Country HR Guide

HR Management in Saudi Arabia

Private-sector employment in Saudi Arabia is governed by the Labor Law, overseen by the Ministry of Human Resources and Social Development (HRSD), with significant amendments in force since February 2025. There is no personal income tax, but GOSI social insurance applies. Here is what employers need to know about leave, pay and ending employment.

Currency Saudi Riyal (SAR)
Capital Riyadh
Language Arabic
Standard week 48 hours
Income tax None on salaries
GOSI (non-Saudis) 2% employer
Figures last reviewed September 2026.

Leave entitlements

The Labor Law sets minimum paid leave for Saudi and expatriate employees alike. The 2025 amendments extended maternity leave and added leave for the death of a sibling.

21 / 30 days
Annual leave

21 days of paid leave a year, rising to 30 days after 5 consecutive years with the same employer.

120 days
Sick leave a year

With a medical certificate: the first 30 days at full pay, the next 60 days at three quarters pay, and the last 30 days unpaid.

12 weeks
Maternity leave

Fully paid. The 6 weeks after childbirth are compulsory; the other 6 can be arranged from 4 weeks before the expected due date.

3 days
Paternity leave

Fully paid leave on the birth of a child, taken within 7 days of the birth.

Other paid leave
  • Marriage – 5 days.
  • Death of a spouse, parent, grandparent, child or grandchild – 5 days.
  • Death of a brother or sister – 3 days.
  • Additional maternity support – an extra month at full pay for a mother whose child is sick or has a disability needing constant care, plus one more unpaid month.
  • Hajj leave – paid leave once during employment for employees who have not performed Hajj, after 2 years of continuous service.
How IceHrm helps

Set up each Saudi leave type in IceHrm with its own accrual, carry forward and approval rules, including the step up from 21 to 30 days after 5 years. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →

Pay & working hours

There is no general statutory minimum wage in the private sector. In practice, Saudi employees need to earn at least SAR 4,000 a month to count fully towards Nitaqat Saudisation quotas, so check the current Nitaqat rules when setting pay for Saudi staff.

8 h / 48 h
Maximum ordinary hours

Per day and per week. During Ramadan, Muslim employees work a maximum of 6 hours a day and 36 hours a week.

+50%
Overtime premium

Overtime is paid at the hourly wage plus 50% of the basic hourly wage.

Paying employees
  • Salaries must be paid through the Wage Protection System (WPS), with payroll files uploaded via the Mudad platform.
  • Monthly-paid employees must be paid at least once a month.
  • Allowances such as housing and transport are common and part of the package; housing counts towards the GOSI contribution base.
How IceHrm helps

Capture attendance and overtime in IceHrm and feed the hours straight into payroll, including shorter working days during Ramadan. Time & attendance →

Income tax

Saudi Arabia does not tax employment income, for Saudi nationals or expatriates, so there is no income tax to withhold from salaries. The only statutory deduction from pay is the employee share of GOSI contributions for Saudi employees. Non-employment income of individuals, such as business income, may be taxed or subject to withholding tax under separate rules.

Employer payroll costs

GOSI contributions are paid monthly on basic salary plus housing allowance (cash or in kind) and commissions, up to a monthly ceiling of SAR 45,000.

Rates for employees covered by the pension rates in force before July 2024. Saudis joining social insurance for the first time since July 2024 fall under the new Social Insurance Law, with pension rates that rise gradually each year.
BranchEmployerEmployee
Pension (annuities) – Saudi employees9%9%
Unemployment insurance (SANED) – Saudi employees0.75%0.75%
Occupational hazards – all employees2%–
Total for a Saudi employee11.75%9.75%
Total for a non-Saudi employee2%–
Other employer costs
  • End-of-service award – a statutory gratuity that builds up with service (see Ending employment), which employers usually accrue monthly.
  • Health insurance – employers must provide cooperative health insurance for their employees.
  • Expatriate fees – work permit, residence permit (iqama) and monthly expat levy costs for non-Saudi employees.
How IceHrm helps

Build Saudi pay the way you already structure it, with your own salary components, deductions and formula columns, such as housing allowance, GOSI and end-of-service accrual columns. Want to know how well IceHrm handles payroll calculations for Saudi Arabia? Contact us or see Payroll →

Ending employment

A fixed-term contract ends on its expiry date. An indefinite contract can be ended by either party for a legitimate reason with written notice. Termination without a legitimate reason entitles the other party to compensation, and the Labor Law lists specific cases where an employer may dismiss without notice or award, such as serious misconduct.

Common ways employment ends
  • Resignation by the employee
  • Mutual agreement
  • Expiry of a fixed-term contract
  • Notice under an indefinite contract
  • Dismissal for misconduct listed in the Labor Law
  • Reaching retirement age
  • Permanent closure of the business
  • Force majeure
Notice period for indefinite contracts
Minimums since the February 2025 amendments. A resignation is treated as accepted if the employer does not respond within 30 days, though it may postpone acceptance by up to 60 days for business reasons.
SituationNotice
Monthly-paid employee, termination by the employer60 days
Monthly-paid employee, termination by the employee30 days
Employee not paid monthly, either party30 days
End-of-service award
Based on the last wage. Paid when employment ends for reasons other than dismissal for misconduct.
Years of serviceAward
First 5 yearsHalf a month’s wage per year
Each year after 5 yearsOne month’s wage per year

An employee who resigns receives one third of the award after 2 to 5 years of service, two thirds after 5 to 10 years, and the full award after 10 years. Less than 2 years of service gives no award on resignation.

Public holidays

The private sector observes a small number of official holidays. The two Eid holidays follow the Islamic (Hijri) calendar, so their Gregorian dates move about 11 days earlier each year and are confirmed by HRSD announcements.

Founding Day22 February
Eid al-Fitr4 days, end of Ramadan (Islamic calendar)
Eid al-Adha4 days, from the Day of Arafah (Islamic calendar)
National Day23 September

Employees are paid in full for public holidays. Work on a public holiday is treated as overtime.

How IceHrm helps

Leave groups give each office its own holiday calendar, so you can add the Eid dates once they are announced and employees across Riyadh, Jeddah and Dammam see them automatically. Holiday calendars →

Hiring & contracts

Employment contracts must be in writing, in Arabic (a bilingual version is common), and documented on the Qiwa platform. Contracts for non-Saudi employees are fixed-term and tied to a valid work permit.

Registrations and documents
  • Qiwa – document every employment contract electronically.
  • GOSI – register each employee for social insurance from their start date.
  • Mudad / WPS – set up wage protection to pay salaries.
  • Work permit and iqama – obtain and renew for every expatriate employee.
  • Health insurance – enrol employees in an approved plan.
Probation

A probation period must be stated explicitly in the contract and may not exceed 90 days. It can be extended by written agreement, but never beyond 180 days in total. Either party may end the contract during probation.

How IceHrm helps

Send contracts for e-signing, store them with iqama and work permit details on the employee’s record, and track onboarding with task lists so registrations and probation reviews are not missed. Documents & e-signing →

Official sources Disclaimer

This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.

Manage your Saudi Arabia workforce with IceHrm

Configure leave types, accrual rules and public holidays for Saudi Arabia, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Saudi Arabia? Talk to us.

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