What is GOSI?
The General Organization for Social Insurance (GOSI) runs Saudi Arabia's social insurance system. Contributions fund pensions (annuities), unemployment insurance (SANED) and occupational hazards cover for work injuries. Both employee and employer contribute for Saudi nationals; for most expats, only the employer pays, and only for occupational hazards.
Which salary is GOSI calculated on?
GOSI is calculated on the contributory wage: your basic salary plus housing allowance. Transport, food and other allowances are not included. The contributory wage is capped at SAR 45,000 a month, so salary above that does not attract further contributions.
GOSI contribution rates in 2026
Saudis registered before 3 July 2024 (legacy system)
| Branch | Employee | Employer |
|---|---|---|
| Annuities (pension) | 9% | 9% |
| SANED (unemployment) | 0.75% | 0.75% |
| Occupational hazards | — | 2% |
| Total | 9.75% | 11.75% |
Saudis first registered from 3 July 2024 (new Social Insurance Law)
For this group, the annuities rate increases by 0.5 percentage points for both employee and employer each July until it reaches 11%:
| From | Annuities (each side) | Employee total | Employer total |
|---|---|---|---|
| 3 July 2024 | 9% | 9.75% | 11.75% |
| 1 July 2025 | 9.5% | 10.25% | 12.25% |
| 1 July 2026 | 10% | 10.75% | 12.75% |
| 1 July 2027 | 10.5% | 11.25% | 13.25% |
| 1 July 2028 | 11% | 11.75% | 13.75% |
SANED stays at 0.75% each side and occupational hazards at 2% for the employer.
Non-Saudi employees
For expatriate employees, the employer pays 2% of the contributory wage for occupational hazards, and nothing is deducted from the employee's salary for GOSI.
Worked example
Khalid, a Saudi registered in 2025, earns SAR 10,000 basic and SAR 2,500 housing. His GOSI wage is SAR 12,500. From 1 July 2026 he pays 10% annuities + 0.75% SANED = SAR 1,343.75 a month. His employer pays 10% + 0.75% + 2% = SAR 1,593.75.
An expat on the same salary has nothing deducted, and the employer pays 2% = SAR 250 for occupational hazards.
Things to check on your payslip
- Correct wage base: only basic plus housing should be used.
- Correct category: legacy or new system, based on your first GOSI registration date.
- Registered salary: make sure the salary registered with GOSI matches your contract, since it affects your future pension.
For official rules and to check your record, visit GOSI.
Frequently asked questions
How much GOSI is deducted from a Saudi employee's salary?
9.75% on the legacy system. For Saudis first registered from 3 July 2024, 10.75% from 1 July 2026, rising each year until July 2028.
Do expats pay GOSI in Saudi Arabia?
Nothing is deducted from an expat's salary. The employer pays 2% for occupational hazards.
Is GOSI calculated on total salary?
No. It is calculated on basic salary plus housing allowance, capped at SAR 45,000 a month.
What changed in GOSI on 1 July 2026?
For Saudis under the new law, the annuities rate rose from 9.5% to 10% for both employee and employer. Legacy-system rates did not change.
Which system am I on?
It depends on the date you were first registered with GOSI. Before 3 July 2024 means the legacy system; from that date means the new law.