GOSI calculator for Saudi payroll.
Enter a monthly salary to see the GOSI contribution split between employee and employer, the resulting net pay, and the true cost of the employee to the business.
GOSI is calculated on basic salary plus housing allowance.
Non-Saudi employees are covered for occupational hazards only, paid by the employer.
The New Social Insurance Law applies only to Saudis registered from 3 July 2024. Their pension contribution is higher and rises each July until 2028.
| Contribution | Employee | Employer |
|---|---|---|
| Pensions (annuities) | 1,125.00 | 1,125.00 |
| Unemployment insurance (SANED) | 93.75 | 93.75 |
| Occupational hazards | 0.00 | 250.00 |
| Total per month | 1,218.75 | 1,468.75 |
- Contributory wage
- SAR 12,500.00
- Employee net pay
- SAR 11,281.25
- Total cost to employer
- SAR 13,968.75
Rates as of August 2026. Always confirm current figures with the Social Insurance Law (Royal Decree M/273) and GOSI on the 1445 H law. This calculator is a guide, not legal or tax advice.
Questions about GOSI contributions.
What salary is GOSI calculated on?
GOSI is calculated on the contributory wage, which is basic salary plus housing allowance. Other allowances are excluded, and contributions are capped at a monthly ceiling.
Do non-Saudi employees pay GOSI?
Non-Saudi employees are covered for occupational hazards only, and that contribution is paid entirely by the employer. They are not enrolled in the pension or unemployment insurance branches.
Is there a maximum salary for GOSI contributions?
Yes. Contributions are calculated on a monthly ceiling of SAR 45,000, so a wage above that contributes the same amount as one at the ceiling.
Does Magnar calculate GOSI automatically in payroll?
Yes. Magnar applies GOSI rules per employee on every pay run, including the different treatment of Saudi nationals and expatriate staff, and produces the WPS file your bank requires from the same run.
Run GOSI inside your payroll
Magnar applies these rules per employee on every pay run, and files WPS from the same engine.
Stop calculating GOSI by hand.
See how Magnar runs Saudi payroll end to end, from GOSI to WPS to end-of-service.