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GOSI Calculator: Expat vs Saudi Contributions (2026)

GOSI treats expat and Saudi employees very differently. Expats pay nothing: the employer alone pays 2% for occupational hazards. Saudi nationals are in the full system: 21.5% total (9.75% deducted from the employee, 11.75% paid by the employer) on basic salary plus housing allowance, capped at SAR 45,000/month. The calculator below covers both.

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Expat vs Saudi: the comparison table

VERIFIED 2026-10-09: expat treatment — no employee deduction; employer pays occupational-hazards contribution at 2% of basic salary + housing allowance (capped SAR 45,000/mo). Saudi structure — annuity 9% employee + 9% employer, SANED 0.75% + 0.75%, hazards 2% employer; 21.5% total (employee 9.75%, employer 11.75%). Sources: Playroll, vettio.com, lifeinsaudiarabia.net, Global Payroll Alliance, hcm-atlas. Re-verify rates/base at gosi.gov.sa on each monthly sweep; rates can change.

GOSI branch	Expat (non-Saudi)	Saudi national
Annuity (pension)	0% / 0%	9% employee + 9% employer
SANED (unemployment)	0% / 0%	0.75% employee + 0.75% employer
Occupational hazards	0% / 2% employer	0% / 2% employer
Total employee deduction	0%	9.75%
Total employer cost	2%	11.75%
Combined	2%	21.5%

All percentages apply to the contributable wage (basic + housing, capped at SAR 45,000/month). See the reported phased increase below — the annuity leg is reported to be rising.

The wage base and the SAR 45,000 cap

Contributable wage = basic salary + housing allowance, capped at SAR 45,000/month

Included: basic salary and housing allowance.
Excluded: transport, commissions, bonuses, and similar variable pay.
Cap: if basic + housing exceeds SAR 45,000/month, only SAR 45,000 counts. The calculator below applies the cap automatically.

Reported phased increase (2025–2028)

Reported change in progress — as of October 2026: multiple 2025–2026 sources report that annuity (pension) contributions began rising in phases from July 2025 — by 0.5 percentage points per year toward 11% by 2028, applying to new entrants.

This page presents the established 21.5% structure as the baseline, because the phased rise is a reported change, not a verified official figure in our sources. The phase-in details (exact schedule, who counts as a new entrant) may differ by the time you read this. Verify the current rate at gosi.gov.sa — if this page’s figures disagree with GOSI’s official site, the official site wins.

GOSI calculator Estimate only

Select nationality and enter basic wage and housing allowance in Saudi riyals. The calculator shows the employer’s monthly cost and the employee’s monthly deduction at the established rates.

Nationality

Basic wage (SAR)

Housing allowance (SAR)

TEST CASES (hand-verified 2026-10-09; established rates: expat employer 2%/employee 0%; Saudi employer 11.75%/employee 9.75%; base = min(basic+housing, 45000)): 1. expat, basic=5000, housing=2500 -> base 7,500; employer SAR 150.00/mo (SAR 1,800/yr); employee SAR 0.00. PASS 2. saudi, basic=8000, housing=2000 -> base 10,000; employer SAR 1,175.00/mo (SAR 14,100/yr); employee SAR 975.00/mo (SAR 11,700/yr). PASS 3. saudi, basic=50000, housing=10000 -> base CAPPED at 45,000; employer SAR 5,287.50/mo; employee SAR 4,387.50/mo; cap note shown. PASS 4. expat, basic=40000, housing=10000 -> base CAPPED at 45,000; employer SAR 900.00/mo; employee SAR 0.00; cap note shown. PASS 5. basic=-1 or housing=abc -> validation error message shown. PASS

3 worked examples

Example 1 — expat, SAR 7,500 wage base

Basic SAR 5,000 + housing SAR 2,500 → contributable wage SAR 7,500.

Step	Calculation	Result
Employer contribution (2%)	7,500 × 0.02	SAR 150.00 / month (SAR 1,800 / year)
Employee deduction	—	SAR 0.00 (no expat deduction)

Example 2 — Saudi national, SAR 10,000 wage base

Basic SAR 8,000 + housing SAR 2,000 → contributable wage SAR 10,000.

Step	Calculation	Result
Employer cost (11.75%)	10,000 × 0.1175	SAR 1,175.00 / month (SAR 14,100 / year)
Employee deduction (9.75%)	10,000 × 0.0975	SAR 975.00 / month (SAR 11,700 / year)

Example 3 — high earner, cap applies

Saudi national: basic SAR 40,000 + housing SAR 8,000 = SAR 48,000 → capped at SAR 45,000.

Step	Calculation	Result
Contributable wage	min(48,000, 45,000)	SAR 45,000
Employer cost (11.75%)	45,000 × 0.1175	SAR 5,287.50 / month
Employee deduction (9.75%)	45,000 × 0.0975	SAR 4,387.50 / month

The SAR 3,000 above the cap is ignored for GOSI — no contributions are calculated on it.

Why it matters to you

Expats: a payslip deduction labeled “GOSI” is a red flag. Since expats have no employee-side GOSI deduction, an unexplained GOSI line on your payslip deserves a written question to your employer or HR.
It is your work-injury coverage. The occupational-hazards branch funds compensation for workplace injuries — your employer registering you (and paying the 2%) is what keeps that coverage active. Check your registration at gosi.gov.sa.
It is a cost-of-employment fact. When comparing job offers, remember the employer’s true cost includes GOSI on top of your basic wage — useful context, not money in your pocket.
Not medical insurance, not a savings account. Health coverage is a separate mandatory employer obligation. And unlike some countries’ provident funds, the expat GOSI contribution does not accumulate into a balance you withdraw — your end-of-service benefit is separate (see the EOSB calculator).

Frequently asked questions

Is GOSI deducted from an expat employee’s salary in Saudi Arabia?

No. Expat (non-Saudi) employees have no GOSI pension deduction taken from their salary. The pension branches of GOSI apply to Saudi nationals; for expats the employer alone pays the occupational-hazards contribution. If you see a GOSI deduction on a payslip as an expat, ask your employer to explain it.

What is the full GOSI contribution structure for Saudi nationals?

The established structure totals 21.5% of the contributable wage (basic salary plus housing allowance, capped at SAR 45,000/month): annuity/pension 9% employee + 9% employer, SANED unemployment insurance 0.75% + 0.75%, and occupational hazards 2% employer only. That means 9.75% is deducted from the Saudi employee’s salary and 11.75% is paid by the employer. Verify the current rates at gosi.gov.sa.

Is GOSI changing — the reported 2025–2028 phased annuity increase?

Reported change in progress (as of October 2026): multiple 2025–2026 sources report that annuity (pension) contributions began rising in phases from July 2025 — by 0.5 percentage points per year toward 11% by 2028, applying to new entrants. This is a reported change, not a verified official figure on this page. Verify the current rate at gosi.gov.sa before relying on it.

What wage is GOSI calculated on?

The commonly cited wage base is basic salary plus housing allowance — not the total package. Transport, commissions, and bonuses are excluded, and the counted wage is capped at SAR 45,000 per month. Anything above the cap is ignored for GOSI purposes.

How much does the employer pay for expat GOSI?

The commonly cited figure is 2% of the contributable wage — basic salary plus housing allowance, capped at SAR 45,000 per month — paid entirely by the employer as the occupational-hazards branch contribution. Rates can change, so verify the current rate at gosi.gov.sa.

How can I check my GOSI registration as an expat?

Your employer is required to register you with GOSI. You can check your registration status through GOSI’s official channels at gosi.gov.sa. If you are not registered, raise it with your employer — registration protects your work-injury coverage.

Does GOSI cover my medical insurance?

No. Medical insurance in Saudi Arabia is a separate mandatory requirement handled outside GOSI — your employer must provide health insurance for you and, where applicable, your dependents. GOSI’s expat contribution covers occupational hazards (work injuries), not healthcare.

Not legal advice. This page explains GOSI contribution rules in plain language for information only. Rates change and individual cases differ — always verify current figures at gosi.gov.sa, with your employer, HRSD (hrsd.gov.sa) or Qiwa (qiwa.sa).

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