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Saudi GOSI Calculator (Expat)

2% of basic plus housing, paid by the employer only, capped at SAR 45,000 per month. The worker pays nothing. The July 2025 reforms left every expat-side number unchanged.

Last verified: 2026-06

Basic + housing form the GOSI wage base. Other allowances do not count.

Rules applied (GOSI expat)

  • Rate: 2% of wage base, employer only
  • Wage base: basic + housing, capped at SAR 45,000/month
  • Coverage: Occupational Hazards Insurance (OHI)
  • Employee contribution: zero

Monthly GOSI contribution

SAR 250.00

Employer pays SAR 250.00. Employee pays SAR 0.00.

Raw wage base (basic + housing)SAR 12,500.00Applicable wage baseSAR 12,500.00 Rate2% (employer only)Monthly employer contributionSAR 250.00Monthly employee contributionSAR 0.00Annual employer contributionSAR 3,000.00
Read the Saudi work permit guidePair with the end-of-service calculator

How GOSI for expats works

The General Organisation for Social Insurance (GOSI) is the Saudi state body that runs the social-insurance system. GOSI has two main branches: an Annuities branch that funds the Saudi-national pension scheme, and an Occupational Hazards branch that funds work-injury, disability and death compensation. Expat workers are enrolled only in the Occupational Hazards branch because they are not eligible for the Saudi pension. The contribution rate is 2% of the wage base, paid entirely by the employer. The worker pays nothing into GOSI and the payslip should never show a GOSI deduction line for an expat worker.

The 2% is calculated on a wage base that includes basic salary and housing allowance only. Other allowances such as transport, telephone, schooling, performance bonuses and commissions are excluded. The wage base is capped at SAR 45,000 per month, so any earnings above the cap do not generate additional GOSI cost. The cover, in return, pays for medical treatment of work-related injuries, partial salary during incapacity, and lump-sum compensation in cases of permanent disability or death caused by work. The benefits are paid directly by GOSI on a verified work-related claim. For the broader Saudi work-permit framework, see the Iqama renewal guide.

What counts as the wage base

The GOSI wage base is narrower than the Article 84 end-of-service wage definition. It includes only the basic salary plus the housing allowance, both as fixed monthly cash lines on the contract. A SAR 10,000 basic plus a SAR 2,500 housing allowance gives a GOSI wage base of SAR 12,500. A SAR 10,000 basic plus a SAR 2,500 housing allowance plus a SAR 800 transport allowance still gives a GOSI wage base of SAR 12,500; the transport line does not count. Provided housing in kind, where the worker lives in employer-arranged accommodation rather than receiving a cash allowance, gives a GOSI wage base of just the basic salary because there is no cash housing line to add.

The SAR 45,000 cap

The wage base is capped at SAR 45,000 per month before the 2% rate is applied. A worker on a basic of SAR 40,000 plus a SAR 10,000 housing allowance has a raw base of SAR 50,000, which is pulled back to SAR 45,000 by the cap. The 2% is then applied to the capped figure, giving SAR 900 per month for the employer. Earnings above the cap are not subject to GOSI on the expat side. The cap has been in place at the current level since 2021 and remained unchanged in the July 2025 reform package. The GOSI benefits payable to a high-earner worker are also computed on the capped wage, so the cap protects the employer cash flow but also limits the worker's compensation ceiling on a work-related claim.

Worked examples

Example 1: Basic SAR 10,000, housing SAR 2,500. Wage base SAR 12,500. Below the cap. Employer GOSI is 2% of SAR 12,500, that is SAR 250 per month. Employee GOSI is zero. Annual employer cost is SAR 3,000.

Example 2: Basic SAR 40,000, housing SAR 10,000. Raw wage base SAR 50,000. Cap pulls this to SAR 45,000. Employer GOSI is 2% of SAR 45,000, that is SAR 900 per month. Employee GOSI is zero. Annual employer cost is SAR 10,800.

Example 3: Basic SAR 6,000, housing provided in kind (no cash line).Wage base is just SAR 6,000. Employer GOSI is 2% of SAR 6,000, that is SAR 120 per month. Employee GOSI is zero. Annual employer cost is SAR 1,440. The same worker with a SAR 2,000 housing allowance on the contract would generate SAR 160 per month instead.

Edge cases and coverage

Saudi nationals

The 2% employer-only rule applies to expats only. Saudi nationals contribute to both the Occupational Hazards branch and the Annuities branch, at materially higher rates that are split between the employer and the worker. The calculator above does not apply to Saudi-national salaries. The GOSI portal at gosi.gov.sa shows the current Saudi-national bracket.

Domestic workers

Domestic workers fall under the separate Musaned regime and are not enrolled in GOSI. The 2% does not apply. Work-injury cover for domestic workers runs through the employer's mandatory health insurance and dedicated domestic-worker insurance products.

Non-work illness

GOSI Occupational Hazards covers only work-related injuries and occupational diseases. A non-work illness, including most chronic conditions, is not covered by GOSI and falls under the employer-provided health insurance which is separately mandatory under Saudi labour law.

Premium Residency

Premium Residency holders are still subject to GOSI Occupational Hazards if they are employed by a Saudi entity. The Premium Residency relieves the worker from Iqama-cost lines but does not change the GOSI rule on the employer side.

What it means for offers and exits

GOSI is a cost that sits on the employer side and does not show up on the worker payslip. When you negotiate a Saudi offer, the GOSI 2% is part of the employer's total cost of hire but it is not part of your take-home or your end-of-service base. Pair this calculator with the end-of-service calculator to see the lump-sum payable at separation, and with the Iqama cost calculator to see the full annual cost-to-employer once levy, GOSI and renewal are all in.

For the wider residency and labour framework, the Iqama renewal guide and the Premium Residency guide cover the related transactions.

Frequently asked

What is the GOSI rate for expats in Saudi Arabia in 2026?

Expat workers in the Saudi private sector are covered only by the Occupational Hazards Insurance (OHI) branch of GOSI. The rate is 2% of the wage base, paid entirely by the employer. The worker pays nothing. The wage base is basic salary plus housing allowance, capped at SAR 45,000 per month. This means a worker on SAR 60,000 total gets GOSI calculated on SAR 45,000, not the full salary. The rate and cap stayed unchanged through the July 2025 GOSI reforms; only Saudi-national contribution rates moved.

Why do expats pay nothing into GOSI?

The GOSI system has two main branches: the Annuities branch which funds pensions, and the Occupational Hazards branch which funds work-injury and disability compensation. Saudi nationals contribute to both branches and receive a pension at retirement. Expats are not eligible for a Saudi pension, so they are enrolled only in the Occupational Hazards branch and only the employer pays. The 2% covers work-injury claims, disability and death compensation for the worker, which is why the legislator put the cost on the employer rather than the worker.

What does the housing allowance need to look like?

The housing allowance counts only if it is a fixed monthly cash line on the contract. Provided housing in kind, hotel arrangements at the employer's expense and one-off rental top-ups do not count for GOSI purposes. If the contract states a SAR 2,500 monthly housing allowance, that line plus the basic salary forms the GOSI wage base. If housing is purely provided in kind with no cash equivalent on the contract, only the basic salary forms the base and the GOSI contribution is calculated on a smaller number.

How is the SAR 45,000 cap applied?

The cap is applied to the monthly wage base before the 2% rate is calculated. A worker on a basic of SAR 40,000 plus a SAR 10,000 housing allowance has a raw base of SAR 50,000. The cap pulls this back to SAR 45,000. The 2% is then applied to SAR 45,000, giving SAR 900 per month for the employer. Earnings above the cap, including any portion of basic and housing that exceeds the cap, are not subject to the GOSI 2%. The cap has been at SAR 45,000 since the 2021 GOSI ceiling update and remained unchanged in the July 2025 reforms.

Is GOSI compulsory or optional for the employer?

GOSI registration is compulsory for every private-sector employer in Saudi Arabia and the 2% Occupational Hazards contribution is mandatory for every expat worker on the books. Non-registration is a direct labour-law breach and the employer cannot legally process a Mudad payroll without GOSI status. The worker has no opt-out; the contribution is part of the cost-of-employment in every offer the employer writes, even if the worker never sees it on a payslip line.

What is the practical benefit for the worker?

The Occupational Hazards branch covers medical treatment for work-related injuries and occupational diseases at no cost to the worker, plus partial salary while the worker is incapacitated. If a work injury results in permanent disability, GOSI pays a lump-sum or monthly compensation. In a fatal work-related case, GOSI pays a survivor benefit to the registered family. The cover is purely occupational, not general health insurance; a non-work illness is not covered by GOSI and falls under the separate health insurance the employer is required to provide.

Does GOSI count toward end-of-service?

No. GOSI and end-of-service are separate. The end-of-service award under Article 84 is a one-off payment at separation calculated on the last wage and the tenure. The GOSI contribution is a recurring monthly cost for the employer that funds the Occupational Hazards branch. The two figures do not net against each other. Use the{' '}end-of-service calculator for the Article 84 figure.

What changed in the July 2025 GOSI reforms?

The July 2025 reforms changed Saudi-national contribution rates and added new benefit categories on the pension side. The expat-side rules stayed exactly as before: 2% Occupational Hazards, employer only, basic plus housing, capped at SAR 45,000. No expat-side rate changed and no new branch was added for expats. Any HR slide deck that quotes a different expat figure for 2026 is wrong; the official GOSI portal confirms the 2% employer-only rule.