Saudi Arabia GOSI Contribution Rates Increase 1 July 2026: New Employee & Employer Rates

The General Organization for Social Insurance (GOSI) contribution rates for Saudi national employees will increase effective 1 July 2026 under the third annual step-up of the phased reform programme introduced by the Social Insurance Law of 3 July 2024. This increase applies only to Saudi nationals registered with GOSI on or after 3 July 2024. Saudi nationals registered before that date remain on the existing (legacy) rates, and expatriate rates are unchanged.

GOSI Contribution Rate Increases: Effective 1 July 2026

Increase in GOSI Contribution Rates

• Under the Social Insurance Law, GOSI contribution rates for Saudi nationals are being increased in phased annual steps. The step-up effective 1 July 2026 raises the pension contribution by 0.5% for both the employee and the employer.
• The increase applies only to Saudi nationals registered with GOSI on or after 3 July 2024. The applicable rate is determined by each employee's GOSI registration date, not their hire date or contract start date.
• Where an employer has a mixed workforce of employees registered before and after 3 July 2024, the correct rate is applied to each employee individually.

Which Employees Are Affected

• Saudi nationals registered with GOSI on or after 3 July 2024 move to the new rates.
• Saudi nationals registered with GOSI before 3 July 2024 remain on the legacy rates, with no change.
• Expatriate employees are unaffected, with employer contributions remaining at 2% (occupational hazard only) and no employee contribution.

GOSI Contribution Base & Calculation

• Contributions are calculated on basic salary plus housing allowance, capped at SAR 45,000 per month. No other allowances or benefits are included in the contribution base.

Key Point: Registration Date Determines Rate

The applicable GOSI rate is determined by each employee's GOSI registration date (3 July 2024 or later vs. before), not their hire date, contract start date, or current employment status. Employers with mixed workforces must apply the correct rate to each employee individually based on their registration date.

Saudi Arabia GOSI 2026: Official Resources & Release Notes

• Download the official GOSI contribution rate publication