Payslip Template Saudi Arabia (Free Excel Download)

Saudi Arabia Payslip Template (Free Excel Download)

A ready-to-use payslip template for Saudi employers, with the Kingdom's statutory deduction lines built in: GOSI employee and employer contributions for Saudi nationals (including SANED), the expat-only occupational-hazard line, and no income tax — Saudi Arabia levies no personal income tax on salaries. Copy it into Excel or Google Sheets and it is ready for your monthly payroll run.

How to Use This Template

1. Fill in the employer and employee header fields once — they stay the same every month.
2. Determine the contributory salary (basic salary plus housing allowance only), capped at SAR 45,000 per month.
3. Apply the GOSI lines for the employee's category: Saudi national (old vs. new system) or non-Saudi — the formulas are described beside each line.
4. Issue one copy to the employee and keep one for your payroll records.

Saudi Arabia Payslip Template

Employer: [Company Name] | GOSI Establishment No.: [] Employee: [Full Name] | National / Iqama No.: [] Designation: [] | GOSI Subscriber No.: [] Nationality category: [Saudi national / non-Saudi] | Pay Period: [Month / Year] | Payment Date: [DD/MM/YYYY]

Employer contributions (not deducted from employee):

Worked Example

Saudi national on the old system (enrolled before 3 July 2024): basic SAR 8,000 + housing SAR 2,000 = SAR 10,000 contributory salary (below the SAR 45,000 cap).

• GOSI pension employee: 9% × 10,000 = SAR 900 (deducted)
• SANED employee: 0.75% × 10,000 = SAR 75 (deducted)
• Net pay: 10,000 − 975 = SAR 9,075 (before other deductions)
• GOSI pension employer: 9% × 10,000 = SAR 900 (employer cost)
• SANED employer: 0.75% × 10,000 = SAR 75 (employer cost)
• Occupational hazards employer: 2% × 10,000 = SAR 200 (employer cost)
• Total employer cost: 10,000 + 1,175 = SAR 11,175 (11.75% on top of salary)
• New-system note: Saudi nationals entering the labour market from 3 July 2024 see the pension rate rise 0.5% on each side every July until 2028 — from July 2026 the all-in rates are 10.75% employee and 12.75% employer (10% pension each side plus SANED and hazards).
• Expat example: a non-Saudi on the same salary shows zero employee GOSI; the employer pays 2% × 10,000 = SAR 200 occupational-hazards cover only.
• There is no personal income tax on salaries in Saudi Arabia.

Statutory Notes for Saudi Arabia Payroll

• GOSI (General Organization for Social Insurance) is mandatory for all private-sector employees. Two rate systems exist: the old system (enrolled before 3 July 2024) at a fixed 9.75% employee / 11.75% employer, and the new system for labour-market entrants from 3 July 2024, where the pension rate rises 0.5% each side every July until 2028.
• SANED (unemployment insurance) is 0.75% employee + 0.75% employer for Saudi nationals; occupational hazards is 2% employer-only for all employees.
• Non-Saudi employees pay no GOSI — the employer pays 2% occupational-hazards cover only.
• Contributions are calculated on basic salary plus housing allowance only, capped at SAR 45,000 per month; transport and other allowances are excluded.
• There is no personal income tax on employment income in Saudi Arabia.
• Always verify each employee's GOSI category (old vs. new system) in the GOSI records before each payroll run, as the two categories carry different rates.

Pro Tips

• Check the employee's GOSI category first. Two Saudi nationals on identical salaries can carry different rates if one entered under the new system — never assume a single rate.
• Base contributions on basic + housing only. Transport, phone and other allowances are excluded from the GOSI base by definition.
• Apply the SAR 45,000 cap. Earnings above the cap attract no further GOSI contributions.
• Keep the GOSI subscriber number on every payslip. It is the identifier auditors and GOSI portals ask for.
• No income tax line needed. Saudi Arabia levies no personal income tax — don't copy a tax line from another country's template.

Frequently Asked Questions

Q1: What is GOSI on a Saudi payslip? A: GOSI is the General Organization for Social Insurance. For Saudi nationals on the old system, the employee line is 9.75% (9% pension + 0.75% SANED) and the employer line is 11.75% (9% pension + 0.75% SANED + 2% hazards) — both on the contributory salary.

Q2: Do expats pay GOSI in Saudi Arabia? A: No. Non-Saudi employees have no employee GOSI contribution; the employer pays only the 2% occupational-hazards line.

Q3: Is there income tax on salaries in Saudi Arabia? A: No. Saudi Arabia levies no personal income tax on employment income, so Saudi payslips carry no tax-withholding line.

Q4: What is the GOSI contribution ceiling? A: SAR 45,000 per month on the contributory salary (basic + housing allowance). Earnings above the cap attract no further contributions.

Q5: What is SANED? A: SANED is Saudi Arabia's unemployment-insurance scheme: 0.75% of the contributory salary from the employee and 0.75% from the employer, applicable to Saudi nationals.

Q6: Why do two Saudi employees have different GOSI rates? A: Nationals who entered the labour market from 3 July 2024 fall under the new system, where the pension rate rises 0.5% on each side every July until 2028 (10.75% employee / 12.75% employer from July 2026). Earlier enrollees stay on the fixed old rates.