Direct Answer / Quick Summary:

In the Kingdom of Saudi Arabia, the Ministry of Human Resources and Social Development (MHRSD) and the General Organization for Social Insurance (GOSI / المؤسسة العامة للتأمينات الاجتماعية) regulate two distinct non-traditional employment structures for Saudi nationals: Part-Time Work (العمل لدوام جزئي) and Flexible Hourly Work via the Marin Platform (نظام العمل المرن - منصة مرن):

GOSI Rules for Part-Time Employees:*

Contribution Rates: Standard GOSI percentages apply to the contractual monthly contributory wage (Basic Salary + Housing Allowance): 9.75% employee deduction and 11.75%* employer corporate cost.

Nitaqat Saudization Credit: Counts as half a Saudi worker (0.5) in the establishment’s Nitaqat quota, provided the monthly contributory wage is at least SAR 3,000. If the wage is below SAR 3,000, the employee yields zero (0.0)* Nitaqat credit.

Registration Gateway: Authenticated on Qiwa (منصة قوى)* under a Part-Time Employment Contract and registered in GOSI under standard monthly subscription profiles.

GOSI Rules for Flexible Work (Marin - mrn.sa):*

Hourly-Based Accrual: Flexible workers are paid strictly by the hour and are not subject to fixed monthly GOSI deductions. Instead, GOSI automatically records one contribution month (شهر اشتراك) for every 168 cumulative working hours* completed by the employee (across one or multiple employers).

Nitaqat Saudization Credit: Every 168 cumulative hours completed by a flexible worker within a single establishment equals one-third of a Saudi worker (0.33)* in Nitaqat.

Hourly Limits: An employee can work a maximum of 95 hours per month* for a single employer under a flexible contract.

Registration Gateway: Flexible work contracts must be authenticated exclusively through the official Marin Platform (mrn.sa)*. GOSI contributions are billed automatically through Marin; employers do not register flexible workers manually on GOSI Taminaty Business.

Nationality Restriction: Flexible work under Marin is strictly restricted to Saudi national citizens*. Expatriates cannot be legally employed under Marin flexible contracts.

Statutory Framework: Part-Time vs. Flexible Work Under Saudi Law

The legal infrastructure governing non-standard employment in Saudi Arabia is codified under Article 147 of the Saudi Labor Law and Ministerial Decision No. 146481 on Flexible Work Regulations:

The Two Non-Traditional Employment Categories

Mandatory protections enforced by MHRSD & Saudi Labor Law

1
Part-Time Employment (دوام جزئي)A fixed monthly contractual relationship where working hours are less than half of standard full-time hours (typically under 20 to 24 hours per week). The worker receives a fixed monthly basic salary, housing allowance, and pro-rated statutory leaves under Labor Law Article 147.
2
Flexible Hourly Employment / Marin (عمل مرن)An on-demand contractual relationship governed by hourly pay, with no entitlement to paid annual leave, sick leave, or End of Service Gratuity under Article 148. Contracts are authenticated exclusively via the Marin platform.

Master Comparison: Full-Time vs. Part-Time vs. Flexible (Marin)

Understanding how each employment classification operates across GOSI, Qiwa, and Nitaqat is essential for workforce planning:

Regulatory FeatureFull-Time Employment (دوام كامل)Part-Time Employment (دوام جزئي)Flexible Work / Marin (عمل مرن)
Eligible NationalitiesSaudis & ExpatriatesSaudis & ExpatriatesSaudi Nationals Only
Contract Registration PortalQiwa (قوى)Qiwa (قوى)Marin Platform (mrn.sa)
GOSI Billing MechanismMonthly SADAD Bill (Biller 060)Monthly SADAD Bill (Biller 060)Automated Invoicing via Marin
Employee GOSI Deduction9.75% (Saudis) / 0% (Expats)9.75% (Saudis) / 0% (Expats)0% Fixed Monthly (Accrues by Hour)
Employer GOSI Contribution11.75% (Saudis) / 2% (Expats)11.75% (Saudis) / 2% (Expats)Proportional via Marin Platform
Nitaqat Saudization Credit1.00 Full Worker (if ≥ SAR 4k)0.50 Worker (if ≥ SAR 3k)0.33 Worker per 168 hours logged
Minimum Wage for NitaqatSAR 4,000.00 / monthSAR 3,000.00 / monthNone (Hourly rate basis)
Maximum Working Hours48 hours / week (8 hrs/day)Less than 24 hours / weekMax 95 hours / month per employer
End of Service Gratuity (ESB)Full statutory entitlementPro-rated based on hoursLegally Exempt (No Gratuity)
Paid Annual Leave21 to 30 days annuallyPro-ratedLegally Exempt (No Paid Leave)

GOSI Contribution Calculations for Part-Time Employees

Part-time employees registered on Qiwa follow standard GOSI percentage formulas, applied to their agreed monthly contributory wage:

The Part-Time Contributory Formula

Statutory Compliance Note

Part-Time Contributory Base = Part-Time Basic Salary + Part-Time Housing Allowance

Step 1Qiwa Agreement

Authenticate Qiwa Contract

Register part-time contract on Qiwa specifying weekly hours (< 24 hrs) and monthly wage

Step 2Profile Synchronization

Sync with GOSI

GOSI registers employee under standard Annuities and SANED branches

Step 3Payroll Deduction

Deduct Employee Share

Apply 9.75% deduction from employee's monthly basic plus housing allowance

Step 4Corporate Overhead

Compute Employer Cost

Apply 11.75% employer contribution; disburse balance via WPS SIF file

Step 5Nitaqat Optimization

Verify Nitaqat Floor

Ensure contributory base is ≥ SAR 3,000 to capture 0.5 Saudization credit

Calculation Demonstrations:

Example A: Part-Time University Student (Compliant for Nitaqat)

Contractual Terms: 20 hours per week.

Basic Salary: SAR 2,800.00

Housing Allowance: SAR 700.00

Gross Monthly Pay: SAR 3,500.00

Contributory Base: 2,800 + 700 = SAR 3,500.00
Employee GOSI Deduction (9.75%): 3,500 × 0.0975 = SAR 341.25
Net Salary Paid via WPS SIF: 3,500 − 341.25 = SAR 3,158.75
Employer GOSI Contribution (11.75%): 3,500 × 0.1175 = SAR 411.25
Nitaqat Credit: Because SAR 3,500 is ≥ SAR 3,000, the employee counts as 0.5 of a Saudi worker on Qiwa.

Example B: Sub-Threshold Part-Time Employee (Nitaqat Failure)

Contractual Terms: 12 hours per week.

Basic Salary: SAR 2,000.00

Housing Allowance: SAR 500.00

Gross Monthly Pay: SAR 2,500.00

Contributory Base: 2,000 + 500 = SAR 2,500.00
Employee GOSI Deduction (9.75%): 2,500 × 0.0975 = SAR 243.75
Employer GOSI Contribution (11.75%): 2,500 × 0.1175 = SAR 293.75
Nitaqat Credit: 0.00 Workers. Because SAR 2,500 falls below the MHRSD SAR 3,000 minimum threshold, the company gains zero Saudization benefit, despite paying GOSI every month.

GOSI Contribution Calculations for Flexible Work (Marin)

The Marin Platform (mrn.sa) introduces an innovative, hourly-based social insurance mechanism designed for gig workers, event staff, retail peak-hour teams, and student interns:

1. The 168-Hour GOSI Accrual Rule

Under GOSI regulations governing flexible work:

A flexible worker does not have a fixed monthly wage profile in GOSI.
GOSI’s central database aggregates the hours logged by the worker on the Marin portal.
The Magic Number (168 Hours): For every 168 cumulative working hours logged by the employee, GOSI automatically awards the worker one full contributory month of service (شهر اشتراك كامل) toward their retirement pension.
These 168 hours can be accumulated with a single employer or across multiple employers.
Step 1Digital Contract

Issue Contract on mrn.sa

Employer generates hourly contract on Marin platform specifying agreed hourly rate (e.g., SAR 40/hr)

Step 2Timesheet Approval

Log Operational Hours

Worker clocks in/out via Marin digital timesheet; employer verifies logged hours

Step 3Direct Settlement

Automated Marin Invoicing

Marin calculates gross wages, adds GOSI insurance fees, and issues digital corporate invoice

Step 4Pension Accrual

Cumulative GOSI Tracking

GOSI aggregates logged hours; every 168 hours triggers 1 contributory service month

Step 5Quota Injection

Nitaqat Quota Calculation

168 hours within an establishment translates to 0.33 Saudization credit in Nitaqat

2. The 95-Hour Maximum Monthly Cap per Employer

Under MHRSD regulations:

A flexible employee cannot work more than 95 hours in a single calendar month for the same employer.
If an employer allows an employee to work more than 95 hours in a month, the Marin platform automatically restricts timesheet approvals, and MHRSD may reclassify the worker as a standard part-time or full-time employee, triggering retrospective labor obligations.

3. Nitaqat Saudization Credit under Marin

Flexible work provides Saudization points based strictly on logged hours:
Formula: 168 Accumulated Hours = 1/3 of a Saudi Worker (0.33) in Nitaqat.
To earn 1.0 full Saudization credit from flexible staff, an establishment must log a combined total of 504 hours across multiple flexible workers in a calculation period.

Multiple Employments: Concurrent Jobs in GOSI

The Saudi labor ecosystem permits flexible and part-time workers to hold concurrent jobs, subject to strict regulatory parameters:

Rules for Concurrent Multiple Jobs

Mandatory protections enforced by MHRSD & Saudi Labor Law

1
Labor Law FreedomA Saudi national can legally hold one full-time job and one part-time job, or multiple part-time/flexible jobs concurrently.
2
The Nitaqat Exclusivity RuleUnder MHRSD regulations, only ONE employer can claim Saudization credit for a part-time worker. The Nitaqat credit (0.5) is awarded exclusively to the FIRST establishment that registered the worker on Qiwa. The second employer receives 0.0 Nitaqat points.
3
GOSI Double-Contribution RuleBoth employers must register the employee in GOSI and pay their respective contributions based on the wage paid.
4
The Aggregate SAR 45,000 CapIf the combined wages across both jobs exceed SAR 45,000, GOSI automatically scales down contributions proportionally across both employers.

4 Fatal Compliance Pitfalls in Part-Time and Flexible GOSI

Avoid these critical compliance mistakes that trigger labor fines and Nitaqat downgrades:

Compliance ErrorRegulatory Root CauseStatutory Consequence & PenaltyCorrective Protocol
Employing Expats on MarinAttempting to issue flexible hourly contracts to expatriates.Strictly illegal. Article 39 violation; fines up to SAR 20,000 and deportation of the worker.Flexible work is legally restricted to Saudi citizens only.
Paying Below SAR 3,000 on Part-TimeRegistering part-time Saudis between SAR 1,500 and SAR 2,999.Company pays GOSI every month but receives zero (0.0) Saudization points on Qiwa.Ensure all part-time Saudi wages are structured at ≥ SAR 3,000/month.
Bypassing the Marin PlatformPaying hourly Saudi workers via petty cash without logging on mrn.sa.Informal labor violation; zero Nitaqat credit; Mudad WPS non-compliance violations.Authenticate 100% of hourly contracts through the official Marin portal.
Exceeding 95 Hours on MarinLogging more than 95 hours for a flexible worker in a single month.Platform blocks timesheets; MHRSD audit flags contract reclassification.Cap monthly hours at 95; hire additional flexible workers to cover excess shifts.

Real-World Corporate Case Study: Al-Yasmin Retail & Entertainment Chain

To examine how non-standard employment structuring impacts Nitaqat tiers and operational costs, review this documented corporate case:

The Operation: An entertainment and retail family-fun center chain based in Riyadh operating across three shopping malls, employing 35 temporary, weekend, and part-time staff alongside core full-time teams.
The Errors:

1. The HR department hired 20 Saudi university students on part-time contracts at a wage of SAR 2,200 per month (16 hours per week). The HR manager expected to gain 10.0 Saudization points (20 × 0.5) to push the company into High Green tier on Qiwa.

2. The company hired 15 event crew members for weekend peak crowds, paying them SAR 35/hour in cash envelopes from petty cash, with zero digital contracts.

The Crisis:

When the monthly Nitaqat audit ran on Qiwa, the company discovered its Saudization rating had dropped to Yellow Tier*, immediately freezing its ability to renew expatriate manager work permits.

Why? Because the 20 part-time students were registered at SAR 2,200 (below the SAR 3,000 Nitaqat threshold), Qiwa awarded them zero Saudization credit* (20 × 0.0 = 0). The company was paying GOSI contributions of SAR 517 per student every month without receiving a single Saudization point.

Meanwhile, a Labor Office field inspection visited the mall during a weekend event. Inspectors discovered the 15 cash-paid hourly crew members. The company was cited for unregistered informal labor, facing potential fines of over SAR 75,000*.

The Turnaround:

1. The company immediately restructured the 20 part-time student contracts on Qiwa, increasing their basic plus housing to SAR 3,100 per month. This instantly unlocked 10.0 Saudization points (20 × 0.5), elevating the company from Yellow to Medium Green tier.

2. The 15 weekend event crew members were immediately onboarded onto the Marin Platform (mrn.sa) with official hourly contracts at SAR 40/hour.

3. All shifts were logged digitally via Marin timesheets, generating legal GOSI coverage, full WPS compliance, and an additional 3.3 Saudization points (10 × 0.33).

4. The Labor Office citation was cancelled upon presenting verified Marin contract timestamps, and work permit renewals were restored within 48 hours.

Executive Pre-Flight Checklist for Part-Time & Flexible Work Compliance

Before onboarding part-time or hourly personnel, HR directors must execute this 5-point verification routine:

Non-Standard Work Verification Routine

Mandatory protections enforced by MHRSD & Saudi Labor Law

1
Verify Nationality on MarinEnsure that 100% of workers onboarded onto the Marin platform are Saudi national citizens.
2
Verify Part-Time Nitaqat FloorEnsure that all part-time Saudi contracts on Qiwa specify a contributory wage of at least SAR 3,000/month.
3
Enforce the 95-Hour Marin CapMonitor timesheets on mrn.sa to ensure no flexible worker exceeds 95 hours in a calendar month.
4
Verify Nitaqat Priority on Part-TimeConfirm whether a part-time hire is already registered with another employer to verify Nitaqat eligibility.
5
Authenticate via Official PortalsEnsure part-time contracts are authenticated on Qiwa and flexible contracts on Marin; never pay cash.

Frequently Asked Questions (FAQ)

Can an expatriate worker be hired under a flexible work (Marin) contract?

No. Under MHRSD regulations, flexible work contracts through the Marin platform (mrn.sa) are strictly reserved for Saudi national citizens. Employing an expatriate worker on an hourly flexible contract violates Article 39 of the Saudi Labor Law, carrying statutory fines of up to SAR 20,000 and deportation.

What is the minimum salary required for a part-time Saudi employee to count in Nitaqat?

To count as half a worker (0.5) in the establishment’s Nitaqat Saudization quota, a part-time Saudi employee must receive a monthly contributory wage (Basic Salary + Housing Allowance) of at least SAR 3,000 per month. If the wage is below SAR 3,000, the employee yields zero (0.0) Nitaqat credit.

How does GOSI calculate retirement service for flexible workers on Marin?

GOSI does not calculate fixed monthly contributions for flexible workers. Instead, GOSI automatically tracks total working hours logged on the Marin portal. For every 168 cumulative working hours logged (whether with one employer or across multiple employers), GOSI awards the worker one full contributory month of service (شهر اشتراك كامل) toward their retirement pension.

What is the maximum number of hours a flexible worker can work for a single company?

Under MHRSD regulations, a flexible employee can work a maximum of 95 hours per calendar month for a single employer. Working beyond 95 hours with the same employer is restricted by the platform and may trigger contract reclassification into part-time or full-time status.

If an employee works part-time for two companies, do both companies get Nitaqat credit?

No. Under MHRSD regulations, only the first company that registered the part-time employee on Qiwa receives the 0.5 Nitaqat Saudization credit. The second company must still pay GOSI contributions based on the wage paid, but receives zero (0.0) Saudization points.