The number of employees in the accommodation and food services activities in Saudi Arabia, who are subjected to the social insurance" rules and regulations, has reached, by the end of the first quarter of 2023, to about 694,000 workers. The foreign workers constitute about 78.3% from the total workers who are in the field that include restaurants, hotels and furnished apartments. According to Al-Eqtisadiah, the number of foreign workers in the sector of accommodation and hotel services reached to about 543.2 thousand workers, versus about 151 thousand Saudi workers. As for women in the hotel sector, there are about 78.06 thousand female workers, constituting 11.3% of the total employees. The Saudi women acquired the highest percentage in the sector with 92.6%, as their number reached 72.27 thousand workers, versus 5,793 foreign female workers. The number of men workers in the sector reached 616.1 thousand workers, the foreign employees constituted the highest number at 537.4 thousand workers, versus 78.77 thousand Saudi workers. In terms of the regions of Saudi Arabia, Riyadh region has come out on top of the list with 35%, as the number of workers in the sector reached about 226.8 thousand workers, followed by Makkah region with 175.69 workers, then Al-Sharqiyah region with 110.77 thousand workers.