GOSI calculator
GOSI contribution calculator
Enter the salary to see the GOSI deduction and the employer’s share for each branch, at the rates of the month you pick.
This month’s contributions
Fill in this field to see the contributions:
- Basic salary
Figures follow the rates in the sources and are guidance for a full month.
Sources (4)
- Social Insurance Law (M/273, 2024)
- GOSI: guide to the contribution increase
- GOSI: employer FAQ
- GOSI: SANED rate from 1 January 2022
The rises follow GOSI’s table (1 July each year), which is what GOSI bills. Each branch is rounded to the nearest halala, and totals add the rounded figures.
What this calculator leaves out (7)
- The month someone joins or leaves: GOSI bills it by the days worked since 1 February 2022; the calculator shows a full month.
- Two or more employers: the SAR 45,000 cap is shared between them in proportion to each wage.
- Housing in kind: GOSI values it at two months’ basic salary; the calculator does not offer it.
- GCC nationals: they pay their home state’s rates under the GCC insurance protection extension.
- Workers over the coverage age when first registered, voluntary contributors and government employees.
- The doubled occupational hazards rate for an employer in breach of safety rules.
- Under the previous law, a raise after age 50 counts only up to 10% of the previous year’s wage.
In Dawmt contributions are worked out inside payroll
Each deduction and the company’s share are worked out when payroll runs, and from the same platform you add contributors to GOSI, update their wages and end their registration.
Book a demoWe checked these rates against the official texts on 5 October 2026.
How are GOSI contributions worked out?
Contributions are calculated on the contributory wage: the basic salary plus the cash housing allowance, up to SAR 45,000 a month (Article 8 of the Social Insurance Law). Other allowances, overtime and bonuses are left out.
Each branch’s rate then applies. Annuities and SANED cover Saudi employees and are split equally between employee and employer. Occupational hazards is 2%, paid by the employer alone for every employee, Saudi or not.
In figures: the deduction from the salary = contributory wage × (annuities rate + 0.75%), and the employer’s share = contributory wage × (annuities rate + 0.75% + 2%).
For the full guide to the system and who it covers: social insurance in Saudi Arabia.
To work out what is owed when a contract ends: end-of-service calculator.
To see your Nitaqat band and the Saudis you need: Nitaqat calculator.
Contribution rates by branch
| Branch | Saudi, previous law | Saudi, new law | Non-Saudi |
|---|---|---|---|
| Annuities (pension) | 9% each side | 9% to 11% each side, by month | Not paid |
| SANED (unemployment) | 0.75% each side | 0.75% each side | Not paid |
| Occupational hazards | 2%, employer | 2%, employer | 2%, employer |
The new law’s annuities increase
The new law raises the annuities rate gradually from 18% to 22% of the contributory wage, split equally, by half a point a side each year:
| From | Each side | Annuities in all |
|---|---|---|
| 3 July 2024 | 9% | 18% |
| 1 July 2025 | 9.5% | 19% |
| 1 July 2026 | 10% | 20% |
| 1 July 2027 | 10.5% | 21% |
| 1 July 2028 | 11% | 22% |
The dates are GOSI’s own table, which is what GOSI bills. The Royal Decree words each rise “as of the month following” 12 months from 3 July 2024, which read literally is August.
Worked examples
For October 2026, with basic salary plus housing in each case:
Swipe the table sideways to see the employer share and the total.
| Case | Deducted from the employee | Employer pays | Paid to GOSI |
|---|---|---|---|
| Saudi, previous law, 10,000 + 2,500 housing | 1,218.75 SAR | 1,468.75 SAR | 2,687.50 SAR |
| Saudi, new law, 10,000 + 2,500 housing | 1,343.75 SAR | 1,593.75 SAR | 2,937.50 SAR |
| Non-Saudi, 5,000 + 1,250 housing | 0.00 SAR | 125.00 SAR | 125.00 SAR |
| Saudi, previous law, 40,000 + 10,000 housing (the cap) | 4,387.50 SAR | 5,287.50 SAR | 9,675.00 SAR |
New law or previous law?
The new Social Insurance Law came into force on 3 July 2024. It covers anyone first registered from that day with no earlier contribution period under social insurance or the civil pension.
Anyone with an earlier period, even a lapsed one, stays under the previous law and its rates: 9% annuities each side. So the rate follows the employee’s first registration ever, not the date they joined the company.
What the calculator leaves out
- The month someone joins or leaves: GOSI bills it by the days worked since 1 February 2022; the calculator shows a full month.
- Two or more employers: the SAR 45,000 cap is shared between them in proportion to each wage.
- Housing in kind: GOSI values it at two months’ basic salary; the calculator does not offer it.
- GCC nationals: they pay their home state’s rates under the GCC insurance protection extension.
- Workers over the coverage age when first registered, voluntary contributors and government employees.
- The doubled occupational hazards rate for an employer in breach of safety rules.
- Under the previous law, a raise after age 50 counts only up to 10% of the previous year’s wage.
Frequently asked questions
What percentage of a Saudi employee’s salary is deducted for GOSI?
Under the previous law, 9.75% of the contributory wage: 9% annuities and 0.75% SANED. Under the new law it rises each year: 9.75% from 3 July 2024, 10.25% from 1 July 2025, 10.75% from 1 July 2026, 11.25% from 1 July 2027, 11.75% from 1 July 2028; then stays there.
How much does the employer pay for a Saudi employee?
Under the previous law, 11.75% of the contributory wage: 9% annuities, 0.75% SANED and 2% occupational hazards. Under the new law: 11.75% from 3 July 2024, 12.25% from 1 July 2025, 12.75% from 1 July 2026, 13.25% from 1 July 2027, 13.75% from 1 July 2028; then stays there.
Is GOSI deducted from a non-Saudi employee’s salary?
No. A non-Saudi is covered by the occupational hazards branch only, and the employer pays 2% of the contributory wage for it, so nothing is deducted from the salary.
Is the housing allowance part of the contributory wage?
Yes, when it is paid in cash, at the amount agreed. Housing in kind is valued by GOSI at two months’ basic salary. Other allowances such as transport, overtime and bonuses are left out.
What are the maximum and minimum contributory wages?
The maximum is SAR 45,000 a month; nothing above it is contributed on. The new law sets no figure for the minimum, and GOSI’s FAQ gives SAR 1,500 for the annuities branch and SAR 400 for occupational hazards.
When does the new law’s GOSI rate go up?
On 1 July each year until 1 July 2028, when annuities reach 11% each side, 22% in all. The previous law’s rates do not change.
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