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Disclaimer: educational estimate only — not a substitute for the official authority or professional advice. See the Methodology & sources section below.
Rates reviewed July 2026

Free Saudi GOSI Calculator by Haseem

Work out the employee and employer contributions for Saudis and expats at the latest rates, with the wage cap and the legacy vs new-entrant schemes — a free tool by Haseem.

Calculate the contribution in seconds

Choose nationality and scheme, enter the salary, and the result updates live.

Subject wage12,000
Employee contribution (10.75%)1,290
Employer contribution (12.75%)1,530
Monthly total2,820
The new scheme steps up gradually through 2028. The current rate depends on the year selected. The wage ceiling is SAR 45,000.

Calculations run on your device — an educational tool. GOSI is the official reference. Anonymous usage events may be recorded for product analytics.

  • Rates reviewed July 2026
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Transparency

Methodology & sources

The contribution is calculated on the contributory wage = basic salary + housing allowance only (capped at 45,000﷼), multiplied by the branch rate for the nationality, scheme and year.

The contributory wage includes basic and housing only; transport, commissions and bonuses are excluded. The legacy scheme (employee 9.75%, employer 11.75%) and the expat rate (2%, employer) are sourced from GOSI publications and PwC. The phased new-entrant schedule (2025–2028) is based on the reform and professional summaries; confirm the exact rate for the contribution year with GOSI before relying on it. GCC nationals: their home-country rules apply, and the tool shows an informational result rather than a definitive contribution.
Rates used and employee/employer split: the contributory wage = basic salary + housing allowance only, capped at 45,000﷼ per month with a 1,500﷼ floor for Saudis (400﷼ for the expat Occupational Hazards branch). Legacy scheme (registered before 3 July 2024): employee 9.75%, employer 11.75%. New-entrant scheme (first registered on/after 3 July 2024) phases up each year: July 2025 employee 10.25% / employer 12.25%; July 2026 employee 10.75% / employer 12.75%; July 2027 employee 11.25% / employer 13.25%; July 2028 employee 11.75% / employer 13.75%. Non-Saudi expats: Occupational Hazards only at 2%, employer-paid, with nothing deducted from the employee. Amounts are rounded to two decimal places (halalas).
Official source: GOSIGeneral Organization for Social Insurance — contributions
Professional reference: PwCPwC — social insurance rates (reviewed 2026)
Content reviewed
15 July 2026
Regulation / source
GOSI regulations
Law effective
3 July 2024 (rates phasing from July 2025)
Rounding
Two decimal places
Version
v1.3
Effective dates and disclaimer: the new Social Insurance Law (Royal Decree No. M/273) is effective from 3 July 2024, and the phased rates for new entrants begin from July 2025. Results are indicative estimates for educational purposes only and are NOT an official statement or calculation from the General Organization for Social Insurance. GOSI is the official reference for rates and limits, which may change.
Method and formula

How the GOSI contribution is calculated

The contribution is calculated on the «subject wage» — the basic salary plus housing allowance only. Other allowances, commissions, and bonuses are excluded, and the subject wage is capped at SAR 45,000 a month.

The contribution formula

subject wage = basic + housing (capped at 45,000)
contribution = subject wage × rate

Example (Saudi new entrant 2026, wage 12,000): employee 1,290 · employer 1,530

Legacy vs new entrant

The legacy scheme, for those registered before July 2024, is a flat 21.5% split (9.75% employee, 11.75% employer). The new scheme, for those registered for the first time on or after 3 July 2024, steps the pension rate up 0.5% a year through 2028.

Quick guide

Understanding GOSI contributions

The General Organization for Social Insurance (GOSI) is the regulator. The contribution is deducted monthly from the contributory wage and split between the employee and the employer, depending on nationality and scheme.

Legacy scheme rates (Saudi)

BranchEmployeeEmployer
Annuities (pensions)9.00%9.00%
Occupational Hazards—2.00%
Unemployment (SANED)0.75%0.75%
Total9.75%11.75%

New-entrant schedule (first registered on/after 3 July 2024)

EffectiveAnnuities/sideEmployeeEmployer
July 20259.5%10.25%12.25%
July 2026 (current)10.0%10.75%12.75%
July 202710.5%11.25%13.25%
July 202811.0%11.75%13.75%

Expats and GCC nationals

A non-Saudi employee is covered only by the Occupational Hazards branch at 2%, paid entirely by the employer, with no Annuities or SANED. A GCC national working in Saudi Arabia is insured under their home country's scheme through the GCC insurance protection extension, so their home rates apply. Update the rate to the national's country.

Contributory wage and the cap

The contribution is based on basic salary plus housing allowance only — transport allowances, commissions and bonuses are excluded. The contributory wage is capped at 45,000 riyals per month, so anything above that is not charged. There is a 1,500 riyals floor for Saudis, and a 400 riyals floor for Occupational Hazards on expats.

Examples

Contribution calculation examples

Contributory wage = basic + housing; the rate depends on nationality and scheme.

Saudi — legacy

Contributory wage 10,000, new-entrant scheme.

Employee 9.75%975
Employer 11.75%1,175
Total2,150

Saudi — new 2026

Subject wage 10,000, new-entrant scheme.

Employee 10.75%1,075
Employer 12.75%1,275
Total2,350

Expat

Contributory wage 8,000, Occupational Hazards only.

Employee0
Employer 2%160
Total160

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FAQ

Frequently asked questions

Under the legacy scheme the total is 21.5%: the employee pays 9.75% (9% annuities + 0.75% SANED) and the employer pays 11.75% (9% annuities + 2% occupational hazards + 0.75% SANED). Under the current new-entrant scheme (July 2026) the employee pays 10.75% and the employer 12.75%.

The legacy scheme applies to those registered before 3 July 2024, with a fixed 9% annuities rate each side. The new-entrant scheme applies to those first registered on/after 3 July 2024, where the annuities rate rises 0.5% per year to reach 11% each side in 2028, alongside a higher retirement age.

A non-Saudi employee is covered only by the Occupational Hazards branch at 2%, paid entirely by the employer. Nothing is deducted from the expat employee for the annuities or SANED branches.

On the contributory wage, which is the basic salary plus housing allowance only. Transport allowances, commissions and variable bonuses are not included in the contribution base.

The contributory wage is capped at 45,000 riyals per month; if the wage exceeds this, the contribution is calculated on 45,000 only. There is also a 1,500 riyals floor for Saudis.

A new entrant is someone who joined the labour market and was first registered with GOSI on/after 3 July 2024 with no prior contribution period. The phased rate schedule and the new retirement age (65) apply to them.

A GCC national working in Saudi Arabia is insured under their home country's scheme through the GCC insurance protection extension, so the home country's rates apply rather than the Saudi rates. The calculator shows an indicative base; confirm the national's country rates.

Yes, for Saudis it includes the SANED unemployment insurance branch at 0.75% on both the employee and the employer, in addition to the annuities and occupational hazards branches.

The legacy scheme is fixed, but the new-entrant annuities rate rises each July through 2028. So choose the correct year in the calculator, and check GOSI for the official current rates.

No, it is an educational tool based on the published rates. The General Organization for Social Insurance is the official reference for contributions, rates and limits, which may change.

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Rates and figures are based on the latest GOSI announcements (updated for 2026) and may change. This page is for general information and does not replace GOSI's own calculator.

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