Everything you need to know about GOSI contributions: the rates, the wage base, the cap, and how to calculate the deduction from your salary.
The General Organization for Social Insurance (GOSI) is the government body responsible for providing insurance coverage to private-sector employees in Saudi Arabia. Coverage includes: pensions/retirement, the unemployment insurance scheme (SANED), and occupational hazards.
| Category | Pensions (retirement) | SANED (unemployment) | Occupational hazards | Total |
|---|---|---|---|---|
| Saudi employee | 9% | 0.75% | — | 9.75% |
| Employer (Saudi employee) | 9% | 0.75% | 2% | 11.75% |
| Expat employee | — | — | — | 0% |
| Employer (expat employee) | — | — | 2% | 2% |
A Saudi employee with a basic salary of SAR 10,000 + housing allowance SAR 3,000 + transport allowance SAR 1,000:
Step 1 — Determine the base: 10,000 + 3,000 = SAR 13,000 (transport is excluded)
Step 2 — Check the cap: 13,000 is below 45,000 ✅
Step 3 — Employee deduction: 13,000 × 9.75% = SAR 1,267.50
Step 4 — Employer contribution: 13,000 × 11.75% = SAR 1,527.50
SANED is Saudi Arabia's unemployment insurance scheme, for Saudi employees only. Both the employee and the employer contribute 0.75% of the wage base. If a worker loses their job involuntarily, an eligible employee receives monthly payments for up to 12 months.
Sources: General Organization for Social Insurance (GOSI) published contribution rates and salary cap. Figures and rules are set by the issuing authority and may change — verify current details on the official portal before relying on them. Last reviewed: June 2026.
⚠️ Disclaimer: All results are estimates based on publicly available Saudi government regulations and rates. Always verify important financial or legal decisions with your employer, bank, or the relevant Saudi authority (Ministry of Human Resources, GOSI, ZATCA, Jawazat, or SAMA).