GOSI Calculator — KSA Salary Deduction for Saudi Nationals & Non-Saudi Expats (2026 Rates)

Enter your basic salary and housing allowance. Get your exact GOSI deduction, employer cost, and net take-home pay instantly. Updated for June 2026 KSA rates — covers Saudi nationals (10.75%), non-Saudi expats (0% employee / 2% employer), SANED, and the SAR 45,000 contributory wage cap.

Nationality

Employee (Annuity + SANED)10.75%

Employer (Annuity + Hazards + SANED)12.75%

Wage CapSAR 45,000

Rates apply to employees registered with GOSI on or after July 3, 2024. Employees registered before this date pay 9.75% (employee) and 11.75% (employer).

Basic Salary (SAR)

Housing Allowance (SAR)

Calculation Summary

Contributory WageSAR 0

Employee DeductionSAR 0

Employer ContributionSAR 0

Total GOSI ContributionSAR 0

Estimated Net SalarySAR 0

How it Works

The GOSI (General Organization for Social Insurance) contribution is calculated based on the contributory wage, which includes the basic salary and housing allowance.

For Saudi nationals, the contribution rates are higher as they include pension and unemployment insurance (SANED). Expats contribute only to occupational hazard insurance.

The contributory wage is capped at SAR 45,000 per month. Any amount exceeding this cap is not subject to GOSI deductions.

Last updated: June 2026. Calculation basis: Saudi GOSI employee/employer contribution rates, SANED, occupational hazard insurance, and SAR 45,000 monthly contributory wage cap. This tool provides payroll estimates for informational purposes. Confirm final deductions with your employer or the official GOSI portal.

GOSI Quick Answer — Saudi Arabia 2026

Saudi national employee: 10.75% of contributory wage deducted from salary (10% pension + 0.75% SANED)
Saudi national employer: 12.75% paid additionally (10% pension + 2% occupational hazards + 0.75% SANED)
Non-Saudi expat employee: 0% — nothing deducted from your salary
Non-Saudi expat employer: 2% for occupational hazards only
Contributory wage: Basic salary + housing allowance, capped at SAR 45,000/month

What is GOSI and How Does It Work in Saudi Arabia?

GOSI (General Organization for Social Insurance)— التأمينات الاجتماعية — is Saudi Arabia's mandatory social insurance system under Royal Decree M/33. Every private sector employer must register employees and pay monthly contributions through payroll. The system has three branches: pension (annuity), occupational hazard insurance, and SANED (unemployment insurance). Saudi nationals are enrolled in all three. Non-Saudi expats are covered only for occupational hazards — paid entirely by the employer.

GOSI is calculated on the monthly contributory wage, which is your basic salary and housing allowance. The maximum contributory wage is capped at SAR 45,000 per month — anything above that is not included in the GOSI calculation.

Official Source and Calculation Basis

This calculator estimates the Saudi payroll deduction using GOSI contribution concepts for Saudi nationals and non-Saudi expats, including the annuity branch, SANED, occupational hazard insurance, and the SAR 45,000 monthly contributory wage cap.

Your final payroll estimate can depend on nationality, GOSI registration date, employer records, and whether the old GOSI rate or new GOSI rate applies to your case. Confirm final deductions with your employer or the official GOSI portal.

Official source: General Organization for Social Insurance (Official Portal)

GOSI Contribution Rates — Saudi Arabia Employee and Employer 2026

The 2026 GOSI contribution rates are set by Royal Decree M/33. The rates are different for Saudi nationals and expats. Here is the full breakdown:

Component	Saudi Employee	Saudi Employer	Expat Employer
Annuity (Pension)	10%	10%	—
SANED (Unemployment)	0.75%	0.75%	—
Occupational Hazards	—	2%	2%
Total	10.75%	12.75%	2%

GOSI Rate Schedule — Saudi Employee & Employer (2024–2028)

Year	Employee	Employer	Total
2024	9.75%	11.75%	21.5%
2025	10.25%	12.25%	22.5%
2026 (Current)	10.75%	12.75%	23.5%
2027	11.25%	13.25%	24.5%
2028	11.75%	13.75%	25.5%

* The 2024–2028 schedule applies to employees registered with GOSI on or after July 3, 2024. Employees registered before this date pay 9.75% employee and 11.75% employer. Rates are based on Royal Decree M/33. Verify with your HR department for the most recent official figures.

The Saudi Arabia GOSI employee contribution rate in 2026is 10.75% of the contributory wage — 10% goes to the pension fund and 0.75% to SANED (unemployment insurance). This amount is taken directly from the employee's monthly salary as a Saudi payroll deduction.

The Saudi Arabia GOSI employer contribution rate in 2026is 12.75% — covering 10% pension, 2% occupational hazards, and 0.75% SANED. The employer pays this separately and it does not come out of the employee's take-home salary.

In total, the combined GOSI contribution for a Saudi national is 23.5% of the contributory wage — 10.75% from the employee and 12.75% from the employer.

GOSI for Non-Saudi Nationals (Expats) — 2026 Complete Guide

This is one of the most common questions about GOSI. If you are a non-Saudi expat working in Saudi Arabia's private sector, here is exactly what applies to you — in plain terms:

You pay zero GOSI deduction. Nothing is taken from your salary. Your take-home pay is not affected at all.
Your employer pays 2%. The employer covers occupational hazard insurance at 2% of your contributory wage. You do not pay this.
No pension for expats. Non-Saudi nationals are not enrolled in the GOSI pension scheme. You do not earn pension points.
No SANED for expats. Unemployment insurance only applies to Saudi nationals.
The SAR 45,000 cap still applies.If your basic salary plus housing allowance is above SAR 45,000, the employer's 2% is still calculated on SAR 45,000 only.

Worked Example — Non-Saudi Employee

Basic SalarySAR 8,000

Housing AllowanceSAR 2,000

Contributory WageSAR 10,000

Employee Deduction (0%)SAR 0

Employer GOSI (2%)SAR 200

Your Net Salary (unchanged)SAR 10,000

Use the GOSI calculator for non-Saudi nationalsat the top of this page. Select "Expat (Non-Saudi)" and enter your basic salary and housing allowance to see the employer contribution instantly.

GOSI Deduction by Salary — How Much Does GOSI Take From Your KSA Salary?

The exact SAR amount GOSI deducts depends on your contributory wage (basic salary + housing allowance). The table below shows employee and employer GOSI deductions at common salary levels in Saudi Arabia for 2026.

Contributory Wage	Saudi Employee (10.75%)	Saudi Employer (12.75%)	Net Salary (Saudi)
SAR 5,000	SAR 537.50	SAR 637.50	SAR 4,462.50
SAR 8,000	SAR 860.00	SAR 1,020.00	SAR 7,140.00
SAR 10,000	SAR 1,075.00	SAR 1,275.00	SAR 8,925.00
SAR 12,000	SAR 1,290.00	SAR 1,530.00	SAR 10,710.00
SAR 15,000	SAR 1,612.50	SAR 1,912.50	SAR 13,387.50
SAR 20,000	SAR 2,150.00	SAR 2,550.00	SAR 17,850.00
SAR 25,000	SAR 2,687.50	SAR 3,187.50	SAR 22,312.50
SAR 30,000	SAR 3,225.00	SAR 3,825.00	SAR 26,775.00
SAR 45,000 (cap)	SAR 4,837.50	SAR 5,737.50	SAR 40,162.50
SAR 50,000+	SAR 4,837.50 (capped)	SAR 5,737.50 (capped)	Varies

* Based on 2026 GOSI rates for employees registered on or after July 3, 2024. Contributory wage = basic salary + housing allowance only. Non-Saudi expats: employer pays 2% for occupational hazards only — no employee deduction.

GOSI for GCC Nationals Working in Saudi Arabia

If you are a citizen of a GCC country (Bahrain, Kuwait, Oman, Qatar, UAE) working in Saudi Arabia's private sector, your GOSI treatment differs from both Saudi nationals and non-GCC expats.

GCC Nationals — GOSI Rules at a Glance

→Social security handled by home country:GCC nationals typically contribute to their home country's social insurance system under the GCC Social Insurance Agreement (Riyadh Agreement). Saudi GOSI pension rules do not apply.
→Occupational hazard insurance still applies:Your Saudi employer pays 2% for occupational hazard insurance — same as non-Saudi expats.
→Practical result: Like non-Saudi expats, GCC nationals see 0% deducted from their own salary in most cases. Confirm with your HR department and the official GOSI portal as rules can vary by employment contract.

Use the non-Saudi option in the GOSI calculator above as a starting point for GCC national estimates. For official guidance, consult the GOSI official portal or your employer's HR department.

How to Calculate GOSI in KSA — Step by Step

The GOSI formula in Saudi Arabia is straightforward. Follow these three steps to calculate your net salary after GOSI deductions — or use the free calculator at the top of this page.

Find your contributory wage

Add your basic salary and housing allowance. Do not include transport allowance, food allowance, or any other allowances — these are excluded from the GOSI base.

Contributory Wage = Basic Salary + Housing Allowance

Apply the SAR 45,000 cap

If your contributory wage is above SAR 45,000, use SAR 45,000 as the base. This is the maximum amount GOSI is calculated on — the rest of your salary is not subject to GOSI.

Apply the right rate

Saudi nationals: Employee pays 10.75%, employer pays 12.75%.
Non-Saudi expats: Employer pays 2%, employee pays 0%.

GOSI Amount = Contributory Wage × Rate

Worked Example — Saudi National (Net Salary After GOSI)

Basic SalarySAR 12,000

Housing AllowanceSAR 3,000

Transport Allowance (excluded)Not counted

Contributory WageSAR 15,000

Employee GOSI Deduction (10.75%)− SAR 1,612.50

Employer Contribution (12.75%)SAR 1,912.50

Net Salary After GOSISAR 13,387.50

GOSI Saudi Arabia Pension Calculation Formula 2026

The GOSI pension in Saudi Arabia is based on two things: how many years you worked, and your average salary. It only applies to Saudi nationals enrolled in the annuity (pension) scheme.

GOSI Pension Calculation Formula

Monthly Pension = 2.5% × Years of Service × Average Contributory Wage

Example: 20 years of service, average contributory wage SAR 10,000

2.5% × 20 × SAR 10,000 = SAR 5,000 / month

You need at least 10 years of service to qualify for a GOSI pension.
The pension is capped at 100% of your average contributory wage, which you reach after 40 years.
Your average contributory wage is usually calculated over your last 2 years of service.
Non-Saudi expats are not eligible for a GOSI pension — only occupational hazard cover applies.

What Counts as the GOSI Contributory Wage in Saudi Arabia?

The contributory wage is the base that GOSI uses for all calculations. A lot of employees and HR teams make mistakes here — knowing what counts and what does not will save you from errors.

✓ Included in GOSI Base

✓ Basic salary
✓ Housing allowance

✗ Not Included in GOSI Base

✗ Transport allowance
✗ Food allowance
✗ Mobile / phone allowance
✗ Performance bonuses
✗ Overtime pay

The monthly cap is SAR 45,000. Even if your basic salary plus housing allowance is higher than this, GOSI is still only calculated on SAR 45,000. This cap applies to both Saudi nationals and non-Saudi expats.

What is SANED and How Does It Affect Your GOSI Deduction?

SANED (Saudi Unemployment Insurance) is part of the GOSI system. It gives Saudi nationals financial support if they lose their job. Both the employee and the employer pay 0.75% each toward SANED — this is already included in the 10.75% employee rate and 12.75% employer rate shown above.

SANED at a Glance

0.75%

Employee pays

0.75%

Employer pays

Expats pay

Non-Saudi expats are not covered by SANED and do not contribute to it. If you are a non-Saudi and lose your job, SANED benefits do not apply to you.

GOSI and Your Job Offer — Gross Salary vs Net Salary in Saudi Arabia

When you receive a job offer in Saudi Arabia, the salary figure in your contract is your gross salary — before any GOSI deductions. As a Saudi national, your take-home pay will be lower. As a non-Saudi expat, you receive the full amount because GOSI is not deducted from your salary.

Job Offer Example — Saudi National vs Expat (SAR 20,000 gross)

Item	Saudi National	Non-Saudi Expat
Gross Salary (Contract)	SAR 20,000	SAR 20,000
GOSI Employee Deduction	− SAR 2,150	SAR 0
Net Take-Home Pay	SAR 17,850	SAR 20,000
Employer GOSI Cost (extra)	SAR 2,550	SAR 400

Before accepting a Saudi job offer, always run the numbers through the GOSI calculator above. If your contract states SAR 15,000 basic + SAR 5,000 housing = SAR 20,000 contributory wage, your actual net salary as a Saudi national will be approximately SAR 17,850 after the 10.75% GOSI deduction of SAR 2,150.

How to Verify Your GOSI Deduction on Your Payslip

If the GOSI amount on your payslip looks wrong, check these three things: (1) confirm whether the deduction is based on basic salary + housing allowance only — transport allowance should NOT be included; (2) check whether your employer is using the old GOSI rate (9.75%) or new rate (10.75%) based on your GOSI registration date — employees registered before July 3, 2024 may still be on the old schedule; (3) verify the deduction is not calculated on more than SAR 45,000 — any amount above this is a payroll error. Report discrepancies directly to the official GOSI portal or your HR department.

Why Use This Free GOSI Calculator?

✓Accurate 2026 rates: Built on the official rates from Royal Decree M/33 — 10.75% employee and 12.75% employer for Saudi nationals, 2% employer for expats.
✓Works for Saudis and expats: Switch between nationalities in one click. The rates and deductions update automatically.
✓SAR 45,000 cap handled for you: No manual adjustment needed. Enter any salary and the cap is applied correctly.
✓Shows net salary after deduction: See exactly what you take home each month after GOSI is applied.
✓100% private: All calculations happen in your browser. No data is sent to any server.
✓Built for GCC professionals: Also try the UAE Gratuity Calculator for end-of-service calculations across the Gulf.

Common GOSI Terms in Arabic

Arabic Search Term	Meaning
حاسبة التأمينات الاجتماعية	GOSI Calculator
حساب التأمينات من الراتب	Calculate GOSI from salary
نسبة التأمينات الاجتماعية	Social insurance contribution rate
نسبة التأمينات الاجتماعية للسعوديين	GOSI rate for Saudi nationals
نسبة التأمينات الاجتماعية لغير السعوديين	GOSI rate for non-Saudi expats

أسئلة شائعة عن حاسبة التأمينات الاجتماعية — GOSI FAQ in Arabic

كم يُخصم من الراتب للتأمينات الاجتماعية في السعودية 2026؟

للموظف السعودي: يُخصم 10.75% من الأجر الخاضع للاشتراك (الراتب الأساسي + بدل السكن، بحد أقصى 45,000 ريال شهرياً). للموظف غير السعودي: لا يُخصم من الراتب أي مبلغ — فقط صاحب العمل يدفع 2% عن الأخطار المهنية.

ما هو الأجر الخاضع للاشتراك في التأمينات الاجتماعية؟

الأجر الخاضع للاشتراك هو الراتب الأساسي مضافاً إليه بدل السكن فقط. لا تُحتسب بدلات النقل أو الطعام أو الهاتف أو المكافآت في هذا الوعاء. الحد الأقصى للأجر الخاضع للاشتراك هو 45,000 ريال شهرياً.

هل يُخصم من راتب المقيم (غير السعودي) تأمينات اجتماعية؟

لا. المقيم غير السعودي لا يُخصم من راتبه أي اشتراك تأمينات اجتماعية. فقط صاحب العمل يدفع 2% عن الأخطار المهنية، ولا يظهر هذا المبلغ في كشف الراتب.

ما هي نسب اشتراكات التأمينات الاجتماعية 2026 للسعوديين وغير السعوديين؟

للسعودي: الموظف 10.75% وصاحب العمل 12.75% (المجموع 23.5%). لغير السعودي: الموظف 0% وصاحب العمل 2% فقط (أخطار مهنية).

كيف يُحسب معاش التقاعد في التأمينات الاجتماعية السعودية؟

معادلة حساب معاش التقاعد: 2.5% × عدد سنوات الخدمة × متوسط الأجر الخاضع للاشتراك. مثال: 20 سنة خدمة بأجر 10,000 ريال = معاش 5,000 ريال شهرياً. يُشترط الحد الأدنى 10 سنوات للحصول على المعاش.

For the English version of all FAQs, see the full GOSI Calculator FAQ section above. حاسبة التأمينات الاجتماعية متاحة باللغة الإنجليزية أعلاه.

GOSI Calculator FAQs

How much is GOSI deduction from salary in Saudi Arabia?

For Saudi nationals under the 2026 rate, the employee GOSI deduction is 10.75% of the contributory wage. That wage is basic salary plus housing allowance, capped at SAR 45,000 per month. Non-Saudi expats have no employee deduction from salary.

How is GOSI calculated for non-Saudi employees?

For non-Saudi employees, GOSI is calculated only as a 2% employer contribution for occupational hazard insurance. The employee pays 0%, and the 2% is applied to the contributory wage up to the SAR 45,000 monthly cap.

Is GOSI deducted from expat salary in Saudi Arabia?

No. GOSI is not deducted from a non-Saudi expat's salary in Saudi Arabia. Only the employer pays 2% for occupational hazard insurance, while SANED and pension contributions do not apply to expats.

Is GOSI deduction based on basic salary or gross salary?

GOSI is based on the contributory wage, not the full gross salary. The contributory wage normally includes basic salary and housing allowance, while transport allowance, food allowance, overtime, and bonuses are excluded.

Is housing allowance included in GOSI calculation?

Yes. Housing allowance is included with basic salary when calculating the GOSI contributory wage. If basic salary plus housing allowance exceeds SAR 45,000, GOSI is calculated only on SAR 45,000.

What is the GOSI salary cap of SAR 45,000?

The GOSI salary cap means monthly contributions are calculated on a maximum contributory wage of SAR 45,000. Any basic salary and housing allowance above that amount is not included in the GOSI calculation.

What are GOSI employee and employer contribution rates in 2026?

For Saudi nationals registered under the new schedule, the 2026 employee rate is 10.75% and the employer rate is 12.75%. For non-Saudi expats, the employee rate is 0% and the employer pays 2% for occupational hazards only.

How does SANED deduction percentage work in Saudi Arabia?

SANED is unemployment insurance for Saudi nationals. In 2026, the SANED portion is 0.75% from the employee and 0.75% from the employer, already included in the 10.75% employee and 12.75% employer GOSI rates.

What is the difference between old GOSI rate and new GOSI rate?

The old GOSI rate for employees registered before July 3, 2024 is 9.75% employee and 11.75% employer. The new GOSI rate for employees registered on or after July 3, 2024 is 10.75% employee and 12.75% employer in 2026, with phased increases continuing through 2028.

How do I use a Saudi payroll GOSI deduction calculator?

Enter your basic salary and housing allowance, then choose Saudi national or non-Saudi expat. The calculator applies the correct GOSI rate, SAR 45,000 cap, SANED treatment, and employer contribution to estimate your payroll deduction and net salary.

Other GCC Financial Calculators — Related to GOSI

Frequently Asked Questions

Select 'Expat (Non-Saudi)' in the nationality toggle at the top of the calculator. Enter your basic salary and housing allowance. The calculator will show zero employee deduction and 2% employer contribution. As a non-Saudi expat, nothing is deducted from your salary — only your employer pays 2% for occupational hazard insurance.

For Saudi nationals, the GOSI employee contribution rate is 10.75% of the contributory wage — 10% goes to the pension (annuity) fund and 0.75% to SANED (unemployment insurance). For non‑Saudi expats, the employee rate is 0%. Only the employer pays 2% for expats.

Saudi national employee: 10.75% (10% annuity + 0.75% SANED). Saudi national employer: 12.75% (10% annuity + 2% occupational hazards + 0.75% SANED). Non-Saudi expat employee: 0%. Non-Saudi expat employer: 2% (occupational hazards only). All rates are based on Royal Decree M/33.

The GOSI Saudi Arabia pension formula is: Monthly Pension = 2.5% × Years of Service × Average Contributory Wage. For example, 20 years of service with an average contributory wage of SAR 10,000 gives a monthly pension of SAR 5,000. The pension is capped at 100% of the average contributory wage, reached after 40 years of service. This applies to Saudi nationals only — expats are not eligible for GOSI pension.

GOSI calculation in KSA follows three steps. First, find the contributory wage by adding basic salary and housing allowance. Second, apply the SAR 45,000 cap if the wage exceeds it. Third, multiply by the correct rate: 10.75% for the Saudi employee, 12.75% for the Saudi employer, or 2% for a non‑Saudi expat employer. Our free GOSI calculator handles all three steps automatically.

The GOSI contributory wage includes basic salary and housing allowance only. Transport allowance, food allowance, mobile allowance, overtime, and performance bonuses are all excluded. The maximum contributory wage is capped at SAR 45,000 per month.

No. Non-Saudi nationals pay zero GOSI deduction from their own salary. Only the employer contributes 2% of the contributory wage for occupational hazard insurance. Expats are not enrolled in the GOSI pension scheme or SANED unemployment insurance.

GOSI contributions are capped at a contributory wage of SAR 45,000 per month. If your basic salary plus housing allowance exceeds SAR 45,000, the GOSI calculation still uses SAR 45,000 as the base. Any amount above the cap is not subject to GOSI deductions for either employee or employer.

SANED is Saudi Arabia's unemployment insurance program. It is part of the GOSI contribution — Saudi nationals pay 0.75% and employers also pay 0.75% toward SANED. These amounts are already included in the 10.75% employee rate and 12.75% employer rate shown above. Non-Saudi expats are not covered by SANED and do not pay into it.

To find your net salary after GOSI: take your total monthly salary, subtract the GOSI employee deduction (10.75% of contributory wage for Saudi nationals, or 0% for expats). For example, if your basic salary is SAR 12,000 and housing allowance is SAR 3,000, your contributory wage is SAR 15,000. A Saudi national would have SAR 1,612.50 deducted (10.75%), leaving a net salary of SAR 13,387.50. Use the free GOSI salary calculator at the top of this page for instant results.