Salary Breakdown and Allowances Calculator in Excel: Net Pay, GOSI and Employer Cost

The package in a job offer is neither what the employee receives nor what you pay. The employee loses social insurance and absence from it, while the employer adds its insurance share and an end-of-service accrual. So both sides are often surprised at the first payslip.

This sheet splits the package into basic, housing and transport at percentages you set, then calculates for each employee overtime, absence deduction and GOSI on basic plus housing, reaching net pay and your real monthly cost, and prints a payslip for whoever you pick.

Who is it for?

• Business owners who prepare salary offers
• HR and payroll officers
• Employees comparing offers
• Accountants estimating the cost of hiring

What is inside the sheet?

• A payroll for twelve employees with room for twenty-four
• Package split into basic, housing and transport at editable percentages
• Three GOSI categories: Saudi existing, Saudi new and non-Saudi
• Overtime pay, absence deduction, bonus and other deductions
• Net pay, employee and employer GOSI and an end-of-service accrual
• A print-ready payslip for any employee
• Two charts for net pay and employer cost

How to use it

1. Set housing and transport percentages, the wage cap and the GOSI rates.
2. Enter each employee package, category and years of service.
3. Record the month absence, overtime, bonuses and deductions.
4. Pick the employee on the payslip sheet and print it.

Formulas used

• Basic = package ÷ (1 + housing % + transport %)
• Overtime pay = basic ÷ 30 ÷ 8 × 1.5 × hours
• Employee GOSI = lower of (basic + housing) and the cap × rate
• Net = package + overtime + bonus − absence − GOSI − deductions
• Employer cost = earnings + employer GOSI + end-of-service accrual

Worked example from the sheet itself

An employee with an 18,000 package: basic 13,333.33, housing 3,333.33 and transport 1,333.33.

• GOSI at 9.75% on 16,666.67 is 1,625 and net pay is 16,375.
• The employer pays 1,958.33 insurance and 1,500 accrual, so the cost is 21,458.33.
• For the whole team: net 129,243 and cost 165,111, which is 20.3% above packages, with GOSI of 24,676 from both sides.

Why the split matters

Social insurance and end-of-service benefits are calculated on specific parts of pay, not all of it. Basic and housing form the insured wage, while transport, bonuses and overtime do not. So the split percentages change net pay and cost together.

GOSI

The deduction depends on the employee category: a Saudi registered before mid-2024 is on the existing scheme, one registered later is on a scheme whose rate steps up yearly, and a non-Saudi has no deduction while the employer pays 2%. Rates sit in an editable table, so update them from the GOSI website; the insured wage has a monthly cap.

Overtime and absence

Overtime is paid at the basic hourly rate plus half, and absence is deducted from the package by days. Both are editable in the settings if your contract differs.

Your real cost

An employee costs more than the package because of your insurance share and the end-of-service accrual. When you offer a package of 18,000 you commit about 21,458 a month. Know the gap before signing the contract.

Tips for best results

• Use the same split percentages across all contracts.
• Update GOSI rates whenever they change.
• Keep a PDF payslip for every month.
• Back every deduction with a written record.

Frequently asked questions

Does it work with the wage protection system?

It is a calculation and planning tool and does not upload files to the wage platform.

Can I add other allowances?

Add them to the package or the bonus depending on their nature.

What about another currency?

Use your own currency; the sheet is not tied to one.

Download the sheet

Press the download button at the top of the page to get the Excel file. It includes a full guide sheet, yellow input cells and formulas protected from accidental edits. The sheet is also available in Arabic from the language switcher.

Management estimates, not legal or tax advice; check current GOSI rates and the labour law.