GOSI contribution calculator
Monthly GOSI contributions for a Saudi or expatriate employee from the contributory wage and registration date, with the 2024-2028 phased rates for new-system Saudi employees and the SAR 45,000 wage ceiling. Rates as of September 2026.
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Sources
Two systems, one payroll
Saudi employees with contribution history before 3 July 2024 stay on the old rates: 9.75% employee and 11.75% employer, 21.5% combined. Those first registered from that date fall under Royal Decree M/273, where only the pension branch rises, half a point a side each July, from 9% in 2024 to 11% in July 2028.
So a new-system Saudi employee costs 10.25% and 12.25% from July 2025, 10.75% and 12.75% from July 2026, 11.25% and 13.25% from July 2027, and 11.75% and 13.75% from July 2028. SANED stays at 0.75% each side and occupational hazards at 2% employer-only throughout.
Expatriates and the wage ceiling
For a non-Saudi employee the employer pays 2% of the contributory wage for occupational hazards and nothing else: no pension, no SANED and no employee share. The contributory wage is basic salary plus housing allowance, and it is capped at SAR 45,000 a month for everyone.
Skyline Nexus ERP's HR module holds the registration date per employee and applies the right scheme and the July step-ups automatically, so the payroll journal and the GOSI file agree without a manual rate table.
Common questions
How do I know whether an employee is on the old or the new system?
By GOSI history. Any contribution record before 3 July 2024 keeps the employee on the old fixed rates, whichever employer it was with; a first registration on or after that date puts them on the phased system.
When exactly do the rates step up?
In July of 2025, 2026, 2027 and 2028, each time by half a percentage point on both the employee and the employer pension share. The July 2028 step is the last.
Which allowances count in the contributory wage?
Basic salary and housing allowance. Transport, phone, commission and bonuses are excluded, and the total is capped at SAR 45,000 a month.
Do expatriates pay anything?
No. The employer pays 2% for occupational hazards on their contributory wage; there is no employee deduction, no pension and no SANED cover.
Does this calculator upload anything?
No. It runs in your browser. Only the optional form at the bottom sends anything, and only if you choose to email yourself the result.
Email me this result as a PDF
Leave your name and work email and we send you a printable copy of this result, with a note on how Skyline Nexus ERP books the same figure automatically each month.