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
For KSA nationals that have not contributed to GOSI before July 2024, we use the following GOSI contributions rates from July 2025 onwards:
Employer contribution: 12.25%
Employee contribution: 10.25%
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.