Saudi GOSI contribution guide
How to Calculate GOSI Salary Deductions in Saudi Arabia
A GOSI deduction is not calculated from every item on a payslip. For this estimate, the contributory wage is basic salary plus housing allowance, subject to the official monthly ceiling.
Reviewed against official GOSI guidance on 6 November 2026
Which 2026 rate applies?
Saudi contributor with earlier insured service
The employee share is 9% for the Annuities Branch plus 0.75% for SANED: 9.75% in total.
Saudi first insured under the new law
For a person with no qualifying earlier contribution period and first insured on or after 3 July 2024, the pension share rises gradually. From 3 July 2026 it is 10%, plus 0.75% SANED: 10.75% in total.
Non-Saudi worker
The standard occupational-hazards contribution is paid by the employer. This calculator therefore estimates no employee GOSI deduction for this category.
Calculation method
1. Identify the contributor category
Use the worker's GOSI record, especially whether the Saudi worker had insured service before 3 July 2024.
2. Find the contributory wage
Add monthly basic salary and housing allowance. Cash housing uses the agreed amount; special rules can apply to in-kind housing.
3. Apply the ceiling
Only up to SAR 45,000 per month is used by this calculator as the contributory wage.
4. Apply the rate
Multiply the capped contributory wage by the employee rate. Employer occupational-hazards contributions are not deducted from the employee's salary.
Example
A legacy Saudi contributor with a SAR 10,000 basic salary and SAR 2,000 housing allowance has a SAR 12,000 contributory wage. The estimated employee deduction is SAR 1,170 (9.75%), and the estimated employer contribution is SAR 1,410 (11.75%).
Important limits
GCC citizens, special registrations, in-kind housing, retroactive adjustments, penalties, and employer classifications can require a different treatment. Always compare the estimate with the wage and category registered in GOSI.
Frequently asked questions
Is GOSI deducted from the full salary?
The estimate uses basic salary plus housing allowance, capped at SAR 45,000. Other pay items are not automatically included.
Why can the Saudi employee rate be 9.75% or 10.75%?
The pension rate depends on whether the contributor remains under the earlier system or first entered the new system. The new-system pension rate is being increased gradually.
Does the employee pay the 2% occupational-hazards contribution?
No. The standard occupational-hazards contribution shown here is an employer contribution.
Does this calculator cover GCC citizens?
Not conclusively. GCC extension-of-protection rules can follow the insured person's home-country system, so the registered rate should be checked directly.
Official source
GOSI states that the new system applies to new civilian labor-market entrants without an earlier qualifying contribution period from 3 July 2024. It sets 0.75% SANED for each side, 2% occupational hazards for the employer, and a pension rate rising from 9% to 11% for each side over five years.
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