GOSI Calculator Saudi Arabia: 9.75% Employee + 12.75% Employer (2026 Guide)

If you earn a salary in Saudi Arabia — whether Saudi or expatriate, public or private sector — your payslip is shaped by three numbers most people never see clearly: the GOSI employee share (9.75%), the GOSI employer share (12.75%), and the 2% SANID/occupational hazards portion that took effect in 2024. This guide shows exactly how a Saudi gross salary becomes a net take-home, what counts as the GOSI wage, and how to read your offer letter the right way.

The basic formula: Net monthly = (Basic + Housing + Transport/Other) − GOSI employee share. For Saudi employees, GOSI is calculated on (Basic + Housing) only — transport and other allowances are not subject to GOSI. The 9.75% employee share is withheld from the salary; the 12.75% employer share is paid on top of gross and is not deducted from your paycheck. Since 2024, an additional 2% is collected for SANID (Sanad) and occupational hazards — this is paid by the employer and is not deducted from the employee.

Step 1: Identify your GOSI wage. For a Saudi employee, the GOSI wage is Basic + Housing. Transport allowance, mobile allowance, and other cash allowances are NOT included. If your offer says Basic = 8,000 SAR, Housing = 2,500 SAR, Transport = 800 SAR, then your GOSI wage is 10,500 SAR.

Step 2: Compute the GOSI employee share (9.75%). 10,500 × 0.0975 = 1,023.75 SAR. This is withheld from your monthly salary. Note: GOSI is capped at SAR 45,000 of monthly contribution. If your (Basic + Housing) is above 45,000, the cap applies.

Step 3: Compute the GOSI employer share (12.75%). 10,500 × 0.1275 = 1,338.75 SAR. This is paid by the employer separately — it is not part of your payslip deduction. The employer also pays the 2% SANID portion: 10,500 × 0.02 = 210 SAR. Total employer cost (excluding salary): 1,338.75 + 210 = 1,548.75 SAR.

Step 4: Compute your gross monthly. Gross = Basic + Housing + Transport + Other = 8,000 + 2,500 + 800 + 0 = 11,300 SAR.

Step 5: Subtract the GOSI employee share. Net = 11,300 − 1,023.75 = 10,276.25 SAR. That is your take-home pay for the month.

Step 6: Annualize. Annual net = 10,276.25 × 12 = 123,315 SAR. Annual gross = 11,300 × 12 = 135,600 SAR. The annual gap of 12,285 SAR is exactly 9.75% of (Basic + Housing) × 12 — your total yearly GOSI deduction.

Special case 1: Non-Saudi employees in the private sector. Non-Saudi employees are generally NOT enrolled in GOSI under current rules — neither the 9.75% employee share nor the 12.75% employer share applies. The 2% SANID portion may still apply for occupational hazards insurance, depending on the company policy. Net salary for non-Saudis is usually higher for the same gross, because the 9.75% deduction does not apply. Always confirm with HR which scheme your contract uses.

Special case 2: Government vs private sector. The rule above applies to private-sector employees under the Saudi Labor Law. Government employees (civil servants, military, etc.) fall under a different pension scheme (GOSI public-sector branch or the pension fund) with different rates. This guide covers the private sector, which is the most common case. If you are a government employee, ask your HR for the exact breakdown.

Special case 3: The SAR 45,000 cap. The GOSI monthly contribution is capped at SAR 45,000. In practice, this means if your (Basic + Housing) is, say, 60,000 SAR, the GOSI is calculated on 45,000 — not on 60,000. The 9.75% employee deduction is 4,387.50 SAR (not 5,850 SAR), and the 12.75% employer share is 5,737.50 SAR (not 7,650 SAR).

How to read your offer letter in KSA. Most Saudi offer letters list: (1) Basic Salary, (2) Housing Allowance, (3) Transport or Other Allowances, (4) Total Monthly Salary (sometimes called Gross). The GOSI calculation should always be based on (1) + (2) only. If a recruiter quotes you a "salary" of, say, 14,000 SAR, ask: is that the gross (Basic + Housing + Transport), or just Basic? In Saudi hiring, "all-in" or "total" salary is common — clarify which is which before you sign.

Common mistakes to avoid. Mistake 1: calculating GOSI on the full gross (including transport). The 9.75% applies only to (Basic + Housing). Mistake 2: forgetting the SAR 45,000 cap for high earners. Mistake 3: assuming non-Saudis pay GOSI the same as Saudis — they typically do not, in the private sector. Mistake 4: ignoring the 2% SANID portion (2024+). Mistake 5: not annualizing — your net monthly × 12 is not exactly your annual net if there are bonuses, deductions, or unpaid leave during the year.

How to compare two Saudi job offers. Use net monthly as the comparable number, not gross. Offer A: Basic 8,000, Housing 2,000, Transport 500. Offer B: Basic 7,500, Housing 2,500, Transport 500. Same gross (10,500), same GOSI (1,023.75 employee), same net (9,476.25). They are equivalent. But if Offer B has higher Housing, the GOSI base is higher too, so the actual GOSI deduction is higher and the net is lower. Always run both through the same Saudi salary calculator before deciding.

End-of-service (Article 84) interaction. Your end-of-service award (مكافأة نهاية الخدمة) is calculated on your last (Basic + Housing) — same base as GOSI. So a higher Housing allowance does two things: it increases your GOSI base (slightly reducing net), and it increases your future EOS award (which is paid out at the end of service, untaxed). Over a 5-year tenure, the EOS increase usually outweighs the GOSI increase, so a higher-Housing offer is generally better for long-term employees. The Saudi EOS Calculator on this site shows the trade-off.

Frequently asked: yes, GOSI is mandatory for all Saudi private-sector employees. Yes, your employer is legally required to register you within 30 days of your start date. Yes, the 9.75% is your money — it goes into your GOSI account and is paid back to you as a pension or end-of-service benefit, depending on your tenure. Yes, the Salary Calculator on this site handles all of this automatically — pick Saudi/Non-Saudi, enter your Basic, Housing, and Transport, and see monthly and annual gross, net, and the GOSI employee/employer shares itemized.

The free Saudi Salary Calculator on this site is built specifically for KSA payroll. It applies the 9.75% employee + 12.75% employer + 2% SANID (2024+) rules, handles the SAR 45,000 cap, and shows both Saudi and non-Saudi cases. The result is instant, and the URL keeps your inputs — bookmark it or share it with HR if there is a discrepancy. Use it before signing an offer, before negotiating a raise, or anytime you want to double-check your payslip.