∑Free tool
Saudi Arabia salary & GOSI calculator
Enter a monthly basic salary and see the gross, the GOSI deduction and the net. There is no personal income tax on employment income in Saudi Arabia.
Indicative, using 2025 statutory rates. Verify with your payroll adviser before relying on it.
Contribution ceiling applied
01How net salary is calculated
How net salary is calculated
GOSI is charged on basic salary plus the housing allowance only — transport and other allowances are excluded, which is why the deduction is smaller than 9.75% of gross. The contribution base is capped at SAR 45,000.
02Contribution rates
Contribution rates
| Employee — pension | 9% |
| Employee — SANED (unemployment) | 0.75% |
| Employer — pension | 9% |
| Employer — SANED | 0.75% |
| Employer — occupational hazards | 2% |
| Contribution ceiling | 45,000 SAR |
03Income tax brackets
No income tax on salaries
No. Employment income is not subject to personal income tax, so the only statutory deduction is GOSI.
04What the employer pays
What the employer pays
The employer pays 11.75% of the same base — 9% pension, 0.75% SANED and 2% occupational hazards. For non-Saudi employees only the 2% occupational hazards applies, and there is no employee deduction.
05Frequently asked questions
Frequently asked questions
Is GOSI calculated on the full salary?
No — only on basic salary plus the housing allowance, and only up to SAR 45,000. Transport and other allowances are excluded entirely.
Do expatriates pay GOSI?
Non-Saudi employees have no employee-side deduction. The employer pays 2% for occupational hazards cover.
Is there income tax on salaries in Saudi Arabia?
No. Employment income is not subject to personal income tax, so the only statutory deduction is GOSI.
06Calculators for other countries
07Related reading
Want this calculated for every employee, automatically?
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