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Calculate the GOSI deduction from salary and the employer share at current rates. The calculator separates 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 in effect from July 2026. Under the new system, the pension rate rises by 0.5% for each party every July through 2028, so check your rate in your GOSI account.
Automate this with BarezDisclaimer: This calculator gives an 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 a definitive figure, check the Saudi Labor Law or ask a qualified specialist.
Barez accepts no liability for decisions based on this result.
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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 stays on the old system. The employee pays 9.75% (9% pension and 0.75% SANED), and the employer pays 11.75% (9% pension, 0.75% SANED, and 2% occupational hazards).
Anyone first registered after 3 July 2024 is on the new system. There, the pension rate rises 0.5% for each party every July until it reaches 11% in 2028. From July 2026 the rate is 10%, so the employee pays 10.75% and the employer 12.75%.
Non-Saudis are not covered by the pension and SANED branches. Only occupational hazards applies, at 2%, paid entirely by the employer. Nothing is deducted from the employee.
The guide
Last updated: 29 July 2026
A GOSI contribution is compulsory insurance, not a payroll tax. It funds three branches. The pension branch pays retirement, disability and survivor benefits. The occupational hazards branch covers work injuries and occupational illness. SANED pays temporary unemployment compensation.
So rates differ by branch and by who is covered. Saudis are covered by all three branches. Non-Saudis are covered by occupational hazards only.
Contributions are calculated on the subject wage, not the whole salary. The subject wage is the basic wage plus the housing allowance. Variable allowances, commissions and bonuses are normally left out. Article 8 of the Social Insurance Law sets the ceiling for the subject wage at forty-five thousand riyals a month.
It has two limits. The floor is SAR 1,500 a month, and a lower wage is raised to it. The ceiling is SAR 45,000, and no contribution is due above it. An employee with a subject wage of SAR 60,000 contributes on SAR 45,000 only.
Anyone with contribution periods before 3 July 2024 stays on the old system, where rates are fixed. The employee pays 9.75% of the subject wage: 9% for the pension branch and 0.75% for SANED.
The employer pays 11.75%: 9% pension, 0.75% SANED and 2% occupational hazards. The total paid to GOSI is 21.5% of the subject wage. The SANED share is 0.75% on each side because the combined contribution was cut from 2% to 1.5% in January 2022. Article 29 sets occupational hazards at 2%, paid by the employer.
Anyone first registered with GOSI after 3 July 2024, with no earlier contribution periods, is on the new system. The main difference is that the pension rate is not fixed. It rises 0.5% for each party every July.
It started at 9% in July 2024, rose to 9.5% in July 2025 and to 10% in July 2026. It is expected to reach 10.5% in July 2027 and 11% in July 2028, where it stays. That end point is set by Article 15 of the Social Insurance Law: 22% of the subject wage, 11% from the employer and 11% from the subscriber.
At today's rate the employee pays 10.75% and the employer 12.75%, a total of 23.5%. So the cost of an employee goes up every July, and your payroll budget should allow for it.
A non-Saudi employee is covered by the occupational hazards branch only, at 2% of the subject wage, paid entirely by the employer. Nothing is deducted from the employee's wage for this branch.
If a non-Saudi employee's payslip shows a GOSI deduction, the payroll settings are wrong and should be checked.
The most common mistake is using one rate for all Saudi employees, without separating those on the old system from those on the new one. The gap is a full percentage point today, and it grows every year.
Other mistakes are calculating 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.
Another comes round once a year: forgetting to update the rate in July. If last year's rate stays in place, you pay less than is due and the shortfall builds up.
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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 is on the new one. You can see the date in your GOSI account.
The subject wage is basic plus housing. Other allowances and commissions are normally left out, but GOSI's definition of the contribution wage for your establishment is what counts.
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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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.
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