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GOSI calculator: employee and employer contributions

Plan payroll in Saudi Arabia with this GOSI contribution calculator. Enter one employee’s basic wage and allowances, choose Saudi or non-Saudi and the law that applies, and see what GOSI collects each month: the share withheld from the employee, the employer’s share for annuities, occupational hazards and SANED, and the full cost of the employee to the business. Add a headcount to cost a team on the same pay, or a second employer’s wage to split the SAR 45,000 cap the way GOSI does. Rates come from gosi.gov.sa and are dated.

Quick answer

For a Saudi employee under the Social Insurance Law of 1421H, GOSI collects 21.5% of the contributory wage (basic wage, housing and commission). The employer pays 11.75%: 9% annuities, 2% occupational hazards and 0.75% SANED, and it withholds 9.75% from the employee. For a non-Saudi the employer pays 2% and the employee nothing. Saudis under the 2024 law pay a higher annuities share that reaches 11% each on 1 July 2028.

Based on GOSI (gosi.gov.sa) FAQ for employers · Page updated 19 October 2026

Employee nationality
Which GOSI law applies

As written in the contract or on the payslip.

Counted in the contributory wage.

Paid in full; not in the contributory wage.

Paid in full; not in the contributory wage.

Counted in the contributory wage. Leave empty if none.

Only if the employee also works elsewhere; the SAR 45,000 cap is then split.

Multiply the cost for a team.

Enter the employee details to see both GOSI shares and the employer cost.

Employee? See your take-home pay in the Saudi salary calculator

Next: Make a salary slip · Salary certificate · End of service calculator · Saudi end of service guide

How to use the GOSI Calculator

  1. Choose the employee’s nationality and, for a Saudi, whether they were in GOSI before 3 July 2024 or joined under the new law.
  2. Enter basic wage, housing (cash, in kind or none), transport, other allowances and commission. Change the rates date to cost a future phase-in step.
  3. Add the number of employees on the same pay, or a wage paid by another employer, then press Calculate GOSI and download the CSV for your payroll file.

What the employer pays to GOSI

Article 19 of the Social Insurance Law makes the employer responsible for paying the whole contribution to GOSI, its own share and the employee’s. It may deduct the employee’s share from the wage each time it pays it, but if it fails to deduct it then, it cannot take it from the employee later. For a Saudi under the 1421H law the employer’s own share is 9% annuities, 2% occupational hazards and 0.75% SANED, 11.75% of the contributory wage. For every worker, whatever the nationality, the 2% hazards contribution falls on the employer alone.

Total monthly cost of an employee

The calculator adds the employer’s GOSI share to the gross cash pay to show what the employee costs. Example: a Saudi under the 1421H law with basic SAR 6,000, housing SAR 1,500, transport SAR 600 and other allowances SAR 400 has a contributory wage of SAR 7,500. The employer pays SAR 675 for annuities, SAR 150 for hazards and SAR 56.25 for SANED, SAR 881.25 in all, so the employee costs SAR 9,381.25 a month and SAR 112,575 a year, and GOSI receives SAR 1,612.50 a month from both sides. The same package for a non-Saudi costs SAR 8,650 a month, because only the SAR 150 hazards contribution applies. Visa, iqama, medical insurance and end-of-service provisions are separate costs and are not included.

Rate steps for employees under the new law

For Saudis covered by the Social Insurance Law that took effect on 3 July 2024, GOSI raises the annuities rate by 0.5% for the employee and 0.5% for the employer on 1 July each year until 2028. Use the rates date field to budget next year’s payroll. GOSI says an employer can see whether a contributor falls under the new law in the contributor’s file or the detailed invoice on Taminaty Business (تأميناتي أعمال).

  • 3 July 2024 (law in force): 9% employee, 9% employer
  • 1 July 2025: 9.5% employee, 9.5% employer
  • 1 July 2026: 10% employee, 10% employer
  • 1 July 2027: 10.5% employee, 10.5% employer
  • 1 July 2028: 11% employee, 11% employer

Employees who work for two employers

When a contributor works for two employers at the same time, each pays on the wage it pays, but the total may not pass SAR 45,000. GOSI’s own example: wages of SAR 30,000 and SAR 35,000 add up to SAR 65,000, so each is cut in proportion, to about SAR 20,769 and SAR 24,231. Enter the other employer’s wage in the calculator to apply the same split; without it, the calculator caps one employer at SAR 45,000 and lifts low wages to the floor of SAR 1,500 for Saudis or SAR 400 for others.

When contributions are due

Contributions must reach GOSI within the first 15 days of the month after the month they cover. Late payment carries a fine of 2% of the amount due for each month or part of a month of delay, under Article 19. For the month a worker joins or leaves, GOSI bills by the days of service, so a worker who leaves on the 13th is billed for 13 days; this calculator always shows a full month.

Limits of this calculator

Only rules confirmed on gosi.gov.sa are built in. Not covered: GCC nationals, the civil and military pension laws for government staff, voluntary contributors, a higher hazards rate GOSI may charge an employer who ignores safety instructions, the limit on wage increases after age 50, and part months. Confirm the final amounts on your Taminaty Business invoice. To pay or document salaries, use the payslip and salary certificate tools, and to plan exits, the end-of-service calculator.

Official sources

All rates, the floor and cap and the phase-in dates were read on gosi.gov.sa on 19 October 2026. This page gives an estimate from those rules; it is not GOSI’s official estimate or invoice.

Frequently asked questions

How is GOSI calculated for employers in Saudi Arabia?

Take the contributory wage (basic wage, housing allowance and commission, between SAR 1,500 and SAR 45,000 for Saudis) and apply the rates: for a Saudi under the 1421H law, 11.75% from the employer and 9.75% withheld from the employee; for a non-Saudi, 2% from the employer only.

What percentage of GOSI does the employer pay for a non-Saudi?

2% of the contributory wage, for occupational hazards. Nothing is deducted from the non-Saudi employee.

What is the maximum GOSI contribution per month?

The contributory wage is capped at SAR 45,000. For a Saudi under the 1421H law that means at most SAR 9,675 a month to GOSI: SAR 5,287.50 from the employer and SAR 4,387.50 from the employee.

Does the employer pay SANED for Saudi employees?

Yes. SANED is 1.5% of the contributory wage, 0.75% from the employer and 0.75% from the employee, for Saudi contributors in the annuities branch. It stops when the employee turns 60.

Is this GOSI calculator an official GOSI estimate?

No. It applies the rates GOSI publishes, checked on 19 October 2026, but the invoice on Taminaty Business is the official figure for what your establishment owes.

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