The Ministry of Labour and Social Development has announced that Saudi companies employing five people or fewer are exempt from the new monthly expat levy. Companies employing nine people or fewer must pay the levy for the number of employees exceeding five.
For work permits issued prior to 1 January 2018 and still valid during the year 2018, the Ministry of Labour will send the employer an invoice stating the outstanding amount of expatriate fee payable due to the increased fees for 2018. The outstanding amount must be paid within three months of 1 January 2018. Failure to pay on time may result in penalties on the employer and the employee, at the discretion of the authorities.
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