source whenever in doubt.
Under the old system, 9.75% of the subject wage (9% pension and 0.75% SANED). Under the new system it is 10.75% from July 2026, rising half a point every July through 2028.
The basic wage plus the housing allowance, with a floor of SAR 1,500 and a ceiling of SAR 45,000. No contribution is due on the amount above the ceiling.
No. Non-Saudis are covered only by the occupational hazards branch at 2%, borne by the employer, with nothing deducted from the employee for it.
By the date of your first GOSI registration. Anyone with contribution periods before 3 July 2024 stays on the old system; anyone first registered after that date falls under the new one. The date appears in your GOSI account.
The subject wage is basic plus housing. Other allowances and commissions are normally excluded, and GOSI's definition of contribution wage for your establishment governs.
Eligibility depends on contribution period and age, and differs between the old and new systems. Check your GOSI account, which shows an up-to-date estimate for your own case.
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