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• Payroll Frequency: Weekly or monthly.
• Income Components: Salaries, wages, allowances (no income tax on employment income).
• Deductions: Social security contributions.
• Employer Contributions: For Saudis – 11.75% (social insurance, occupational hazard, unemployment insurance); for non-Saudis – 2% (occupational hazard).
• Employee Contributions: For Saudis – 9.75% (social insurance and SANED).‍
• Minimum Wage: SAR 4,000/month for Saudi nationals.

• Contracts may be fixed-term (expatriates) or indefinite (Saudis).
• Probation Period: Up to 90 days, extendable to 180 with written agreement.
• Working Hours: 48 per week (36 during Ramadan). Overtime = base hourly rate + 50% bonus.
• Termination: Requires lawful grounds; notice 60 days (monthly paid) or 30 days (others).‍
• Severance: 15 days’ pay for first 5 years, 1 month per year thereafter. Different rules apply for redundancy and Saudi nationals.

• Annual Leave: Minimum 21 days, increasing to 30 after 6 years.
• Maternity Leave: 10 weeks paid (4 before birth, 6 after) – half pay if employed ≥1 year, full pay if ≥3 years.
• Paternity Leave: 3 days paid.
• Sick Leave: Up to 4 months (100% first 30 days, 75% next 60 days).
• Health: Saudis and public sector covered by public system; non-Saudis must have employer-provided health insurance.‍
• Unemployment & Retirement: Covered by social security.

• Tax Residency: Resident if permanent home in Saudi Arabia and ≥30 days in year, or ≥183 days in a year.
• Tax Year: Jan 1 – Dec 31.
• Personal Income Tax: N/A (employment income not taxed).‍
• Double Tax Agreements: In place with multiple countries.