ANNOUNCED AS TEMPORARYNo
Labour market access
The government of Saudi Arabia from 01 January 2018, for the first time for the fiscal year 2018 will apply a monthly levy of SR 400 (circa USD 106) per expat for business entities that employ a relatively higher number of foreign workers compared to local Saudi workers. Previously, companies of this profile were only obliged to pay SR 200 (circa USD 53) per expat.
Furthermore, companies that employ a higher number of Saudi nationals compared to foreigners will for the first time in 2018, be obliged to pay a monthly levy of SR 300 (circa USD 80) per expat. Previously, companies of this profile were exempt from paying a levy for the expats employed in their organisation.
The denoted special monthly levy will gradually increase through 2019-2020 via the following timeline schedule :
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