📅 May 2026 · 8 min read · Last reviewed against gosi.gov.sa
How to Calculate GOSI in Saudi Arabia 2026 — Complete Guide
Everything you need to know about GOSI deductions, rates, caps, and how they affect your take-home pay. For Saudi nationals and expats.
Quick answer: GOSI for Saudi employees = 9.75% of (basic salary + housing allowance), capped at SAR 45,000/month. Expat employees: 0% deduction. Use our free GOSI calculator for instant results.
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What is GOSI?
GOSI — the General Organization for Social Insurance (التأمينات الاجتماعية) — is Saudi Arabia's mandatory social insurance system. Established under Royal Decree No. M/33, GOSI provides Saudi employees with retirement pensions, unemployment insurance (SANED), and occupational hazards coverage.
As of 2026, GOSI covers approximately 12 million subscribers in the Kingdom, making it one of the largest social insurance systems in the Middle East. Every private sector Saudi employee and their employer must contribute monthly.
GOSI Contribution Rates 2026
Who
Annuities (Pension)
SANED (Unemployment)
Occupational Hazards
Total
Saudi Employee
9%
0.75%
0%
9.75%
Employer (Saudi staff)
9%
0.75%
2%
11.75%
Non-Saudi Employee
0%
0%
0%
0%
Employer (expat staff)
0%
0%
2%
2%
✅ Important 2026 update: The SAR 45,000/month salary cap for GOSI contributions is still in effect. Any salary component above SAR 45,000 is not subject to GOSI. There is also a minimum contribution base of SAR 1,500/month.
What Salary Components Are Included in GOSI?
GOSI is calculated on the "contributable salary" which includes:
Basic salary — always included
Housing allowance (بدل السكن) — included in GOSI base
Transport allowance — excluded from GOSI base
Phone allowance, food allowance, other allowances — generally excluded
Commissions and bonuses — case-by-case, some are included
⚠️ Common mistake: Many employees and even some HR departments mistakenly calculate GOSI on basic salary only. The correct base is basic salary + housing allowance combined (up to the SAR 45,000 cap).
Step-by-Step GOSI Calculation Example
Let's calculate GOSI for a Saudi employee with:
Basic salary: SAR 10,000
Housing allowance: SAR 3,000
Transport allowance: SAR 1,000
Step 1 — Identify the GOSI base: Basic (SAR 10,000) + Housing (SAR 3,000) = SAR 13,000. Transport is excluded.
Step 2 — Check the cap: SAR 13,000 is below the SAR 45,000 cap. Full amount is subject to GOSI.
Step 3 — Calculate employee deduction: SAR 13,000 × 9.75% = SAR 1,267.50 deducted from the employee's salary.
Step 4 — Calculate employer contribution: SAR 13,000 × 11.75% = SAR 1,527.50 paid by the employer on top of salary.
💡 Use our free GOSI calculator to get your exact deduction in seconds — no manual calculations needed.
What is SANED (سند)?
SANED is Saudi Arabia's unemployment insurance program (نظام التأمين ضد التعطل), available exclusively to Saudi nationals. Both employee and employer contribute 0.75% each. If a Saudi employee loses their job involuntarily, SANED provides monthly payments for up to 12 months while they seek new employment. To qualify, the employee must have contributed to SANED for at least 12 months in the past 36 months.
GOSI Registration and Compliance
All private sector employers in Saudi Arabia are legally required to register their Saudi employees with GOSI within 10 days of their start date. Failure to register or pay contributions results in penalties. Employees can check their GOSI contribution history at gosi.gov.sa or through the GOSI app.
How GOSI Affects Your End of Service (EOS)
GOSI and End of Service (EOS) gratuity are two completely separate systems. Your EOS gratuity under Saudi Labour Law Article 84 is calculated on basic salary only — not on housing allowance, and GOSI contributions do not replace or reduce your EOS entitlement. Use our EOS calculator to check your gratuity separately.
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Frequently Asked Questions
What is the GOSI rate for Saudi employees in 2026? ▼
The total employee contribution is 9.75% of basic salary plus housing allowance: 9% for the Annuities (pension) branch and 0.75% for SANED (unemployment insurance). The employer contributes an additional 11.75%. The maximum contribution base is SAR 45,000 per month.
Do expatriates pay GOSI in Saudi Arabia? ▼
Non-Saudi employees pay 0% GOSI themselves. However, their employer must pay 2% for Occupational Hazards insurance only. Expats do not receive pension or SANED benefits.
What is the GOSI cap in 2026? ▼
The maximum monthly salary subject to GOSI contributions is SAR 45,000. If your basic salary + housing allowance exceeds SAR 45,000, contributions are only calculated on SAR 45,000.
Is transport allowance included in GOSI? ▼
No. Transport allowance is excluded from the GOSI contribution base. Only basic salary and housing allowance are included, up to the SAR 45,000 cap.
How do I check my GOSI contributions? ▼
Log in to gosi.gov.sa with your national ID number, or use the GOSI mobile app. You can view your contribution history, check your registered salary, and confirm your employer is making correct payments.