Worked example
A national employee earning 13,000 SAR a month. The calculator above opens with these figures; change them or pick “Expatriate” to compare.
| Item | Per month |
|---|---|
| Basic salary | 10,000.00 SAR |
| Housing allowance | 2,500.00 SAR |
| Other allowances | 500.00 SAR |
| Gross salary | 13,000.00 SAR |
| Contributory wage | 12,500.00 SAR |
| Annuities (pension) 9% on 12,500 SAR | −1,125.00 SAR |
| SANED unemployment insurance 0.75% on 12,500 SAR | −93.75 SAR |
| Total deducted from your pay | 1,218.75 SAR |
| Net salary | 11,781.25 SAR |
| Annuities (pension) 9% on 12,500 SAR | 1,125.00 SAR |
| Occupational hazards 2% on 12,500 SAR | 250.00 SAR |
| SANED unemployment insurance 0.75% on 12,500 SAR | 93.75 SAR |
| Total employer contributions | 1,468.75 SAR |
| Total cost to the employer | 14,468.75 SAR |
An expatriate on the same pay has 0.00 SAR deducted and takes home 13,000.00 SAR; the employer pays 250.00 SAR.
Contributions and net salary for nationals by salary
| Gross salary | Contributory wage | Employee pays | Net salary | Employer pays |
|---|---|---|---|---|
| 6,500 SAR | 6,250 SAR | 609.38 SAR | 5,890.63 SAR | 734.38 SAR |
| 9,750 SAR | 9,375 SAR | 914.06 SAR | 8,835.94 SAR | 1,101.56 SAR |
| 13,000 SAR | 12,500 SAR | 1,218.75 SAR | 11,781.25 SAR | 1,468.75 SAR |
| 19,500 SAR | 18,750 SAR | 1,828.13 SAR | 17,671.88 SAR | 2,203.13 SAR |
| 26,000 SAR | 25,000 SAR | 2,437.50 SAR | 23,562.50 SAR | 2,937.50 SAR |
| 39,000 SAR | 37,500 SAR | 3,656.25 SAR | 35,343.75 SAR | 4,406.25 SAR |
| 65,000 SAR | 45,000 SAR | 4,387.50 SAR | 60,612.50 SAR | 5,287.50 SAR |
Per month, with the same salary split as the example (registered before July 2024).
Contribution rates
Saudis registered before 3 July 2024
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Annuities (pension) | Employee | 9% | from 1,500 SAR up to 45,000 SAR |
| SANED unemployment insurance | Employee | 0.75% | from 1,500 SAR up to 45,000 SAR |
| Annuities (pension) | Employer | 9% | from 1,500 SAR up to 45,000 SAR |
| Occupational hazards | Employer | 2% | from 1,500 SAR up to 45,000 SAR |
| SANED unemployment insurance | Employer | 0.75% | from 1,500 SAR up to 45,000 SAR |
Saudis registered from 3 July 2024
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Annuities (pension) | Employee | 9% from Jul 3, 2024, 9.5% from Jul 1, 2025, 10% from Jul 1, 2026, 10.5% from Jul 1, 2027, 11% from Jul 1, 2028 | from 1,500 SAR up to 45,000 SAR |
| SANED unemployment insurance | Employee | 0.75% | from 1,500 SAR up to 45,000 SAR |
| Annuities (pension) | Employer | 9% from Jul 3, 2024, 9.5% from Jul 1, 2025, 10% from Jul 1, 2026, 10.5% from Jul 1, 2027, 11% from Jul 1, 2028 | from 1,500 SAR up to 45,000 SAR |
| Occupational hazards | Employer | 2% | from 1,500 SAR up to 45,000 SAR |
| SANED unemployment insurance | Employer | 0.75% | from 1,500 SAR up to 45,000 SAR |
Expatriates
| Branch | Paid by | Rate | On |
|---|---|---|---|
| Occupational hazards | Employer | 2% | up to 45,000 SAR |
Official source: Social Insurance Law (Royal Decree M/273), MISA, PIFSS: GCC contribution rates and wages (private sector), PwC: GCC social security updates 2026. Rates checked on Oct 29, 2026.
Questions people ask
Is there income tax on salaries in Saudi Arabia?
No, there is no personal income tax on salaries. The only deductions are social insurance for nationals.
What pay counts for contributions?
Basic salary plus housing allowance (in-kind housing counts as two months of basic salary a year), from SAR 1,500 up to SAR 45,000 a month.
Do expatriates pay social insurance?
No. The GOSI scheme covers nationals and GCC citizens; expatriates get an end-of-service gratuity under the labour law, and the employer pays 250.00 SAR a month for them.
What about GCC citizens working here?
They stay in their home country’s scheme through the GCC extension of insurance protection and pay their home country’s rates.
Reviewed by Soufyane S.. Last updated Oct 29, 2026. How we check numbers
Estimates for information only, not tax, legal or financial advice. Check with an adviser or the official tax authority.