Saudi Labour Law Annual Leave 2026 — 21 Days vs 30 Days After 5 Years: Complete Calculation Guide

Saudi Labour Law gives every employee a minimum of 21 paid annual leave days — rising to 30 days after 5 years of service. How exactly is leave calculated? What happens to unused leave? Does Friday count? What is leave salary and how is it different from basic salary? This guide answers everything with worked examples.

Key Points — Annual Leave at a Glance

  • Years 1–5: minimum 21 days paid annual leave per year
  • Year 6 onwards: minimum 30 days paid annual leave per year
  • Leave salary is based on full salary — basic + all allowances (not basic only)
  • Unused leave can be accumulated up to 2 years — then must be taken or paid
  • On resignation or termination, all unused leave must be paid out in cash
  • Public holidays falling during leave are not counted as leave days
  • Governed by Article 109 of the Saudi Labour Law

What Does Article 109 Say?

Article 109 of the Saudi Labour Law establishes the minimum annual leave entitlement for all workers. The law sets two distinct tiers based on length of service — and the transition point of 5 years is what generates most of the confusion around "21 days vs 30 days."

Article 109, Saudi Labour Law:

"A worker shall be entitled to an annual leave of not less than 21 days, to be increased to a period of not less than 30 days if the worker has completed five years in the service of the employer."

Years 1 through 5
21 days

Standard Entitlement

Applies from your first year of employment. Minimum 21 paid leave days per year for the first 5 years with the same employer.

Year 6 and beyond
30 days

Enhanced Entitlement

Applies after completing 5 full years of continuous service with the same employer. Minimum 30 paid leave days per year from year 6 onwards.

📌 Important: These are minimum entitlements set by law. Your employment contract may give you more days — many professional packages offer 30 days from year one. The law simply prevents any contract from giving less than 21 days in years 1–5 or less than 30 days from year 6.

How Leave Salary Is Calculated — The Key Difference from EOSB

Leave salary is calculated differently from EOSB. While EOSB uses basic salary only, leave salary is calculated on your full total salary — including housing allowance, transport allowance and all other regular monthly allowances.

Leave Salary Formula

Daily Rate = Total Monthly Salary ÷ 30

Leave Pay = Daily Rate × Number of Leave Days

Total Salary Includes:

✓ Basic Salary
✓ Housing Allowance
✓ Transport Allowance
✓ All regular monthly allowances

Worked Calculation Examples

Example 1 — 3 Years Service (21 Days)

Basic Salary: SAR 5,000
Housing: SAR 2,000
Transport: SAR 800
Total Salary: SAR 7,800
─────────────────────────
Daily Rate = 7,800 ÷ 30
= SAR 260/day
Leave Pay = 260 × 21
SAR 5,460

Full annual leave salary for 21 days

Example 2 — 7 Years Service (30 Days)

Basic Salary: SAR 8,000
Housing: SAR 3,000
Transport: SAR 1,000
Total Salary: SAR 12,000
─────────────────────────
Daily Rate = 12,000 ÷ 30
= SAR 400/day
Leave Pay = 400 × 30
SAR 12,000

Full annual leave salary for 30 days

Example 3 — Partial Year Pro-Rata (8 Months)

Total Salary: SAR 9,000
Full Year Leave: 21 days
Months Worked: 8 months
─────────────────────────
Pro-Rata Days = (21 ÷ 12) × 8
= 14 days
Daily Rate = 9,000 ÷ 30 = SAR 300
Leave Pay = 300 × 14
SAR 4,200

Pro-rata leave for partial year on exit

Example 4 — Unused Leave Encashment

Total Salary: SAR 10,000
Unused Leave: 35 days
(accumulated over 2 years)
─────────────────────────
Daily Rate = 10,000 ÷ 30
= SAR 333.33/day
Encashment = 333.33 × 35
SAR 11,667

Paid out in full settlement on exit

All Leave Types Under Saudi Labour Law

Leave Type Entitlement Paid? Article
Annual Leave (Years 1–5) 21 days minimum per year Yes — full salary Art. 109
Annual Leave (Year 6+) 30 days minimum per year Yes — full salary Art. 109
Sick Leave First 30 days: full pay; next 60 days: 75% pay; next 30 days: unpaid Partial Art. 117
Maternity Leave 10 weeks — 4 before, 6 after birth Yes — full salary Art. 151
Paternity Leave 3 days on birth of child Yes — full salary Art. 113
Bereavement Leave 5 days (spouse); 3 days (immediate family) Yes — full salary Art. 113
Marriage Leave 5 days (employee's own marriage) Yes — full salary Art. 113
Hajj Leave Once during employment — up to 10 days Unpaid (by law) Art. 114
Study / Exam Leave As agreed with employer; not less than exam days Depends on contract Art. 116

Your Legal Rights Around Annual Leave

Right to Take Leave — Cannot Be Cancelled

Your employer cannot permanently cancel or withhold annual leave. Under Article 111, if operational needs require postponing leave, it must be rescheduled within the same year or the following year. Leave cannot be accumulated indefinitely and then denied — it must either be taken or paid out.

Right to Receive Leave Salary in Advance

Under Article 112, the employee is entitled to receive their leave salary before the leave begins — not after returning. If your employer fails to do so, you can file a complaint through Qiwa.

Right to Accumulate Leave for Up to 2 Years

If the employer postpones your leave due to work requirements, unused leave accumulates. The maximum accumulation period is generally 2 years. After 2 years the employer has the right to schedule the leave — but cannot simply cancel it.

Right to Cash Out Unused Leave on Exit

When employment ends — whether by resignation, termination or end of contract — all unused annual leave must be included in the final settlement and paid in cash, calculated on your full total salary at the time of leaving.

Pro-Rata Leave for Partial Years

If you work for a partial year, you are entitled to annual leave pro-rated for the months worked: (annual leave days ÷ 12) × months worked. Any partial month greater than 15 days is counted as a full month. This must be paid in your final settlement.

Public Holidays During Leave Are Not Counted

Public holidays that fall within your annual leave period are not deducted from your leave balance. The same generally applies to your weekly rest days (Friday for most employees) if they fall within a leave period.

⚠️ Common Employer Mistakes to Watch For: Some employers incorrectly calculate leave salary on basic salary only (the EOSB method) rather than total salary. Others deduct Fridays from leave days when they should not. Check your leave salary calculation carefully and raise any discrepancy with HR in writing before accepting payment.

What to Do if Your Employer Refuses to Pay Leave Salary

Frequently Asked Questions — Annual Leave Saudi Arabia

How many days annual leave in Saudi Arabia?

Under Saudi Labour Law Article 109, employees are entitled to a minimum of 21 days paid annual leave per year for the first 5 years of service. After completing 5 years of continuous service with the same employer, the entitlement increases to a minimum of 30 days per year.

When does annual leave increase from 21 days to 30 days?

The entitlement increases after the employee completes 5 full years of continuous service with the same employer. The increase applies from the start of the 6th year. If you change employers, the 5-year count resets.

How is annual leave salary calculated in Saudi Arabia?

Leave salary is calculated on your full total salary — basic salary plus all regular allowances including housing and transport. The daily rate is total monthly salary divided by 30, multiplied by the number of leave days.

Can I carry forward unused annual leave in Saudi Arabia?

Yes — employees can accumulate unused annual leave for up to two years. After that the employer has the right to schedule the leave. Upon termination or resignation, all unused accumulated leave must be paid out as part of the final settlement.

Can my employer force me to take annual leave?

Yes — under Article 111, the employer has the right to determine when annual leave is taken, taking into account the employee's preferences and operational needs. The employer must notify the employee at least 30 days before the scheduled leave.

What happens to my unused leave if I resign or am terminated?

All unused annual leave must be paid out in cash as part of your final settlement — whether you resign, are terminated, or your contract ends naturally. The payment is calculated on your full salary at your salary rate on the date of leaving.

Does annual leave include Fridays and Saturdays?

For employees on a 5-day week (Sunday to Thursday), Friday and Saturday are weekly rest days and are generally not counted as annual leave days. Public holidays that fall during annual leave are also not counted — they are added back to your leave balance.

What is the difference between annual leave and the air ticket allowance?

Annual leave is the number of paid days off you are legally entitled to. The air ticket allowance is a separate benefit — typically one economy class return ticket to your home country per year — which many employers provide. The air ticket is not required by Saudi Labour Law but is commonly included in expat packages.