Saudi Arabia: GOSI Contribution Rates & Saned Unemployment Fund 2026

For 2026, Saudi Arabia runs two parallel GOSI systems. Existing System (pre-3 July 2024 employees) stays at 21.5% (employer 11.75% + employee 9.75%). New System (post-3 July 2024) is 22.5% until July 2026, rising to 23.5% from 1 July 2026 under annual 0.5% uplifts. Non-Saudis remain at 2% employer-only. SAR 45,000 cap, Nitaqat, WPS, Qiwa, and ZATCA e-invoicing Phase 2 continue.

Effective Date

• 1 January 2026 (in effect); next New System uplift 1 July 2026

Published

• Social Insurance Law (Royal Decree, eff. 3 July 2024); GOSI , gosi.gov.sa; HRSD circulars

Key Points

• Two systems apply based on employee’s first GOSI registration date.
• Existing System unchanged at 21.5%; New System rises 0.5% annually each July.
• Non-Saudi employer contribution unchanged at 2% (occupational hazards).
• Contribution cap remains SAR 45,000/month (basic + housing).
• Nitaqat, WPS/Mudad, Qiwa, Musaned, and ZATCA Phase 2 obligations remain.

Payroll action

• Segregate employees by GOSI system and apply correct rate table.
• Update New System rates from 1 July 2026 (12.75% / 10.75%).
• Keep non-Saudi employer rate at 2% and cap base at SAR 45,000.
• Maintain Nitaqat, Qiwa, Musaned, and WPS/Mudad compliance.
• Track ZATCA e-invoicing Phase 2 rollout for large employers.

gov.sa