What is the GOSI contribution rate for a Saudi employee and the employer?

For contributors before 3 July 2024: the employee pays 9% annuities and 0.75% SANED; the employer pays 9% annuities, 0.75% SANED and 2% occupational hazards.

How much does the employer pay for a non-Saudi employee?

Nothing is deducted from a non-Saudi employee's wage. The employer pays 2% for the occupational hazards branch only.

What changed under the new social insurance law?

For people starting from 3 July 2024 with no earlier periods: the annuities rate rises half a point a year from 9% to 11% on each side. The first increase was on 1 July 2025.

When do I notify GOSI about a new or departing employee?

Within the first 15 days of the month after the month they joined or left, through GOSI's online services.

How do I record GOSI contributions in Snad?

Record the monthly GOSI bill as a journal entry, and schedule it as a recurring entry if you like. Work out the amounts with the free calculator.

Is the end-of-service benefit part of GOSI?

No. It is the employer's obligation under the Labor Law. You can estimate it with the free calculator on this site.

GOSI Social Insurance for Companies in Saudi Arabia

Contribution rates with their official sources, the wage subject to contribution, notice deadlines, and a free calculator for the amounts.

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Rates come from GOSI's awareness platform. Check the source before you act on them.

Who pays what: contribution rates by branch

Shares of the wage subject to contribution, for contributors with periods before 3 July 2024. Their rates stay unchanged.

GOSI contribution rates by branch: employee and employer shares for Saudis and non-Saudis
Branch	Saudi: employee	Saudi: employer	Non-Saudi: employee	Non-Saudi: employer
Annuities (pension)	9%	9%	—	—
Unemployment insurance (SANED)	0.75%	0.75%	—	—
Occupational hazards	—	2%	—	2%
Total	9.75%	11.75%	—	2%

The annuities branch is compulsory for Saudis only, and SANED for Saudis subject to it. GOSI: contributors not covered by the new law

The wage subject to contribution

It covers the basic wage with commission and sales or profit percentages, plus the cash housing allowance at its agreed value. The cap is SAR 45,000 a month.

GOSI: the employer journey

Example: a Saudi employee who contributed before the new law

Basic wage: 6,000
Cash housing allowance: 1,500
Wage subject to contribution: 7,500
Employee share (9.75%): 731.25
Employer share (11.75%): 881.25

The new law: the annuities rate rises step by step

For people who start work from 3 July 2024 with no earlier contribution periods: 9% on each side in the first year, then half a point a year up to 11%.

Timeline of the annuities rate on each side: flat for earlier contributors, stepped for those under the new law
From	Covered by the new law (on each side)	Contributors before the new law (on each side)
3 July 2024	9%	9%
1 July 2025	9.5%	9%
1 July 2026	10%	9%
1 July 2027	10.5%	9%
1 July 2028	11%	9%

The first increase came on 1 July 2025, then one each year. Under both laws, the occupational hazards and SANED rates are as in the table above. GOSI: contributors covered by the new law

In Snad, and on the GOSI portal

What happens in Snad each month, and what you handle on the GOSI portal.

In Snad

The employee file with contract, basic salary and allowances: housing, transport, food and others.
Payroll from attendance: lateness, early leave, absence, unpaid leave and overtime.
The payroll entry at close: salary expense debited, salaries payable credited.
The monthly GOSI bill is recorded as a journal entry, which you can schedule as a recurring entry.

On you, outside Snad

Work out contributions and the employee share with the free calculator below.
Notify GOSI when someone joins or leaves, within the first 15 days of the following month.
Pay the monthly contributions on the GOSI portal.
Work out the end-of-service benefit with the free calculator on this site.

Free calculators for the amounts

Estimate the amounts, then check them against the rates above and their official source.

Frequently asked questions about GOSI

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Your payroll, from attendance to the journal entry

Record attendance, close the run and review its entry in accounting.