Saudi Arabia | GOSI contribution rate increase, Saudi nationals hired from 3 July 2024

Saudi Arabia | GOSI contribution rate increase, Saudi nationals hired from 3 July 2024

Saudi Arabia's General Organisation for Social Insurance (GOSI) will apply an increased combined contribution rate for Saudi national employees registered under the new Social Insurance Law (introduced 3 July 2024), effective 1 July 2026.
What is changing
GOSI combined contribution rate, employees registered from 3 July 2024
  • From 1 July 2026, the total GOSI contribution rate for Saudi nationals hired from 3 July 2024 increases from 22.5% to 23.5%, split as follows:
    • Employer: 12.75% (10% pension + 2% occupational hazard + 0.75% SANED)
    • Employee: 10.75% (10% pension + 0.75% SANED)
  • Contributions are calculated on basic salary plus housing allowance, capped at SAR 45,000 per month.
  • This is the third annual 0.5% step-up under the phased reform programme running until 2028.
Legacy employees, no change
  • Saudi nationals registered with GOSI before 3 July 2024 remain on the legacy rate of 21.5%:
    • Employer: 11.75% (9% pension + 2% occupational hazard + 0.75% SANED)
    • Employee: 9.75% (9% pension + 0.75% SANED)
Expatriate employees, no change
  • Expatriate employees remain subject to occupational hazard coverage only.
  • Employer contribution: 2%. Employee contribution: 0%.
Important notes
  • Employers operating a mixed workforce of pre- and post-3 July 2024 hires must apply the correct rate to each employee individually.
  • The next scheduled step-up under the phased reform is expected on 1 July 2027.
Official source

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