Social security in Saudi Arabia 2026

Expatriates contribute nothing to Saudi social insurance — the employer alone pays a 2% occupational-hazard premium for them, and end-of-service benefits substitute for a pension.

Saudi employees pay roughly 9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026) — 9% pension plus 0.75% unemployment insurance — with post-July-2024 joiners on a path of 0.5-point annual increases under the pension reform.

At a glance

top rate: ≈9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026) (Saudi employees; new joiners' rates rising)
entry band: 0% for expatriate employees
tax year basis: Monthly, through payroll
filing deadline: Employer-handled
residency basis: Nationality-based coverage
regime flag: Contribution base capped at SAR 45,000 a month

Rates

Employee-side contributions (2026)

Rate	Base	Applies to
0%	—	Expatriate employees — occupational-hazard cover is employer-funded
9%	Salary up to SAR 45,000/month	Saudi employees registered before July 2024 — pension (old age, disability, death)
0.75%	Same base	Unemployment insurance — Saudi employees (employer matches)
Rising by 0.5 points/year	Same base	Saudi employees who joined from July 2024 — the 2024 reform lifts pension rates annually

Thresholds & allowances

Expat substituteEnd-of-service gratuity
Employer-funded under labour law; nothing is deducted from expatriate pay
Dependent levySAR 400/month per dependent
A residency-system fee paid for each dependent family member — the main recurring expat cost

Residency

Residency trigger

Coverage follows nationality: Saudi employees join the pension and unemployment schemes; certain Gulf nationals contribute under home-scheme coordination.

Non-resident treatment

Civil servants, armed forces, domestic workers and some other groups sit outside the private-sector scheme; the self-employed may opt in.

Notes

The unemployment scheme is funded 2% in total, split equally between employer and employee.
The 2024 reform gradually raises new joiners' combined contributions by half a point a year — existing employees keep the old rates.
Employer-side contributions (pension, hazard) are separate and larger.
Pensions paid out are untaxed — there is no income tax to apply.

FAQ

Do expats pay social security in Saudi Arabia?

No — 0% is deducted from expatriate salaries; employers pay a 2% hazard premium, and the end-of-service gratuity is the pension substitute.

What do Saudi employees contribute?

About 9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026) — 9% pension plus 0.75% unemployment — on salary up to SAR 45,000 a month, with post-2024 joiners on gradually rising rates.

Figures: tax year 2026, compiled from public sources. Not tax advice.

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