In Saudi Arabia, both employers and employees contribute to the General Organization for Social Insurance (GOSI). Contributions are calculated based on base salary + housing allowance, within the minimum and maximum salary limits.
Contribution Rates by Nationality
Nationality | Employee | Employer | Max Salary (SAR) | Min Salary (SAR) |
Saudi National | 9.75% | 11.75% | 45,000 | 1,500 |
Expatriate | 0.00% | 2.00% | 45,000 | 1,500 |
Bahrain National | 8.00% | 14.00% | 44,880 | 1,500 |
Kuwait National | 8.00% | 11.50% | 33,502 | 1,500 |
Oman National | 7.00% | 10.50% | 29,220 | 1,500 |
Qatar National | 7.00% | 14.00% | 103,022 | 1,500 |
UAE National | 5.00% | 12.50% | 71,477 | 1,500 |
GOSI is calculated only on the portion of salary between SAR 1,500 and the maximum salary limit for each nationality. - If salary is above the maximum cap, contributions are calculated up to the cap only
Salary Components Used in GOSI Calculation
GOSI contributions apply to the total of: Base Salary + Housing Allowance
Example Calculation
Nationality | Salary + Housing (SAR) | Employee Contribution | Employer Contribution | Total GOSI | Net Pay |
Saudi National | 10,000 | 975 | 1,175 | 2,150 | 7,850 |
Expatriate | 10,000 | 0 | 200 | 200 | 10,000 |
This information will also be used by our Payroll Engine to auto-calculate GOSI contributions accurately based on employee type and salary.