Accounting professions — Decision 103108

Applies to all private-sector employers with 5 or more staff in the listed accounting occupations. The required share of Saudis rises in phases: 40% from 27 Oct 2025; 50% from 27 Oct 2026 (now in force); 60% from 27 Oct 2027; 70% from 27 Oct 2028. From 27 Oct 2029, employers with 3 or 4 accounting staff must reach 30%, while those with 5 or more stay at 70%. The rate is applied to the total number of accounting staff and rounded to the nearest whole number. A Saudi accountant counts only if their GOSI-registered monthly wage is at least SAR 6,000 (bachelor's or equivalent) or SAR 4,500 (diploma or equivalent), and only if they hold professional accreditation from SOCPA. The rule covers both job titles and the work actually done, and giving accounting tasks to non-Saudis under other job titles is a violation. If another decision sets a higher rate for a specific accounting job, the higher rate applies. It applies regardless of the employer's Nitaqat band.

Applies to all private-sector employers with 5 or more staff in the listed accounting occupations. The required share of Saudis rises in phases: 40% from 27 Oct 2025; 50% from 27 Oct 2026 (now in force); 60% from 27 Oct 2027; 70% from 27 Oct 2028. From 27 Oct 2029, employers with 3 or 4 accounting staff must reach 30%, while those with 5 or more stay at 70%. The rate is applied to the total number of accounting staff and rounded to the nearest whole number. A Saudi accountant counts only if their GOSI-registered monthly wage is at least SAR 6,000 (bachelor's or equivalent) or SAR 4,500 (diploma or equivalent), and only if they hold professional accreditation from SOCPA. The rule covers both job titles and the work actually done, and giving accounting tasks to non-Saudis under other job titles is a violation. If another decision sets a higher rate for a specific accounting job, the higher rate applies. It applies regardless of the employer's Nitaqat band.