Small Establishments with 5 or fewer employees fully exempted from Levy
Small establishments with not more than five people will be fully exempted from the monthly expat levy is effective from 01, January 2018., according to the Ministry of Labor and Social Development.
Establishments with 9 employees will get levy exemption for 5 employees
Firms employing up to nine foreigners will pay the levy for the number of workers exceeding five, provided the owner of the firm is a full-time employee, the ministry said in clarifications to queries it received through its Twitter page.
All Companies and establishments with more than 10 employees will have to pay expat levy for all their employees. Saudi workforce of 50 percent or more will pay a levy of SR300 per month per expatriate worker in 2018. For companies employing more expatriates than Saudis, the monthly levy will be SR400 for the year. In 2019, this fee will increase to SR500 and SR600, respectively and in 2020 it will reach SR700 and SR800, respectively.
No levy for house drivers and domestic works
Expat levy will not applicable on domestic labors including house drivers.