Contributory wage
Also known as: GOSI wage · الأجر الخاضع للاشتراك · insurable wage
The contributory wage is the wage on which Saudi GOSI contributions are calculated: the basic wage plus the housing allowance, or the value of housing in kind under GOSI’s rule. Transport and food allowances, overtime and bonuses are excluded, and the wage is capped at 45,000 SAR a month.
Example
A Saudi employee with a basic wage of 12,000 SAR, housing of 3,000 SAR and transport of 800 SAR. The contributory wage is 15,000 SAR; transport is left out. Under the earlier rates 9.75% is deducted: 1,462.50 SAR.
What it means for HR
- It is not total pay. Calculating on gross pay overstates the contribution.
- Update it with GOSI whenever basic or housing changes, or WPS will flag a mismatch.
- Above 45,000 SAR no contribution is due on the excess.
Official sources
This is general information to help you understand the topic. It is not legal advice. Rules and rates change: always check the official text on the relevant authority’s platform and consult a qualified adviser before acting.
