GOSI contributions
What a payroll officer needs to understand GOSI contributions and calculate them each month.
Who is covered
- Saudi employees: annuities (pension), SANED (unemployment insurance) and occupational hazards.
- Non-Saudi employees: occupational hazards only, paid in full by the employer.
The contributory wage
- The basic wage plus the housing allowance (cash or in kind).
- The contributory wage is capped at SAR 45,000 a month.
Contribution rates
Of the contributory wage, monthly.
| Group | Employee share | Employer share |
|---|---|---|
| Saudi registered before 3 July 2024 | 9.75% | 11.75% |
| Saudi registered from 3 July 2024 — from July 2025 | 10.25% | 12.25% |
| Saudi registered from 3 July 2024 — from July 2026 | 10.75% | 12.75% |
| Saudi registered from 3 July 2024 — from July 2027 | 11.25% | 13.25% |
| Saudi registered from 3 July 2024 — from July 2028 | 11.75% | 13.75% |
| Non-Saudi | 0% | 2% |
For a Saudi registered before July 2024: annuities 9% each side, SANED 0.75% each side, and occupational hazards 2% on the employer. Under the new system, the annuities rate rises by 0.5% each side every July until it reaches 11% in 2028.
Download the payroll template that applies these rates automatically.
How Mosyr applies it
Mosyr picks the right rate for each employee from their nationality, registration date and the payroll period, deducts it on the payslip, and shows the employer's share in reports.
Note
This guide is general information based on the regulations and their amendments as of the last update. It is not legal advice; always refer to the official texts and authorities before acting.
Last updated: October 2026
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