If you work in the Saudi private sector, roughly a tenth of your salary never reaches your bank account — and for good reason.المؤسسة العامة للتأمينات الاجتماعية), which funds your retirement pension, disability protection, unemployment benefits and coverage against workplace injuries. Yet most employees have never seen how the number on their payslip is calculated, and many employers get it wrong.
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Rates verified August 2026 · Source: gosi.gov.sa
What Is GOSI?
Employers must register every employee — Saudi and non-Saudi alike — within 30 days of the start date, and contributions are filed monthly through the GOSI portal or approved banks.
The system runs on three separate branches. The pensions branch (المعاشات) funds your retirement income, plus disability and survivor pensions for your family. SANED (ساند)Finally, the occupational hazards branch (الأخطار المهنية) covers medical treatment and compensation for work injuries and occupational diseases.
A critical concept throughout this guide is the contributory wage (الأجر الخاضع للاشتراك): your basic salary plus your housing allowance. Transportation allowances, food allowances, overtime, commissions and bonuses are all excluded from the calculation.
Saudi vs Expat Contribution Table (2026)
The contribution rates depend entirely on nationality, which surprises many newcomers to the Kingdom:
| Branch | Saudi Employee | Saudi Employer | Expat Employee | Expat Employer |
|---|---|---|---|---|
| Annuities / Pension (المعاشات) | 9% * | 9% * | — | — |
| SANED Unemployment (ساند) | 0.75% | 0.75% | — | — |
| Occupational Hazards (الأخطار المهنية) | — | 2% | — | 2% |
| Total | 9.75% * | 11.75% * | 0% | 2% |
* Employees registered for the first time on or after 3 July 2024 fall under the new system, where the pension rate rises in four annual steps from 9% to 11% per side — 10% per side from July 2026 to June 2027, meaning 10.75% employee / 12.75% employer during that period.
For expats, the practical takeaway is simple: nothing is deducted from a non-Saudi employee's salary for GOSI. Your net salary equals your gross salary, and your only connection to GOSI is the 2% your employer pays for occupational hazard coverage. For Saudis, the combined burden is 21.5% of the contributory wage (9.75% + 11.75%), which is why accurate payroll matters so much. Check any package instantly with the{' '} free GOSI Calculator.
GOSI applies a monthly ceiling of to the contributory wage.
Worked Example: Above the Ceiling
Contributory wage: capped at
Employee deduction: 45,000 × 9.75% = (fixed)
Employer contribution: 45,000 × 11.75% =
The ceiling also caps your future pension calculation basis, since pensionable earnings are linked to contributory wages.
SANED: Unemployment Protection for Saudis
Only Saudi nationals are covered. If you lose your job involuntarily — redundancy, contract non-renewal by the employer, or termination without labor-law justification — SANED pays:
- 60%
- 50%
To qualify you need at least 12 months of contributions within the previous 36 months, registration as a job-seeker on the HRDF/Taqat platform, and acceptance of suitable offers. Resigning voluntarily generally disqualifies you — one more reason to understand your rights before leaving a job, along with your end-of-service entitlements covered in our{' '} EOSB guide for Saudi Arabia.
How to Check Your GOSI Certificate in the GOSI App
Every subscriber can verify their record in minutes — and you should, because unregistered or under-reported wages silently destroy your pension rights:
- Download the app: search "GOSI" in the App Store or Google Play, or use the web portal at gosi.gov.sa.
- Log in with your Absher/Nafath-linked identity or your GOSI credentials.
- Open "My Subscriptions" to see every registered period, your employer history, and the wage reported each month.
- Compare wages: the reported contributory wage should match your real basic salary plus housing allowance. If it is lower, raise a correction request immediately — backdated corrections preserve your pension value.
- Download certificates: the certificate of subscription and the contributions statement are available as PDFs — banks and embassies frequently ask for them.
Employer Registration Steps
If you are starting a business or hiring your first employee in the Kingdom, here is the compliance path:
- Obtain your Commercial Registration (CR) and register with the Ministry of Human Resources (Qiwa).
- Create an employer account on gosi.gov.sa — your CR number generates your establishment ID automatically.
- Add each employee with their Iqama/border number, contract start date, and correct wage split (basic + housing).
- File and pay contributions by the 15th of each month through SADAD or your bank to avoid late-payment surcharges (2% per month of delay).
- Update records whenever wages change, and settle all dues before processing final exits — unpaid GOSI blocks exit visas and new visa applications.
Frequently Asked Questions
How much is deducted from a Saudi employee for GOSI?
A Saudi employee contributes 9.75% of basic salary plus housing allowance: 9% for pensions and 0.75% for SANED. New entrants registered from July 2024 pay a phased rate — 10.75% total from July 2026. Non-Saudi employees pay nothing personally.
Is GOSI calculated on basic salary or total salary?
On the contributory wage: basic salary plus housing allowance only.
Do expats get any GOSI benefit?
Expats receive occupational hazards coverage funded entirely by the employer's 2% payment: medical treatment, daily compensation, and disability or survivor compensation for work-related incidents. They do not participate in pensions or SANED.
Can my employer deduct more than 9.75%?
No. Employee GOSI rates are fixed by law. Any additional salary deduction requires your written consent and must be within legal limits — check your payslip against the official rates if something looks wrong.
Where can I verify the official rates?
Always confirm current figures on gosi.gov.sa or call 19911. Our estimates were verified in August 2026, but regulations change — especially during the ongoing phase-in for new subscribers.
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Use the Free GOSI CalculatorDisclaimer: This guide is for informational purposes based on published GOSI rates (last verified August 2026). It is not affiliated with GOSI and is not payroll or legal advice. Verify figures on gosi.gov.sa or with your payroll provider. Reviewed by the SaudiToolHub team.