Expat levy
In one sentenceA government charge the business pays for each non-Saudi employee it has, paid when issuing or renewing the work permit, and counted as part of the cost of employing that person.
Simply put
The expat levy is not a tax on the employee but a cost on the business. Its amount is set by the competent authority and may change, so take it from your business's account on the Qiwa platform, not from memory.
When comparing the cost of a Saudi employee with a non-Saudi one, add the expat levy, iqama fees and medical insurance to the salary and GOSI; otherwise the comparison will be misleading.
Example
A restaurant owner is comparing the cost of two cooks. He entered each one's salary in the employee cost calculator, and for the non-Saudi he added the monthly expat levy and iqama fees from his official accounts, so the true cost of each became clear.
Don't confuse it with
General Organization for Social InsuranceGOSI is a contribution for the employee at percentages of the wage, while the expat levy is a government charge for each non-Saudi employee.