Saudi GOSI Rates From July 2026: Who Pays What

Since the new Social Insurance Law took effect on 3 July 2024, Saudi Arabia has run two GOSI systems side by side. Which one applies depends on when a Saudi employee first registered with GOSI, and the new system's pension rate rises every July. The latest step came on 1 July 2026.

Rates from 1 July 2026

• Saudis first registered on or after 3 July 2024 (new system): employee 10.75%, employer 12.75%. That's 10% each to pensions, 0.75% each to SANED unemployment insurance and 2% from the employer for occupational hazards.
• Saudis registered before 3 July 2024: unchanged at 9.75% from the employee and 11.75% from the employer (9% each to pensions).
• Non-Saudis: nothing from the employee; the employer pays 2% for occupational hazards only.

Contributions are calculated on basic salary plus housing allowance, up to SAR 45,000 a month. Transport and other allowances aren't included.

An example

The same salary on the old system costs the employee SAR 1,462.50 and the employer SAR 1,762.50, SAR 150 less each. For an expatriate on the same pay the employer pays SAR 300 and nothing comes out of the salary.

What happens next

For new-system contributors the pension rate rises by 0.5% for both employee and employer each July until it reaches 11% each in July 2028. The total will then be 24%. Old-system contributors stay at their current rates.

What employers should check

1. Every Saudi employee's system, based on their first GOSI registration date, not their start date with you.
2. That payroll switched new-system employees to 10.75% and 12.75% from the July 2026 payroll.
3. That the base is basic plus housing only, capped at SAR 45,000. On a SAR 60,000 base, only SAR 45,000 counts: SAR 4,837.50 from a new-system employee.
4. That expatriates are registered for occupational hazards only.

Tip: GOSI contributions are separate from end-of-service awards, which employers pay under the Labour Law. Budget for both.