GOSI social insurance: what Saudi and foreign employees pay
GOSI, the General Organization for Social Insurance, collects the social insurance contributions of private sector employers and their employees in Saudi Arabia. What a worker pays depends on whether the worker is a Saudi national. This guide sets out what could be read on GOSI's own pages, what could not, and why the calculators on this site do not work out a contribution.
Annuities: Saudi nationals only
The GOSI Annuities Branch page says the branch is compulsory for Saudi nationals only, and that the rate of contribution to it is 18% of the wage, of which the employer pays 9% and the contributor pays 9%. On a plain wage of SAR 10,000 that is SAR 900 from the employee and SAR 900 from the employer each month. A foreign employee is not in this branch, so nothing is taken from a foreign employee's wage for annuities.
The wage on which contributions are charged is the contributory wage that GOSI defines. It is not necessarily the whole wage, and the definition was not confirmed here, so SAR 10,000 is used only to show the arithmetic.
SANED, unemployment insurance
GOSI's frequently asked questions for contributors include the question whether the contributor can refuse to pay the insurance value of 0.75% to the unemployment insurance scheme, SANED. The wording gives the employee share as 0.75%, which is SAR 75.00 a month on SAR 10,000. Another question on the same page speaks of an employer share of 1%, so the employer share is not stated reliably. Third-party summaries give 0.75% for each side. The pages read do not say in text whether foreign workers are covered by SANED, and this site makes no claim about it.
Occupational hazards: paid by the employer
The occupational hazards branch covers work injuries and is paid by the employer. One GOSI page gives the rate as 2% of the contributory wage and a newer page is reported to give 1.5%. The pages read could not settle which is current. In either case it is the employer's cost, and nothing is deducted from the employee for it. This is the only branch that applies to a foreign worker.
Saudi nationals hired after July 2024
Secondary sources say a new rate schedule for annuities applies to Saudi nationals registered from 3 July 2024, with the rate stepping up over several years toward 11% for each side. The sources disagree on the current step, and it was not confirmed on a GOSI page, so the 9% above is the figure of the GOSI Annuities page and may not be your rate. Check the GOSI contribution statement for the exact figure.
Table of what is confirmed
| Branch | Saudi employee | Foreign employee | Confirmed on a GOSI page |
|---|---|---|---|
| Annuities | 9% of the contributory wage | not covered | yes, employee and employer shares and the Saudi-only scope |
| SANED (unemployment) | 0.75% | not stated | employee share only, from the wording of a FAQ question |
| Occupational hazards | nothing from the employee | nothing from the employee | employee share nil is implied by the employer-paid wording; the rate itself is not settled |
GOSI and the end-of-service award
The end-of-service award of the Labor Law is paid by the employer and does not come out of GOSI contributions. Article 74(4) of the Labor Law lets the contract end when the worker reaches the retirement age set by the Social Insurance Law, which links the two laws, but the award itself is worked out under Articles 84 and 85. The award calculator uses the monthly wage you enter, and no GOSI amount is taken off it.
What a payslip shows
A Saudi employee's payslip normally shows a GOSI line made up of the annuities and SANED shares. A foreign employee's payslip should show no GOSI deduction for annuities. If you are a foreign employee and your payslip shows one, or if a figure differs from the table, ask the employer's payroll team which branch it relates to, and use the GOSI contribution statement as the record. This site does not work out GOSI amounts and the example above is arithmetic only.
End-of-service award calculatorSources
- GOSI: Annuities Branch (compulsory for Saudi nationals only)
- GOSI: Frequently asked questions for contributors
- Ministry of Human Resources and Social Development: Awareness guide on the rights and duties of employers and workers (December 2025)
- Every rule used, with its source and check date: Sources and rates
This calculator is general information only. It follows the Saudi Labor Law (Royal Decree No. M/51) as listed on the Sources page, and your contract, payroll and personal situation may differ. Rules as at 2 November 2026.