Complete Salary and GOSI Calculation Guide 2025

Published: January 9, 2025 Finance 12 min read
Salary and GOSI Guide

Understanding how to calculate your net salary after GOSI and tax deductions is essential for every employee in Saudi Arabia. In this comprehensive guide, we'll explain all deductions, allowances, and accurate formulas to calculate your actual salary.

What is GOSI?

The General Organization for Social Insurance (GOSI) is a Saudi government agency that implements social insurance regulations. It aims to provide social protection for private sector employees through:

  • Retirement pension
  • Occupational hazards compensation
  • Unemployment compensation (SANED)
  • End of service benefits

Basic Salary Components

To accurately calculate your net salary, understand your gross salary components:

1. Basic Salary:

The base amount agreed in the employment contract, must be at least 40% of total salary per Saudi labor law.

2. Housing Allowance:

Typically 25% to 30% of basic salary.

3. Transportation Allowance:

Ranges between 10% to 15% of basic salary.

4. Other Allowances:

  • Phone allowance
  • Children's education allowance
  • Administrative nature allowance
  • Special bonuses

GOSI Deduction Rates 2025

Deduction rates differ between Saudi and expatriate employees:

For Saudi Employees

Employee Deduction: 10%

  • 9% for retirement pension
  • 1% for unemployment (SANED)

Employer Contribution: 12%

  • 9% for pension
  • 2% for occupational hazards
  • 1% for unemployment

For Expatriate Employees

Employee Deduction: 0%

No GOSI deduction from expatriate salary

Employer Contribution: 2%

  • 2% only for occupational hazards

Net Salary Calculation Formula

For Saudi Employees:

Net Salary = Gross Salary - (Basic Salary × 10%)

Practical Example:

  • Basic Salary: SAR 8,000
  • Housing Allowance: SAR 2,400
  • Transportation: SAR 800
  • Gross Salary: SAR 11,200
  • GOSI Deduction: 8,000 × 10% = SAR 800
  • Net Salary: SAR 10,400

Minimum and Maximum Subscription Limits

GOSI has set subscription limits:

  • Minimum subscription wage: SAR 1,500 monthly
  • Maximum subscription wage: SAR 45,000 monthly

If your basic salary exceeds SAR 45,000, GOSI is calculated on SAR 45,000 only.

End of Service Benefits

According to Saudi Labor Law, employees are entitled to end of service benefits calculated as follows:

Service Duration Benefit
Less than 2 years No benefit
2 to 5 years Half month per year for first 5 years
More than 5 years Half month per year for first 5 years + full month per year thereafter

Financial Planning After Knowing Your Net Salary

After calculating your net salary, proper financial planning is important. Here are some useful tools:

💰

Salary Calculator

Calculate net salary after GOSI

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📊

Investment Calculator

Plan to invest part of your salary

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💵

Savings Calculator

Set monthly savings goals

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Conclusion

Understanding how to calculate your net salary and knowing your employee rights is essential for sound financial planning. Use our free salary calculator to accurately calculate your net salary, and plan your financial future using our savings calculator and investment calculator.

FAQs

No, GOSI deductions are taken from basic salary only, not from allowances like housing and transportation.

According to Saudi Labor Law, basic salary must be at least 40% of total salary.

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