Saudi GOSI contribution calculator

Contributions are a percentage of the employee’s contributory wage: the basic wage, the housing allowance and any monthly commission. Other allowances, such as transport, are not included. The contributory wage is capped at SAR 45,000 a month, so anything earned above that attracts no contribution.

Under the new law, commission and pay worked out as a percentage of sales or profits count as part of the basic wage, a cash housing allowance counts at the amount agreed with the employee, and housing provided in kind is valued at two months’ basic wage, except in cases GOSI’s Governor sets. The calculator takes a cash housing allowance; for housing in kind, enter the value GOSI applies to it.

Three branches apply to a Saudi employee. Annuities (the pension) is paid by both sides at the same rate. SANED, the unemployment insurance, is 0.75% from the employer and 0.75% from the employee, a rate in force since 1 January 2022. Occupational hazards is 2%, paid by the employer alone; GOSI can raise it, up to double, for an employer that breaches safety rules.

Someone who had contribution periods before 3 July 2024 stays on the old law, with annuities at 9% from each side: 11.75% from the employer and 9.75% from the employee in all. Someone registered for the first time on or after that date is on the new law, whose annuities rate started at 9% a side and rises by half a point a side every July until it reaches 11% a side in July 2028. From 1 July 2026 it is 10% a side.

For a non-Saudi employee only the occupational hazards branch applies: 2% of the contributory wage, paid by the employer. Nothing is deducted from the employee’s salary, and annuities and SANED do not apply.

Nationals of other Gulf Cooperation Council states working in Saudi Arabia are insured under their home country’s scheme, at its rates, with the employer’s share capped at the Saudi rate. The calculator does not cover them; ask the home country’s institution for the rates.

GOSI expects the month’s contributions within the fifteen days after the month they are due for. Under the new law, a late payment attracts a fine of 2% of the contribution due for each month or part of a month it is late, and after six months unpaid the employee’s coverage and contribution periods are suspended until the employer pays.

A new employee is registered no later than the last day of the month they join, and a leaver removed by the last day of the month they leave.

The result is the contribution for a full month at the wage entered. It does not split the cap between two employers, prorate a month someone joined or left part-way through, or apply the minimum contributory wage: GOSI’s FAQ sets that at SAR 1,500 a month for the pensions branch under the old law, and the new law refers to a minimum set by the competent authority. Each line is rounded to the halala; GOSI’s own invoice is the figure to pay.

In Orbiz payroll, Ledgr, a contribution scheme like this is a setting finance enters: a rate for each side, a floor and a cap on the base, the salary components the base is built from, and the pay groups it applies to. Ledgr has no built-in GOSI preset.