Net Salary Calculator After GOSI Deductions in Saudi Arabia

Two colleagues in the same office, same basic salary, different payslips: one has 9.75% deducted and the other 10.75% (September 2026). Nobody made a mistake. The second joined the labour market after 3 July 2024, so they fall under the new social insurance system, where the annuities share rises by half a point every 1 July. The first has earlier contribution periods and stayed on the old rate.

The calculator works out your deduction for your situation and shows the breakdown line by line.

What is deducted from the employee

These figures come from GOSI's own pages: annuities are 18% of the contributory wage, 9% on the employee and 9% on the employer; SANED is 1.5%, split in half. We deliberately leave out the employer's share, because your question is what reaches your account.

The new-system phase-in table

The new Social Insurance Law was issued by Royal Decree M/273 and Council of Ministers Resolution 1022, and took effect on 3 July 2024. It applies to people entering the labour market who have no earlier contribution periods under either the civil retirement or the social insurance laws, in the civil public sector or the private sector. Their annuities rate, for the employee and the employer alike, rises 0.5 point each year until it reaches 11% (GOSI's guide):

The total column is a simple sum of the two before it. The increase does not apply to anyone with contribution periods before 3 July 2024, who stay on 9%. According to the guide, an employer can see which of its contributors are covered by the new system from the contributors list in its account.

The contributory wage

It is the basic wage plus the cash housing allowance. Commission and sales or profit percentages count as basic wage. Not in the base: allowances for the nature, risk or place of work, overtime, grants and annual bonuses (GOSI's definition).

The base has two limits: no more than SAR 45,000 and no less than SAR 1,500 a month. Someone earning 60,000 is deducted on 45,000 only, and someone earning 1,000 is deducted on 1,500.

Worked examples

Basic wage 8,000 + cash housing 2,000 = a base of SAR 10,000, plus other allowances of SAR 500, so gross pay is 10,500. Each figure below was computed with the tool's own logic:

For the ceiling: an actual base of SAR 60,000 on the previous system is deducted on 45,000, giving annuities of 4,050.00 and SANED of 337.50. For the floor: a base of 1,000 is deducted on 1,500, giving annuities of 135.00 and SANED of 11.25.

Where the tool stops

We list what the tool does not cover, and we repeat it here:

• In-kind housing. GOSI gives a value equal to two months of basic wage for housing the employer provides, but we did not find an explicit way to turn it into a monthly figure, so we did not model it.
• Civil-service employees under the civil retirement law. They have a separate system that the tool does not handle.
• The 1,500 and 45,000 limits on SANED. GOSI states them for the annuities branch. We found no separate published limit for SANED, so we applied the same two. If your payslip differs, this is the first place we would look.
• The employer's share. It does not appear here.

When the tool and your payslip disagree, trust your GOSI statement in the app, not the tool.

Common mistakes

Putting every allowance into the base. Transport, overtime and the annual bonus are outside the contribution base, so do not enter them under basic wage or housing.

Forgetting that basic wage includes commission. If part of your income is commission or a profit percentage, it is part of the base.

Assuming the rate is fixed forever. Under the new system the rate rises every 1 July until 2028, so your net pay shrinks without your salary changing.

Read also

SANED unemployment insurance · GOSI pension guide · Pension Estimator Calculator · End-of-Service Gratuity Calculator · Leave Entitlement Calculator · Saudi Labor Law Rights