How GOSI is calculated
- Contribution wage = basic salary + housing allowance (other allowances don't count), capped at 45,000 SAR a month.
- Saudi employees pay annuities (pension) 9% + SANED 0.75% = 9.75%; the employer pays the same plus 2% occupational hazards = 11.75%.
- New system (registered on or after 3 July 2024): the annuity rate starts at 9% each and rises 0.5 points every 3 July until 11% — 10% each from July 2026.
- Non-Saudi employees pay nothing; the employer pays 2% occupational hazards.
Frequently asked questions
Is GOSI deducted from the transport allowance?
No. Only basic salary and housing allowance form the contribution wage.
How much GOSI does a Saudi employee pay?
9.75% of basic + housing in the old system (9% annuities + 0.75% SANED). In the new system it's 10.75% from July 2026.
Do expats pay GOSI?
Non-Saudi employees have no deduction; the employer pays 2% for occupational hazards.
What is the maximum GOSI wage?
45,000 SAR a month; any amount above it isn't subject to contributions.