Saudi GOSI Pension & Social Insurance Contribution Calculator
The GOSI deduction and the employer’s cost, branch by branch, under the old or new law.
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Saudi Arabia · GOSI Social Insurance Law 1421H and 1445H · Sources
By branch
| Branch | Employee | Employer | Total |
|---|
How it is worked out
Each employee
| Employee | Contribution wage | Employee | Employer | Total |
|---|
Rules used and official sources
- GOSI: Social Insurance Law 1445H with its Royal Decree, Council of Ministers resolution and Implementing Regulations (Arabic)
- GOSI: Social Insurance Law 1421H and its Registration and Contribution Regulations
- GOSI: Unemployment Insurance (SANED) Law and Regulations
- GOSI: frequently asked questions about contributions
- GOSI awareness platform: the new Social Insurance Law for employers (Arabic)
- GOSI: Unified Law for Extension of Insurance Coverage to GCC citizens
An estimate to check a payslip or a payroll, not financial or legal advice: GOSI’s own records and invoice decide what is due.
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Results are estimates for general information and planning, not financial advice. Banks and institutions may calculate differently (rounding, fees, rate changes). Confirm figures with your lender or a qualified adviser before deciding.
About the Saudi GOSI Pension & Social Insurance Contribution Calculator
Work out the monthly GOSI contributions for an employee in Saudi Arabia: what is taken from the pay, what the employer adds and what goes to the General Organization for Social Insurance in all, branch by branch. Saudi employees pay into the annuities (pensions) branch and SANED unemployment insurance; every worker is covered for occupational hazards, which the employer pays alone. A Saudi on SAR 10,000 basic and SAR 2,500 housing under the 1421H rules has SAR 1,218.75 taken from the pay.
The calculator knows both sets of rules: the 1421H rules that continue for everyone with an earlier contribution period, and the Social Insurance Law 1445H for new entrants, whose annuities rate steps up on 1 July each year. For a payroll, paste the whole staff list — one employee a line, straight from a spreadsheet — and get each employee’s shares and the month’s totals. Nothing you type leaves your browser. Without a pass the page gives a free preview of your own result: the rules and rates that apply, with every amount hidden until you unlock it with a Premium pass.
How to use it
- Choose the nationality. For a Saudi employee, choose when the first contribution period began: an earlier period with any employer keeps the 1421H rules.
- Under the 1445H law, choose the period the contribution month falls in: it sets the annuities rate.
- Choose whether the pay is by the month or by the day, and enter the basic wage.
- For several employees, choose Payroll list and paste one employee a line: name, Saudi, GCC or Non-Saudi, 1421H or 1445H, basic wage and housing (an amount or “in kind”). With a header line the columns can come in any order, and columns such as transport are left out.
- Choose how housing is given — a cash allowance, housing provided by the employer, or none — and add any commission.
- Read the employee’s deduction, the employer’s share and each branch with the working. Without a pass the result is a free preview with the amounts hidden; with a Premium pass, or after unlocking this result, copy the summary or download it as CSV.
Examples
Employee SAR 1,343.75 (10.75%) · employer SAR 1,593.75 (12.75%) · total SAR 2,937.50
Employee SAR 1,218.75 (9.75%) · employer SAR 1,468.75 (11.75%) · total SAR 2,687.50
Nothing from the pay · employer SAR 75 for occupational hazards (2%)
Counted at the SAR 45,000 ceiling: employee SAR 4,387.50 · employer SAR 5,287.50
Contribution wage SAR 7,500 (× 30) · employee SAR 806.25 · employer SAR 956.25
Housing counted as SAR 1,000 a month · employee SAR 682.50 · employer SAR 822.50
The branches and their rates
- Annuities (pensions), Saudi employees: 9% from the employee and 9% from the employer under the 1421H rules. Under the Social Insurance Law 1445H the rate is 22% in all, 11% each (Article 15), reached in steps: 9% each in the law’s first year, then 0.5 point more on 1 July each year — 9.5%, 10%, 10.5% and 11% (GOSI’s employer guide).
- SANED unemployment insurance, Saudi employees: 1.5% of the contribution wage, 0.75% each (GOSI).
- Occupational hazards, every worker whatever the nationality: 2%, all from the employer. GOSI can raise it, up to double, for an employer who ignores safety instructions.
So a Saudi employee has 9.75% taken from the pay under the 1421H rules (annuities and SANED), and the employer adds 11.75%; under the 1445H law both rise with the annuities steps, to 11.75% and 13.75%. A non-Saudi from outside the GCC has nothing taken from the pay.
The 1421H rules or the 1445H law: which applies
The Social Insurance Law 1445H covers only people who had no contribution period before it took effect — in GOSI’s words, new entrants to the labour market, in the private and the civil public sector. Everyone with an earlier contribution period, with any employer and under GOSI or the civil retirement system, stays under the Social Insurance Law 1421H for contributions. GOSI’s certificate of contribution periods and wages shows which group you are in, and an employer sees it in the contributor’s file or on the detailed invoice. The step-up applies by calendar month to everyone under the new law, whenever they joined.
What counts as the contribution wage
- The basic wage, with commission and percentages of sales or profit, and the housing allowance paid in cash as agreed with the employer (GOSI’s contributions questions; Implementing Regulations, Article 17).
- Housing given in kind counts as two months’ basic wage a year — one sixth of the basic wage each month — unless GOSI exempts it.
- A daily wage is multiplied by 30.
- The wage counted is between SAR 1,500 a month in the annuities branch (SAR 400 for a worker covered by occupational hazards only) and SAR 45,000 a month, the ceiling for the total paid by all employers together.
- Contributions are worked out before any deduction for tax, loans, instalments or penalties.
Who pays, and when
The employer pays both shares to GOSI and takes the employee’s share from the pay. Contributions for a month are due within the first fifteen days of the next month, and a late payment adds a fine of 2% of the unpaid contributions for each month or part of one, under both laws. The month someone joins or leaves is charged for the days worked.
Nationals of other GCC states
A GCC national working in Saudi Arabia stays in the pension scheme of their own country, which GOSI applies through the Unified Law for Extension of Insurance Coverage: the employee and the employer pay that country’s rates on its pensionable wage, the employer’s share no higher than the Saudi rate, and the employee makes up any difference unless their own state pays it (Article 11). That law covers retirement, old age, disability, sickness and death; work injuries stay with the scheme of the country of employment (Article 5), so the employer also pays the Saudi 2% for occupational hazards. Choose GCC national and the calculator works out that 2% (SAR 300 on SAR 12,000 basic and SAR 3,000 housing); the home-country pension rates differ by country and are not worked out.
Limitations
- Built for private-sector employees. Civil servants who stay under the Civil Retirement Law contribute at its own rates.
- For a GCC national only the 2% for occupational hazards is worked out; the pension contributions of their own country, paid through GOSI at that country’s rates, are not.
- Under the 1421H rules a contributor’s contribution wage may rise by at most 10% a year from age 50, with the exceptions of the regulations (GOSI’s contributions questions); the calculator takes the wage you enter.
- The minimum contribution wage is the one in GOSI’s contributions questions (SAR 1,500 in the annuities branch, SAR 400 for occupational hazards only); the 1445H law ties it to the minimum wage the competent authority sets (Article 8), so check a wage below SAR 1,500 with GOSI.
- The month of joining or leaving, charged for the days worked, and pay that changes during the month are not worked out: enter one full month’s pay.
- For someone with two employers, the SAR 45,000 ceiling applies to the total and each employer’s share is reduced in proportion; the calculator works out one employer.
- Ages are not checked: the annuities branch has its own age rules for new contributors, and SANED covers Saudis who join it before 59 and stops at 60 (SANED Regulations).
- The higher occupational hazards rate for an employer who breaks safety instructions is not included.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What do I get without a pass?
Without a pass, Saudi GOSI Pension & Social Insurance Contribution Calculator shows the rules, rates and branches that apply to each employee’s pay, with every amount hidden. Until you unlock it, the result can’t be downloaded or copied. A Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How much GOSI is deducted from a Saudi employee’s salary?
9.75% of the contribution wage (basic plus housing) under the 1421H rules: 9% for annuities and 0.75% for SANED. On SAR 10,000 basic and SAR 2,500 housing that is SAR 1,218.75. Under the 1445H law the annuities part rises by 0.5 point each 1 July until it reaches 11%, so the deduction goes from 9.75% to 11.75%.
What does the employer pay for GOSI?
For a Saudi employee, the same annuities and SANED shares as the employee plus 2% for occupational hazards: 11.75% under the 1421H rules, SAR 1,468.75 on a SAR 12,500 contribution wage. For a non-Saudi, only the 2% for occupational hazards.
Do non-Saudis pay GOSI?
Nothing is taken from their pay, unless they are nationals of another GCC state (see the next question). The employer pays 2% of the contribution wage for occupational hazards: SAR 75 a month on SAR 3,000 basic and SAR 750 housing.
Do GCC nationals pay GOSI in Saudi Arabia?
They stay in their own country’s pension scheme, which GOSI collects: the employee and the employer pay that country’s rates, the employer’s share no higher than the Saudi rate. The employer also pays the Saudi 2% for occupational hazards, because work injuries are covered by the country of employment: SAR 300 a month on SAR 15,000 of basic wage and housing. The calculator works out that 2%; the home-country rates are not included.
Is the housing allowance included in GOSI?
Yes. The contribution wage is the basic wage plus the housing allowance paid in cash, as agreed with the employer; housing given in kind counts as two months’ basic wage a year. Transport and other allowances are not part of it.
What is the maximum GOSI contribution?
The contribution wage is capped at SAR 45,000 a month. Under the 1421H rules that caps the employee’s deduction at SAR 4,387.50 and the employer’s share at SAR 5,287.50 a month.
Which rules apply to me, the 1421H rules or the new law?
If you had any contribution period with GOSI or the civil retirement system before the Social Insurance Law 1445H took effect, the 1421H rules continue for your contributions. If your first contribution period started under the new law, the 1445H rates apply. GOSI’s certificate of contribution periods and wages shows which.
Can I work out GOSI for my whole payroll?
Yes. Choose Payroll list and paste one employee a line — name, nationality, rules, basic wage and housing, with an optional commission — separated by commas, tabs or semicolons, as cells copied from a spreadsheet are. With the header row the columns are found by their names, in any order, and other columns such as transport are named as not counted. Each employee is worked out with the same rules as the single calculator, lines that cannot be read are listed with the reason, and the totals show what the employer pays GOSI for the month.
Is what I enter sent anywhere?
No. Everything is worked out in your browser; nothing you enter is uploaded or stored on a server.