The branches
- Pensions (annuities): retirement, disability and death benefits, for Saudis.
- SANED: unemployment insurance, for Saudis, 0.75% on each side.
- Occupational hazards: work injuries and diseases, 2% paid by the employer for all employees.
Rates in 2026
| Employee | Employer | Total | |
|---|---|---|---|
| Saudi, registered before 3 July 2024 | 9.75% | 11.75% | 21.5% |
| Saudi, new system (from July 2026) | 10.75% | 12.75% | 23.5% |
| Non-Saudi | 0% | 2% | 2% |
New-system increases
The pension share rises by 0.5% for both employee and employer every July:
| From | Pension share each | Employee deduction |
|---|---|---|
| July 2025 | 9.5% | 10.25% |
| July 2026 | 10% | 10.75% |
| July 2027 | 10.5% | 11.25% |
| July 2028 | 11% | 11.75% |
The contribution base
Contributions are calculated on basic salary plus housing allowance, up to 45,000 SAR a month. Transport and other allowances aren’t included.
Example
A Saudi employee on the old system with a 10,000 SAR basic salary and 2,500 housing:
- Contribution base: 12,500 SAR
- Employee deduction: 12,500 × 9.75% = 1,218.75 SAR
- Employer share: 12,500 × 11.75% = 1,468.75 SAR
Work out your deduction and net pay with the GOSI calculator.