Calculate Saudi and expat GOSI contributions on basic + housing, with the SAR 45,000 cap. Saudi nationals pay 9.75% (employer 11.75%); expat employees pay 0% (employer pays 2%). Free, accurate, official rates.
Updated June 2026 • Saudi: 9.75% + 11.75% • Expat: 0% + 2% • Cap: SAR 45,000
In Saudi Arabia 2026, the GOSI base is basic salary plus housing allowance, capped at SAR 45,000. Saudi national employees pay 9.75% (max SAR 4,387.50) and their employer pays 11.75% (max SAR 5,287.50) — a combined 21.5%. Expat (non-Saudi) employees pay 0%; their employer pays only a 2% occupational-hazard contribution (max SAR 900), which is never deducted from the employee's salary. Note: under the GOSI scheme introduced in July 2024, contribution rates for newly registered Saudi entrants rise gradually over several years, so newer hires may see slightly higher rates.
Calculate Your GOSI Contributions
Enter your monthly basic salary from your contract.
Housing allowance is included in the GOSI base. Transport and other allowances are not.
Saudi nationals pay 9.75% employee GOSI. Expat employees pay 0% — the employer pays 2% occupational-hazard insurance.
GOSI Base (Basic + Housing, capped)SAR 12,500
Employee Contribution (9.75%)SAR 0.00
Employer ContributionSAR 0.00
Total GOSI ContributionSAR 0.00
📖 How to Use This GOSI Calculator
Our free GOSI calculator helps employees and employers in Saudi Arabia understand their exact social insurance obligations for 2026. Whether you're checking your payslip deduction or calculating payroll costs, this tool uses official GOSI rates with the SAR 45,000 salary cap.
Enter Your Basic Salary & Housing Allowance Input your monthly basic salary and housing allowance from your contract. The GOSI base is basic + housing; transport, food, and other allowances are not included.
Select Employee Type Choose expatriate worker or Saudi national. Saudi nationals pay the 9.75% employee contribution; expat employees pay 0% (the employer pays 2% occupational hazard instead).
Apply GOSI Cap If your basic salary exceeds SAR 45,000, the calculator automatically caps it at SAR 45,000 for GOSI purposes.
View Contributions See your exact employee deduction, employer payment, and total GOSI contribution.
Use for Verification Compare results with your payslip or payroll software to ensure compliance.
📊 Worked Examples: GOSI Calculations
Example 1: Saudi National in Riyadh
Scenario: Khalid (Saudi) earns SAR 12,000 basic salary + SAR 3,000 housing allowance per month.
Component
Amount (SAR)
GOSI base (basic 12,000 + housing 3,000)
15,000
Capped for GOSI?
No (≤45,000)
Employee GOSI (9.75%)
1,462.50
Employer GOSI (11.75%)
1,762.50
Total GOSI
3,225.00
Khalid's net salary is SAR 15,000 − 1,462.50 = SAR 13,537.50.
Example 2: Expat Employee (Same Salary)
Scenario: Ahmed (expat) earns the same SAR 12,000 basic + SAR 3,000 housing.
Component
Amount (SAR)
GOSI base (basic 12,000 + housing 3,000)
15,000
Employee GOSI
0.00
Employer occupational hazard (2%)
300.00
Deducted from Ahmed's salary
0.00
Ahmed has no GOSI deduction, so his net salary equals his gross: SAR 15,000. The 2% (SAR 300) is paid by the employer, not deducted from him.
Example 3: Saudi National Above the Cap
Scenario: Fatima (Saudi) earns SAR 50,000 basic + SAR 12,000 housing = SAR 62,000, which exceeds the cap.
Component
Amount (SAR)
GOSI base (62,000)
Capped → 45,000
Employee GOSI (9.75% of 45k)
4,387.50
Employer GOSI (11.75% of 45k)
5,287.50
Total GOSI
9,675.00
Reviewed by the Saudi Utility Hub Editorial Team
Researched and fact-checked against official Saudi government sources (GOSI, HRSD, Qiwa).
Last reviewed: June 2, 2026 | Next review: July 1, 2026
Verified against official GOSI circulars and Qiwa portal guidelines. Learn more about our review process.
Disclaimer: Calculator results are estimates only. Verify your final GOSI contributions through the official Qiwa portal.
❓ Frequently Asked Questions
What is the GOSI employee contribution rate in 2026?
The GOSI employee contribution rate for Saudi nationals is 9.75% of basic salary plus housing allowance, capped at SAR 45,000 per month. Expat (non-Saudi) employees do not pay any employee GOSI contribution.
What is the GOSI employer contribution rate?
For Saudi national employees, employers contribute 11.75% of basic salary plus housing allowance (capped at SAR 45,000). For expat employees, the employer pays only 2% occupational-hazard insurance on the same base.
Does GOSI apply to expatriate workers?
Expat (non-Saudi) employees do NOT pay an employee GOSI deduction. Only Saudi nationals pay the 9.75% employee contribution. For expats, the employer pays a 2% occupational-hazard contribution, which is not deducted from the employee's salary.
Is housing allowance included in GOSI calculation?
Yes. The GOSI base is basic salary PLUS housing allowance (capped at SAR 45,000). Transport, food, and other allowances are not included in the GOSI base.
What is the maximum GOSI deduction?
For a Saudi national, the maximum employee GOSI deduction is SAR 4,387.50 (9.75% of SAR 45,000) and the maximum employer contribution is SAR 5,287.50 (11.75% of SAR 45,000). For an expat employee there is no employee deduction; the employer's occupational-hazard maximum is SAR 900 (2% of SAR 45,000).
How to check GOSI contributions?
Employees can check their GOSI contributions through the Qiwa portal (qiwa.sa) or the GOSI mobile app.
Can I get a GOSI refund?
Expatriate workers may be eligible for a GOSI refund upon final exit from Saudi Arabia, provided they meet eligibility criteria.
What happens if my employer doesn't pay GOSI?
You can report non-compliance to the Ministry of Human Resources via the Qiwa platform or Absher.
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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).
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