GOSI Deduction from Salary in Saudi Arabia 2026: Rates and Tables (9.75% and 10.75%)
Quick answer: A Saudi employee in the private sector pays 9.75% of basic salary plus housing allowance if he was insured before 3 July 2024 (9% pension + 0.75% SANED). If his first insurance started on or after 3 July 2024, he pays 10.75% from July 2026 (10% pension + 0.75% SANED). Non-Saudi employees pay nothing from their salary.
Calculate your GOSI deduction →
Which salary is GOSI calculated on?
GOSI is calculated on the contributory wage: basic salary + housing allowance. Transport and other allowances are not included. The contributory wage counts from 1,500 SAR up to a maximum of 45,000 SAR a month, so a higher salary pays the same as 45,000.
Example: basic 8,000 + housing 2,000 + transport 800. The contributory wage is 8,000 + 2,000 = 10,000 SAR. The transport allowance is left out.
GOSI rates for Saudi employees in 2026
| Branch | Old system: employee | Old system: employer | New system: employee | New system: employer |
|---|---|---|---|---|
| Pension (annuities) | 9% | 9% | 10% | 10% |
| SANED (unemployment) | 0.75% | 0.75% | 0.75% | 0.75% |
| Occupational hazards | 0% | 2% | 0% | 2% |
| Total | 9.75% | 11.75% | 10.75% | 12.75% |
Old system = you had GOSI or government pension contributions before 3 July 2024. New system = your first contribution was on or after 3 July 2024.
New system: the pension rate rises every July
| From | Pension (employee) | Employee total with SANED |
|---|---|---|
| 3 July 2024 | 9% | 9.75% |
| 1 July 2025 | 9.5% | 10.25% |
| 1 July 2026 (now) | 10% | 10.75% |
| 1 July 2027 | 10.5% | 11.25% |
| 1 July 2028 | 11% | 11.75% |
The employer's pension share rises by the same amount. The old system stays at 9.75% for the employee.
Ready table: monthly GOSI deduction (Saudi, private sector)
| Basic + housing (SAR) | Old system 9.75% (SAR) | New system 10.75% (SAR) |
|---|---|---|
| 4,000 | 390 | 430 |
| 6,000 | 585 | 645 |
| 8,000 | 780 | 860 |
| 10,000 | 975 | 1,075 |
| 15,000 | 1,462.50 | 1,612.50 |
| 20,000 | 1,950 | 2,150 |
| 45,000 or more | 4,387.50 | 4,837.50 |
Using the example above (contributory wage 10,000, total salary 10,800): old system net salary = 10,800 − 975 = 9,825 SAR; new system = 10,800 − 1,075 = 9,725 SAR. See the net salary calculator.
Non-Saudi employees
Nothing is deducted from a non-Saudi employee's salary for GOSI. The employer pays 2% of the wage for occupational hazards, which covers work injuries.
Government employees
A Saudi civil servant under the old government pension system pays 9% of basic salary only (no housing). Civil servants whose first contribution started on or after 3 July 2024 follow the new system rates above.
Why your deduction may look different
- Your employer registered a different wage on GOSI (check it in the GOSI app).
- Your housing allowance is paid yearly, not monthly.
- You are on the old system but the payroll uses new-system rates, or the reverse.
- Your wage is above 45,000 SAR, so only 45,000 is counted.
Frequently asked questions
How much GOSI is deducted from salary in Saudi Arabia?
9.75% of basic salary plus housing for Saudis insured before 3 July 2024, and 10.75% (from July 2026) for Saudis first insured on or after that date. Non-Saudis pay nothing.
How much GOSI on a 10,000 SAR salary?
If basic plus housing is 10,000 SAR: 975 SAR under the old system, or 1,075 SAR under the new system.
Is GOSI calculated on the total salary?
No. It is calculated on basic salary plus housing allowance only, between 1,500 and 45,000 SAR a month.
Do expats pay GOSI?
No amount is deducted from an expat's salary. The employer pays 2% for occupational hazards.
Will the GOSI rate increase in 2027?
Yes, for the new system only. On 1 July 2027 the employee pension rate rises to 10.5%, making 11.25% with SANED.
Official sources
- GOSI awareness platform: new social insurance system (rates from 3 July 2024)
- Qoyod: GOSI contribution rates, employee and employer (Sep 2026)
This guide explains the general rules. It is not legal advice.