Saudi GOSI Pension Calculator (حاسبة التأمينات)
Calculate official monthly General Organization for Social Insurance (GOSI) deductions, SANED unemployment insurance (0.75%), and the New Social Insurance Law contribution rates for Saudi citizens and foreign expatriates.
Applies the statutory SAR 45,000 monthly contributory wage ceiling, evaluates employer liability splits, and projects estimated retirement pension entitlements. 100% private, client-side execution.
GOSI Social Insurance Architecture & 2026 Reforms
The General Organization for Social Insurance (GOSI) operates under the Social Insurance Law promulgated by Royal Decree No. M/33. It establishes mandatory social protection branches covering employment injuries, disability, old-age retirement, and involuntary job loss:
| Branch & Protection Scheme | Employee Deduction | Employer Contribution | Applicable Workforce |
|---|---|---|---|
| Annuities Branch (فرع المعاشات) | 9.0% (Phasing to 11% under New Law) | 9.0% (Phasing to 11% under New Law) | Saudi Citizens Only |
| SANED Unemployment (نظام ساند) | 0.75% | 0.75% | Saudi Citizens Only |
| Occupational Hazards (الأخطار المهنية) | 0.0% (Free for Workers) | 2.0% | All Workers (Saudis & Expats) |
| Combined Total Contribution | 9.75% (Saudis) / 0% (Expats) | 11.75% (Saudis) / 2.0% (Expats) | Statutory Ceiling: SAR 45,000 |
Contributory Wage Rules and Benefit Eligibility
Key statutory rules enforced by GOSI in the Kingdom:
- Wage Definition: Only Basic Salary and Housing Allowance are subject to GOSI contributions. Discretionary perks, vehicle allowances, and overtime are exempt.
- Expatriate Protection: Under the Occupational Hazards branch, expatriates injured on duty receive free emergency and specialized medical treatment, temporary disability daily allowances (100% of wage), and lump-sum disability compensation.
Frequently Asked Questions
What are the GOSI deduction rates for Saudi nationals in 2026?
For Saudi nationals under the established scheme, the employee deduction is 9.75% of contributory wage (9.0% Annuities + 0.75% SANED). The employer contributes 11.75% (9.0% Annuities + 0.75% SANED + 2.0% Occupational Hazards), bringing total social security contributions to 21.5%.
Are expatriates (foreign workers) subject to GOSI deductions in Saudi Arabia?
No. Expatriate workers in Saudi Arabia do not contribute to Annuities (pension) or SANED. The employer pays a mandatory 2.0% contribution for Occupational Hazards (فرع الأخطار المهنية) to GOSI, resulting in 0 SAR deducted from the expatriate's salary.
Which salary components are subject to GOSI deductions?
Under GOSI regulations, only the Basic Wage (الأجر الأساسي) plus the Housing Allowance (بدل السكن) are subject to GOSI contributions. Transportation allowances, mobile bills, commissions, and overtime pay are completely exempt from contributory wages.
What is the maximum salary cap for GOSI contributions?
The statutory maximum insurable wage ceiling is SAR 45,000 per month for basic wage and housing allowance combined. Any salary amount exceeding SAR 45,000 is not subject to GOSI deductions or employer contributions.
How does the New Social Insurance Law (Pension Reform) work?
The New Social Insurance Law applies to new labor market entrants under age 50 with fewer than 20 years of existing service. It gradually increases annuity contribution rates by 0.5% annually starting from year 2 until reaching 11% for the employee and 11% for the employer (22% total), while gradually shifting the retirement age from 58 to 65.
📊 Saudi Statutory Comparative Breakdown Matrix (جدول المستحقات النظامية)
| Statutory Article / Obligation | Calculated Value |
|---|---|
| Primary Settlement / Net Amount | 0.00 SAR |