Calculate your exact GOSI social insurance contributions under official 2026 Saudi regulations. Enter your monthly wage and scheme type for an instant, private breakdown of employee deductions, employer contributions, and net take-home pay — no signup.
Evaluating Saudi Social Insurance Law 2026 rates…
Itemized allocation across Annuities (Pension), Occupational Hazards, and SANED.
Key rules governing GOSI salary declarations, contribution ceilings, and remittances.
Our GOSI deduction calculator computes social insurance deductions and employer liabilities according to official General Organization for Social Insurance regulations.
Input your combined basic salary and housing allowance, excluding variable allowances such as transportation or performance bonuses.
Select whether the worker is an existing Saudi entrant (pre-July 2024), new Saudi entrant (post-July 2024), or an expatriate.
The calculator caps the contributory base at SAR 45,000 per month, preventing any deduction on salary portions above the legal ceiling.
Instantly calculates exact monthly employee deductions, employer obligations, fund-by-fund splits, and annual corporate payroll liability.
Social insurance contributions in the Kingdom of Saudi Arabia are governed by the Social Insurance Law and the Unemployment Insurance Law (SANED). Rates differ between Saudi nationals and expatriate workers, as well as between workers registered before versus after the July 2024 reform.
For Saudi nationals, contributions cover three key funds: Annuities (Retirement Pension), Occupational Hazards, and SANED (Unemployment Insurance). For expatriates, contributions cover Occupational Hazards only.
| Employee Scheme | Employee Share | Employer Share | Total GOSI |
|---|---|---|---|
| Saudi (Existing < 3 Jul 2024) | 9.75% (9% + 0.75%) | 11.75% (9% + 2% + 0.75%) | 21.50% |
| Saudi (New ≥ 3 Jul 2024 · 2026) | 10.75% (10% + 0.75%) | 12.75% (10% + 2% + 0.75%) | 23.50% |
| Non-Saudi / Expatriate | 0.00% (SAR 0) | 2.00% (Hazards Only) | 2.00% |
On 3 July 2024, the Council of Ministers enacted the new Social Insurance Law for incoming civil and private sector employees. Understanding which scheme applies to you is straightforward:
The scheme is permanent: Your classification is locked to your first official GOSI registration date. If you were registered with GOSI at any point before 3 July 2024, you remain permanently under the existing system for your entire career, even if you switch private companies or re-enter the workforce.
| Feature | Existing Scheme | New Scheme (2024+) |
|---|---|---|
| Cutoff Date | Before 3 July 2024 | On or after 3 July 2024 |
| 2026 Pension Rate | 9% Employee / 9% Employer | 10% Employee / 10% Employer |
| Future Rate Trajectory | Fixed at 9% / 9% | +0.5%/yr through July 2028 (to 11%) |
| SANED Share | 0.75% Employee / 0.75% Employer | 0.75% Employee / 0.75% Employer |
| Employer Hazards | 2.00% | 2.00% |
Review how monthly deductions and employer contributions are calculated across different employee categories.
Registered before July 2024. Employee pays 9% pension + 0.75% SANED. Net monthly take-home is SAR 9,025.
Registered after 3 July 2024. In 2026, the pension rate is 10% (+0.75% SANED). Total remittance is SAR 3,525.00.
Expats pay 0% GOSI deductions. The employer pays 2% occupational hazards only. Employee take-home is 100% of wage.
Clear, verified answers to the most common questions regarding GOSI salary deductions, contribution rates, and employer liabilities.
GOSI is calculated as a percentage of your monthly contributory wage (basic salary plus housing allowance, up to a maximum cap of SAR 45,000). For Saudi employees registered before 3 July 2024, the employee contributes 9.75% (9% pension + 0.75% SANED) and the employer contributes 11.75% (9% pension + 2% occupational hazards + 0.75% SANED). For non-Saudi workers, the employee contributes 0% and the employer pays 2% for occupational hazards.
In 2026, existing Saudi employees (registered before 3 July 2024) have a total GOSI contribution of 21.5% (9.75% employee + 11.75% employer). New Saudi entrants (registered on or after 3 July 2024) have a 2026 total contribution of 23.5% (10.75% employee + 12.75% employer), reflecting the scheduled 0.5% annual pension increase. For non-Saudi employees, the rate remains 2% paid entirely by the employer.
No. Expatriate employees do not pay any GOSI deductions from their salary (0% employee contribution). However, the employer must contribute 2% of the expat's contributory wage to GOSI to cover Occupational Hazards insurance, which provides coverage for workplace injuries and occupational diseases.
Under GOSI regulations, the contributory wage base includes only two components: basic salary and housing allowance (or company-provided housing evaluated per GOSI rules). All other allowances, including transportation allowance, mobile allowance, overtime pay, and performance bonuses, are excluded from GOSI contributions.
Yes. Housing allowance is legally considered an integral part of the contributory wage under GOSI rules. Whether paid in cash or provided in kind (which GOSI typically assesses at a value equivalent to two months of basic salary unless specified otherwise), housing allowance must be combined with basic salary to determine total GOSI contributions.
The maximum monthly contributory wage cap for GOSI is SAR 45,000. If an employee earns a basic salary plus housing allowance exceeding SAR 45,000 per month, GOSI contributions are calculated only on the first SAR 45,000. Any salary above SAR 45,000 is not subject to GOSI deductions.
The existing system applies to individuals with active or previous GOSI contributions prior to 3 July 2024, keeping retirement pension contributions fixed at 9% employee and 9% employer. The new system applies to individuals who joined the workforce on or after 3 July 2024, gradually increasing pension contributions by 0.5% every July from 2024 to 2028 until reaching 11% employee and 11% employer.
No. Your GOSI classification depends exclusively on the date of your initial GOSI registration. If you were first registered before 3 July 2024, you remain permanently under the existing system regardless of how many times you change employers, job titles, or commercial sectors in Saudi Arabia.
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