Estimate employee and employer GOSI contributions by branch — Annuities, SANED, and Occupational Hazards — for existing subscribers, new entrants, and non-Saudi employees
Existing subscriber: 9.75% + 11.75% · New entrant (Aug 2026–Jul 2027, third phase-in step): 10.75% + 12.75% · Non-Saudi: 0% + 2% · Cap: SAR 45,000
GOSI's contributory wage is basic salary plus housing allowance, capped at SAR 45,000 [1]. Existing subscribers (Saudi nationals with contribution history before the new system): 9% Annuities + 0.75% SANED = 9.75% employee; 9% + 0.75% + 2% Occupational Hazards = 11.75% employer [1][2]. New entrants (no prior Civil Pension or Social Insurance history, joining after July 3, 2024): Royal Decree M/273 phases the Annuities rate in from 9% to 11% per side over four annual steps [3] — from August 2026 through July 2027, new entrants are in the third step, giving 10.75% employee / 12.75% employer (shown below, with an option to enter your own confirmed rate if it differs). Non-Saudi employees: 0% employee; employer pays only 2% Occupational Hazards [1].
⚠️ This is an estimator, not an official GOSI calculation. It is not affiliated with GOSI. This page estimates GOSI contributions only — for an estimate of overall net take-home pay, use our separate Salary Calculator.
Also part of the contributory wage. A value of 0 is valid if you receive no housing allowance. [1]
Non-Saudi employees are covered only by the employer-paid Occupational Hazards branch. [1]
Confirm your own track using GOSI's Quick Verification service [4] if you are unsure.
The new-entrant Annuities rate used below (10% per side, giving 10.75%/12.75% totals) is the third step of the phase-in schedule set out in Royal Decree M/273. [3] If your official GOSI record shows a different current Annuities percentage, enter it here to override the default.
GOSI Contributory Wage (capped at SAR 45,000)SAR 12,500.00
Employee Pays
AnnuitiesSAR 0.00
SANED (Unemployment Insurance)SAR 0.00
Total Employee ContributionSAR 0.00
Employer Pays
AnnuitiesSAR 0.00
SANED (Unemployment Insurance)SAR 0.00
Occupational HazardsSAR 0.00
Total Employer ContributionSAR 0.00
Combined GOSI ContributionSAR 0.00
✅ Verify this result: Confirm your GOSI registration status and current contribution rate through GOSI's Quick Verification service — not Qiwa, which is a labor-contract platform rather than GOSI's own verification service.
📖 How to Use This GOSI Estimator
This free tool breaks down Saudi GOSI contributions by branch — Annuities, SANED, and Occupational Hazards — showing exactly what the employee pays versus what the employer pays. It is distinct from our Salary Calculator, which focuses on overall net take-home pay rather than the contribution breakdown itself.
Enter Basic Salary and Housing Allowance These two figures make up the GOSI contributory wage. Zero housing allowance is valid.
Select Employee Type Choose Saudi national or non-Saudi/expatriate — coverage differs by branch, not just by rate.
Select GOSI Registration Status For Saudi nationals, choose existing subscriber or new entrant. New entrants can optionally enter their own confirmed Annuities rate if it differs from the default for their phase-in step.
Review the Branch-by-Branch Breakdown See Annuities, SANED, and Occupational Hazards for both employee and employer, plus employee/employer/combined totals.
The three GOSI branches, explained:
Annuities — the pension branch, funding retirement, disability, and survivor benefits. Paid by both employee and employer. This is the branch affected by the existing-subscriber/new-entrant distinction.
SANED — unemployment insurance. Currently 1.5% total, split evenly (0.75% employee, 0.75% employer), unaffected by registration track. [2]
Occupational Hazards — workplace-injury coverage. Paid entirely by the employer at 2% of the contributory wage, covering both Saudi and non-Saudi employees. [1]
🆕 The New-Entrant Annuities Phase-In Schedule
Royal Decree M/273, which established the New Social Insurance System effective July 3, 2024, sets the Annuities phase-in for new entrants directly: the combined (employer + employee) Annuities contribution is fixed at 18% for the first 12 months after the effective date, then rises by one percentage point at each 12-month boundary until it reaches 22% after 48 months [3]. Split evenly between employer and employee, this gives:
Period from effective date
Calendar period
Annuities rate (each side)
Months 0–12
Jul 2024 – Jul 2025
9%
Months 12–24
Jul 2025 – Jul 2026
9.5%
Months 24–36 (includes today)
Jul 2026 – Jul 2027
10%
Months 36–48
Jul 2027 – Jul 2028
10.5%
Months 48+
Jul 2028 onward
11%
This table follows directly from the Decree's own step boundaries. The calculator still lets new entrants enter their own confirmed rate as an override, in case their official GOSI record ever differs from this schedule.
📊 Worked Examples: GOSI Contribution Estimates
Example 1: Existing Saudi Subscriber
Scenario: Khalid (Saudi, existing subscriber) has SAR 12,000 basic salary + SAR 3,000 housing allowance.
Component
Amount (SAR)
GOSI contributory wage (12,000 + 3,000)
15,000
Employee Annuities (9%)
1,350.00
Employee SANED (0.75%)
112.50
Total Employee
1,462.50
Employer Annuities (9%)
1,350.00
Employer SANED (0.75%)
112.50
Employer Occupational Hazards (2%)
300.00
Total Employer
1,762.50
Combined GOSI
3,225.00
Example 2: New Saudi Entrant (Same Salary, Third Phase-In Step)
Scenario: Sara (Saudi, new entrant) has the same SAR 12,000 basic + SAR 3,000 housing, using the current 10% Annuities rate (third phase-in step, per Royal Decree M/273).
Component
Amount (SAR)
GOSI contributory wage
15,000
Employee Annuities (10%)
1,500.00
Employee SANED (0.75%)
112.50
Total Employee
1,612.50
Employer Annuities (10%)
1,500.00
Employer SANED (0.75%)
112.50
Employer Occupational Hazards (2%)
300.00
Total Employer
1,912.50
Combined GOSI
3,525.00
Example 3: Non-Saudi Employee
Scenario: Ahmed (non-Saudi) has the same SAR 12,000 basic + SAR 3,000 housing.
Component
Amount (SAR)
GOSI contributory wage
15,000
Employee Annuities / SANED
0.00 (not covered)
Total Employee
0.00
Employer Annuities / SANED
0.00 (not covered)
Employer Occupational Hazards (2%)
300.00
Total Employer
300.00
Combined GOSI
300.00
Example 4: Existing Subscriber Above the Contribution Cap
Scenario: Fatima (Saudi, existing subscriber) has SAR 40,000 basic + SAR 15,000 housing = SAR 55,000, which exceeds the SAR 45,000 cap.
Component
Amount (SAR)
Basic + housing (55,000), capped for GOSI
45,000
Employee Annuities (9% of 45,000)
4,050.00
Employee SANED (0.75% of 45,000)
337.50
Total Employee
4,387.50
Employer Annuities (9% of 45,000)
4,050.00
Employer SANED (0.75% of 45,000)
337.50
Employer Occupational Hazards (2% of 45,000)
900.00
Total Employer
5,287.50
Combined GOSI
9,675.00
📎 Official Sources We Verified
[1] GOSI — Employer FAQ — confirms the SAR 45,000 maximum contributory wage, the 9% Annuities / 2% Occupational Hazards components, that earnings subject to contribution are basic wage plus housing allowance, and that non-Saudi workers are covered only under the Occupational Hazards branch. Fetched directly from gosi.gov.sa.
[2] GOSI — Contributor FAQ — confirms the SANED (unemployment insurance) rate of 1.5% total, split 0.75% employer / 0.75% contributor. Fetched directly from gosi.gov.sa.
[3] GOSI — Awareness Platform: New Social Insurance System — confirms the July 3, 2024 (27/12/1445H) effective date, the new-entrant eligibility definition (no prior Civil Pension or Social Insurance contribution period, public or private sector), the 2% employer-only Occupational Hazards rate, the 1.5% SANED split, and the Annuities branch starting at 9% and rising 0.5 percentage points per year from year 2 through year 5 of the system, reaching 11%. Fetched directly from gosi.gov.sa's awareness subdomain (in Arabic).
[5] Royal Decree No. M/273 (Ministry of Investment of Saudi Arabia) — Clause Third sets the exact step boundaries for the new-entrant Annuities phase-in: 18% combined for the first 12 months after the effective date, then +1 percentage point at each 12-month mark through month 48, split 50/50 between employer and employee. This resolves the day-boundary convention that GOSI's awareness platform [3] does not spell out.
The new-entrant Annuities rate shown by default (10.75% employee / 12.75% employer) follows directly from the 12-month step boundaries in Royal Decree M/273 [5], applied to the July 3, 2024 effective date confirmed by GOSI's own awareness platform [3]. A GOSI refund/lump-sum entitlement specific to non-Saudi employees was not confirmed with a specific figure from a primary GOSI source.
Disclaimer: This calculator produces estimates only, based on our reading of the sources above. It is not payroll or legal advice, and it is not a substitute for confirming your exact contributions with GOSI directly.Learn more about how we research this site.
❓ Frequently Asked Questions
What is the GOSI employee contribution rate in 2026?
It depends on your registration track. Existing subscribers pay 9% for the Annuities (pension) branch plus 0.75% for SANED (unemployment insurance), totaling 9.75% of the contributory wage — both figures confirmed directly from GOSI's own published FAQ. New entrants follow the phase-in schedule set out in Royal Decree M/273, which established the New Social Insurance System effective July 3, 2024: Annuities rises in four annual steps from 9% to 11% per side. From August 2026 through July 2027, new entrants are in the third step — 10% Annuities per side — giving a total employee rate of 10.75%. Non-Saudi employees pay 0% employee GOSI.
What is the GOSI employer contribution rate?
For Saudi national employees, the employer pays the same Annuities rate as the employee (9% for existing subscribers, or 10% for new entrants from August 2026 through July 2027, per Royal Decree M/273's phase-in schedule) plus 0.75% SANED plus 2% Occupational Hazards — 11.75% (existing) or 12.75% (new entrant) of the contributory wage. For non-Saudi employees, the employer pays only the 2% Occupational Hazards contribution; there is no employer-paid Annuities or SANED contribution for non-Saudi workers.
What's the difference between an existing GOSI subscriber and a new entrant?
GOSI's own awareness platform confirms the New Social Insurance System took effect on 27/12/1445H, corresponding to July 3, 2024, and applies specifically to workers newly joining the civil public or private sector labor market after that date who have no prior contribution period under either the Civil Pension system or the Social Insurance system. If you have any such prior contribution history, you remain under the pre-existing rules as an existing subscriber. This is a more precise definition than "registered before or after July 2024" alone — someone with prior civil-service pension history, for example, may not count as a new entrant even if they never previously had a GOSI record.
What are the Annuities, SANED, and Occupational Hazards branches?
These are GOSI's three contribution branches. Annuities is the pension branch, funding retirement, disability, and survivor benefits; it is paid by both employee and employer and is the branch affected by the existing-subscriber/new-entrant distinction. SANED is unemployment insurance, currently 1.5% total split evenly (0.75% employee, 0.75% employer), unaffected by registration track. Occupational Hazards covers workplace injury and is paid entirely by the employer at 2% of the contributory wage, covering both Saudi and non-Saudi employees.
Is housing allowance included in the GOSI contributory wage?
Yes. GOSI's own published guidance states that earnings subject to the contribution deduction are the basic wage and the housing allowance — paid in cash at the agreed amount, or valued at two months' basic salary if provided in kind — subject to the maximum contributory wage of SAR 45,000. Transport and other allowances are not mentioned as part of this base.
Does GOSI apply to non-Saudi/expatriate employees?
Non-Saudi employees are covered only under GOSI's Occupational Hazards branch, which is paid entirely by the employer at 2% of the contributory wage. They are not covered under the Annuities (pension) or SANED (unemployment) branches, so a non-Saudi employee's own GOSI deduction from their salary is 0%. This is based directly on GOSI's published FAQ distinguishing Saudi and non-Saudi coverage.
What if my basic salary plus housing allowance exceeds SAR 45,000?
GOSI's own published FAQ confirms the maximum contributory wage is SAR 45,000. Even if your basic salary plus housing allowance is higher, every GOSI branch is calculated on SAR 45,000 only.
How do I verify my own GOSI registration status and rate?
Use GOSI's own Quick Verification service to confirm your employment and insurance status directly with GOSI. We route you there rather than to Qiwa, because Qiwa is a labor-contract and employment platform, not GOSI's own contribution-verification service.
Can non-Saudi employees get a GOSI refund when leaving Saudi Arabia?
Non-Saudi employees do not have their own ongoing GOSI deduction to refund, since their coverage is limited to the employer-paid Occupational Hazards branch. GOSI and Saudi Arabia's national services platform do describe separate lump-sum benefit and end-of-service payment services tied to specific eligibility conditions, which is a distinct topic from the monthly contribution estimate on this page. We did not confirm a specific percentage or blanket "refund" entitlement for non-Saudi employees from a primary GOSI source, so treat any such figure you see elsewhere with caution and confirm your own entitlement directly with GOSI or through Saudi Arabia's national services platform (my.gov.sa).
Does this calculator show my net take-home pay?
No. This page focuses only on GOSI contributions, broken down by branch and by who pays them. For an estimate of your overall net take-home pay after the employee GOSI deduction, use our separate Salary Calculator.
What happens if my employer doesn't pay GOSI contributions?
You can raise this directly with GOSI, including through its Quick Verification service and customer-care channels, and it can also be raised with the Ministry of Human Resources and Social Development.
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⚠️ 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).