GOSI contribution rates — Saudi Arabia
The current GOSI contribution split in Saudi Arabia, published from the same statutory table the AhlanHamad payroll engine deducts with — so what you read here is what payroll actually applies.
GOSI contribution rates
| Who pays | Rate (% of covered wage) |
|---|---|
| Employer | 11.75% |
| Employee | 9.75% |
| Total | 21.5% |
Rates are the current statutory headline rates for covered employees. Scheme branches, phase-ins for new joiners, and sector variations can adjust the effective rate — the payroll engine applies these automatically.
Who is covered
GOSI contributions apply to Saudi nationals employed in Saudi Arabia. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead.
Expatriates are still enrolled in the occupational hazards branch: the employer pays 2% of the contributory wage for them every month.
Wage base and caps
Several GCC schemes cap or floor the contributory wage, and some apply phase-ins by registration date. Those limits are law-specific — AhlanHamad payroll applies the current ones automatically; we don't publish a single figure here because it varies by case.
Statutory rules current as of August 2026. These are the statutory baselines, stated for general information — not legal advice. Entitlements can vary with tenure, sector, and contract; verify your specific case.
Frequently asked questions
What is the employer GOSI contribution rate in Saudi Arabia?
The employer contributes 11.75% of the covered wage to GOSI.
What is the employee GOSI contribution rate in Saudi Arabia?
The employee contributes 9.75% of the covered wage to GOSI.
What is the total social-insurance rate in Saudi Arabia?
Employer and employee GOSI contributions total 21.5% of the covered wage.
Do expatriates contribute to GOSI?
GOSI contributions apply to Saudi nationals employed in Saudi Arabia. Expatriate employees are not enrolled in the state pension scheme — they receive the statutory end-of-service gratuity instead. Expatriates are still enrolled in the occupational hazards branch: the employer pays 2% of the contributory wage for them every month.
Is there a cap on the GOSI contributory wage?
Several GCC schemes cap or floor the contributory wage, and some apply phase-ins by registration date. Those limits are law-specific — AhlanHamad payroll applies the current ones automatically; we don't publish a single figure here because it varies by case.
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Read the Saudi Arabia labour-law quick guide · All AhlanHamad tools for Saudi Arabia