GOSI rates (October 2026)
| Branch | Employer | Employee | Applies to |
|---|---|---|---|
| Annuities (pension), legacy | 9% | 9% | Saudis registered before 3 Jul 2024 |
| Annuities, new entrants | 10% | 10% | Saudis first registered from 3 Jul 2024 (Jul 2026 – Jun 2027) |
| SANED (unemployment) | 0.75% | 0.75% | Saudis |
| Occupational hazards | 2% | – | Everyone |
Contributory wage = basic salary + housing allowance, capped at SAR 45,000 a month.
Worked examples
Saudi, legacy, SAR 8,000 basic + SAR 2,000 housing
- Contributory wage: SAR 10,000
- Employer: 11.75% = SAR 1,175
- Employee: 9.75% = SAR 975
Non-Saudi, same salary
- Employer: 2% = SAR 200
- Employee: 0
New-entrant rate schedule
| From | Annuities, each side |
|---|---|
| 3 Jul 2024 | 9% |
| Jul 2025 | 9.5% |
| Jul 2026 | 10% |
| Jul 2027 | 10.5% |
| Jul 2028 | 11% |
GCC nationals working in Saudi Arabia contribute at their home country’s rates through GOSI. See the Saudi payroll guide.
Frequently asked questions
How is GOSI calculated in Saudi Arabia?
As a percentage of basic salary plus housing allowance, capped at SAR 45,000 a month. Saudis registered before 3 July 2024 pay 9.75% and their employer 11.75%. Non-Saudis pay nothing, and their employer pays 2%.
What is GOSI for expats?
Only the occupational hazards branch applies: 2% of basic plus housing, paid entirely by the employer. Nothing is deducted from the expatriate's salary.
What changed with the new Social Insurance Law?
For Saudis first registered on or after 3 July 2024, the pension (annuities) rate rises by 0.5 points on each side every July, from 9% to 11%. It is 10% each between July 2026 and June 2027. The retirement age for new entrants is 65.
Do allowances other than housing count for GOSI?
No. The contributory wage is basic salary plus housing allowance (cash, or its value if housing is provided). Transport and other allowances are excluded.