Bahrain GOSI Calculator 2026
Under Law 14/2022, the employer GOSI rate for Bahraini private-sector workers is climbing from 17% in 2025 to 20% by 1 January 2028. Resolution 109/2023 added a 4.2% / 8.4% EOSB SIO overlay on top of the 3% workplace-injury contribution for non-Bahrainis. Use this calculator to size your true monthly cost-to-company per worker, project the 2026–2028 ramp, and compare hiring nationalities at the same wage.
Worker & Salary Details
Your Monthly Contribution Breakdown
Enter the wage and nationality to see GOSI contributions, EOSB SIO overlay, and the 2026–2028 employer ramp.
- Monthly Cost-to-Company
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Estimate only — based on Legislative Decree 24/1976, Law 14/2022, and Resolution 109/2023. Verify the live employer balance and remittances on the SIO Bahrain portal (sio.gov.bh). Government-sector rates and GCC-national rates may differ.
Multi-Year Employer Ramp (2026 → 2028)
Law 14/2022 raises the Bahraini employer rate by 1 percentage point each year until it reaches 20% on 1 January 2028. Use this view to budget headcount cost through the ramp.
| Year | Employer Rate | Monthly Employer Cost | Annual Employer Cost | Annual Cost-to-Company |
|---|
Expat rate is flat at 3% workplace-injury + EOSB SIO overlay — no Law 14/2022 ramp applies. Rows shown for budgeting consistency only.
Bahraini vs Expat — Same Wage
Side-by-side employer cost for hiring a Bahraini vs a non-Bahraini at the same monthly wage. Highlights the cost-to-company differential SMEs need for headcount budgeting.
Bahraini
- Monthly Employer Outlay
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- Monthly Employee Deduction
- 0
- Monthly Cost-to-Company
- 0
Non-Bahraini
- Monthly Employer Outlay
- 0
- Monthly Employee Deduction
- 0
- Monthly Cost-to-Company
- 0
- Differential (Bahraini − Non-Bahraini)
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At this wage, hiring a Bahraini is cheaper for the employer — usually because the GOSI ceiling caps the 18% rate while expat EOSB SIO uses the uncapped comprehensive wage.
At this wage, hiring a non-Bahraini is cheaper for the employer — the 3% + EOSB SIO overlay still totals less than the 2026 Bahraini employer rate (18%). The gap narrows each year of the Law 14/2022 ramp.
About Bahrain GOSI Contributions
Bahrain's Social Insurance Law (Legislative Decree 24/1976) splits private-sector social insurance into a comprehensive package for Bahrainis — covering retirement annuities, unemployment, and workplace injury — and a workplace-injury-only branch for non-Bahraini employees. As of 2026, Bahraini employees pay 8% (7% pension + 1% unemployment) on insurable wages capped at BHD 4,000/month. Non-Bahrainis pay 1% with the employer covering 3%.
Law No. 14 of 2022 set a multi-year ramp on the Bahraini employer contribution: +2% in May 2022 (from 12% to 14%), then +1% on 1 January of each subsequent year. The schedule reaches 18% in 2026, 19% in 2027, and the final target of 20% on 1 January 2028. The employee rate stays unchanged across the ramp. The ceiling (BHD 4,000) is unchanged.
Resolution No. 109 of 2023 introduced a funded End-of-Service Benefit (EOSB) system administered by the SIO for non-Bahraini employees, effective 1 March 2024. Employers contribute 4.2% of the comprehensive wage during the first three years of service and 8.4% from year four onward. Unlike the GOSI base, there is no salary cap and the wage basis includes commissions, bonuses, and housing/car/telephone allowances. Pre-March 2024 service is still paid as a traditional lump sum directly by the employer.