Statutory Payroll Model (KSA Labor Law)

GOSI Contribution Calculator 2026

Calculate exact statutory social insurance deductions for Saudi nationals (9% employee pension vs 11.75% employer liability) and expatriate workers (2% employer occupational hazard) in accordance with published General Organization for Social Insurance rules.

Employee & Wage Parameters

Employee Nationality / Status *

🇸🇦 Saudi National🌍 Non-Saudi Expat

Saudi nationals are subject to Retirement Pension (9% employee / 9% employer), SANED (0.75%), and Hazard (2%).

Basic Monthly Salary (SAR) *Core Component

SAR

Monthly Housing Allowance (SAR)Included in GOSI Base

SAR

Effective GOSI Contributory Base:SAR 7,500

Monthly Calculation Output

Saudi: 20.75%

Employee Monthly Deduction (9.0%)Payroll Cut

SAR 675.00

Deducted directly from monthly salary slip

Employer Monthly Liability (11.75%)Company Cost

SAR 881.25

9% pension + 2% hazard + 0.75% SANED

Total Annual Corporate Liability

SAR 10,575.00

12-month projected statutory employer cost

Estimated Net Take-Home:SAR 6,825.00 / mo

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GOSI Regulatory Framework & Ceiling Rules

Contribution Salary Cap (SAR 45,000)

The maximum monthly contributory wage (Basic Salary + Housing Allowance) recognized by GOSI for pension calculations is SAR 45,000. Any monthly compensation exceeding SAR 45,000 is legally exempt from further percentage deductions.

Monthly Enrollment Deadlines

Under Article 19 of the Social Insurance Law, employers must enroll workers within the first 10 days of the following calendar month. Delayed registrations incur statutory fines starting at SAR 1,000 up to SAR 10,000 per unlisted worker.

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