GOSI Calculator (KSA)
Calculate your GOSI social insurance contributions for Saudi and non-Saudi employees. Covers Annuities (pension), SANED (unemployment), and Occupational Hazards based on 2025 GOSI rates.
🏛️ GOSI Calculator (KSA)
Monthly Contributions
Component Breakdown — Employee
Component Breakdown — Employer
Step‑by‑Step
What Is GOSI?
GOSI (General Organization for Social Insurance — التأمينات الاجتماعية) is Saudi Arabia's mandatory social insurance system established under the Social Insurance Law (Royal Decree No. M/33). It covers all private sector employees and some public sector workers, providing financial protection through retirement pensions, unemployment insurance, and workplace injury coverage.
GOSI is funded by monthly contributions from both employees and employers, calculated as a percentage of the employee's basic salary plus housing allowance. The contribution rates differ significantly depending on whether the employee is a Saudi national or a non-Saudi expatriate.
As of 2025, GOSI covers approximately 12 million subscribers across the Kingdom, making it one of the largest social insurance systems in the Middle East.
The Three Components of GOSI
GOSI contributions are divided into three distinct insurance branches, each serving a different purpose:
1. Annuities (معاشات) — Retirement Pension
The largest component of GOSI, the Annuities branch funds retirement pensions for Saudi nationals. Both the employee and employer contribute 9% each (18% total) of the contributable salary. This branch provides:
- Retirement pension — monthly payments after reaching retirement age
- Early retirement pension — available after 25 years (300 months) of contributions
- Disability pension — for non-work-related disabilities
- Survivors' pension — monthly payments to dependents after the subscriber's death
Example: SAR 20,000 average salary, 25 years of contribution → SAR 20,000 ÷ 40 × 25 = SAR 12,500/month
Note: Non-Saudi employees do NOT contribute to or receive benefits from the Annuities branch.
2. SANED (ساند) — Unemployment Insurance
SANED (نظام التأمين ضد التعطل عن العمل) is Saudi Arabia's unemployment insurance program, available exclusively to Saudi nationals. Both employee and employer contribute 0.75% each (1.5% total).
| Period | Benefit Rate | Monthly Cap |
|---|---|---|
| First 3 months | 60% of average salary | SAR 9,000 |
| Months 4–12 | 50% of average salary | SAR 7,500 |
Eligibility: Saudi nationals who (1) lost their job involuntarily, (2) are actively seeking employment, (3) have contributed to SANED for at least 12 months in the past 36 months, (4) are registered with the Taqat (HRDF) employment portal.
3. Occupational Hazards (أخطار مهنية)
The Occupational Hazards branch covers all employees — both Saudi and non-Saudi. Only the employer pays this contribution at 2% of contributable salary. It provides:
- Medical treatment — full coverage for work-related injuries and occupational diseases
- Daily compensation — 100% of salary for first 60 days of recovery, 75% thereafter
- Permanent disability pension — proportional to disability percentage (assessed by GOSI medical committee)
- Death benefits — monthly pension to dependents (spouse, children, parents)
- Rehabilitation services — vocational training and workplace modifications
GOSI Contribution Rates — Complete Breakdown
| Component | Saudi Employee | Saudi Employer | Non-Saudi Employee | Non-Saudi Employer |
|---|---|---|---|---|
| Annuities (Pension) | 9% | 9% | — | — |
| SANED (Unemployment) | 0.75% | 0.75% | — | — |
| Occupational Hazards | — | 2% | — | 2% |
| Total | 9.75% | 11.75% | 0% | 2% |
| Combined Total | 21.5% | 2% | ||
What Is Included in the GOSI Calculation Base?
| Included ✅ | Excluded ❌ |
|---|---|
| Basic Salary | Transportation Allowance |
| Housing Allowance | Food Allowance |
| Overtime Pay | |
| Commissions | |
| Annual Bonuses | |
| Phone/Internet Allowance |
Maximum: SAR 45,000/month — contributions are calculated on at most SAR 45,000
Minimum: SAR 1,500/month — no employee can be registered below this amount
Worked Examples
Example 1: Saudi Employee — SAR 10,000 Base
Basic Salary: SAR 8,000 + Housing: SAR 2,000 = SAR 10,000 contributable base
| Component | Employee | Employer |
|---|---|---|
| Annuities (9%) | SAR 900 | SAR 900 |
| SANED (0.75%) | SAR 75 | SAR 75 |
| Occupational Hazards (2%) | — | SAR 200 |
| Total | SAR 975 | SAR 1,175 |
Net Salary: SAR 10,000 − SAR 975 = SAR 9,025
Example 2: Non-Saudi Employee — SAR 10,000 Base
Basic Salary: SAR 8,000 + Housing: SAR 2,000 = SAR 10,000
| Component | Employee | Employer |
|---|---|---|
| Annuities | — | — |
| SANED | — | — |
| Occupational Hazards (2%) | — | SAR 200 |
| Total | SAR 0 | SAR 200 |
Net Salary: SAR 10,000 (no deduction from employee)
Example 3: Saudi at Maximum Cap — SAR 50,000 Base
Basic + Housing: SAR 50,000 → Capped at SAR 45,000 for GOSI
| Component | Employee | Employer |
|---|---|---|
| Annuities (9% of 45K) | SAR 4,050 | SAR 4,050 |
| SANED (0.75% of 45K) | SAR 337.50 | SAR 337.50 |
| Occupational Hazards (2% of 45K) | — | SAR 900 |
| Total | SAR 4,387.50 | SAR 5,287.50 |
Net Salary: SAR 50,000 − SAR 4,387.50 = SAR 45,612.50
GOSI Pension Eligibility
| Type | Age Requirement | Contribution Requirement |
|---|---|---|
| Standard retirement | 60 (men) / 55 (women) | At least 120 months (10 years) |
| Early retirement | Any age | At least 300 months (25 years) |
| Disability pension | Any age | At least 12 consecutive or 18 non-consecutive months |
| Survivors' pension | Upon death | At least 3 months or 6 non-consecutive months |
GOSI vs EOSB — Understanding the Difference
Many workers in Saudi Arabia confuse GOSI and End of Service Benefit (EOSB). They are completely separate systems:
| Feature | GOSI | EOSB |
|---|---|---|
| Legal Basis | Social Insurance Law | Saudi Labor Law (Art 84-88) |
| Who Pays | Employee + Employer (shared) | 100% Employer |
| Payment Type | Monthly pension or lump sum | Lump sum at end of service |
| Non-Saudi Eligible? | Hazards only (no pension) | ✅ Fully eligible |
| Managed By | GOSI (government entity) | Employer directly |
| Affects Each Other? | ❌ No — completely independent benefits | |
2025 GOSI Rate Changes
GOSI announced a gradual annual increase in contribution rates for Saudi employees registered on or after July 3, 2024:
| Year | Employee Rate | Employer Rate | Total |
|---|---|---|---|
| Pre-July 2024 subscribers | 9.75% | 11.75% | 21.50% |
| 2025 | 10.25% | 12.25% | 22.50% |
| 2026 | 10.75% | 12.75% | 23.50% |
| 2027 | 11.25% | 13.25% | 24.50% |
| 2028 | 11.75% | 13.75% | 25.50% |
Important: This gradual increase applies only to new subscribers. Existing subscribers (pre-July 2024) continue at the current rates until further notice.
Filing GOSI Complaints
Workers can report GOSI violations through multiple channels:
- GOSI Online Portal: gosi.gov.sa — file complaints, check contribution history, verify registration
- GOSI Mobile App: Available on iOS and Android for real-time access
- Call Center: 8001243344 (GOSI customer service)
- Labor Office: File a complaint at any Ministry of Human Resources office
- Absher: Some GOSI services are integrated with the Absher platform