This article examines how and why non-Muslim dhimmīs were employed in a variety of important posts during the ʿAbbāsid period, notably as viziers (wuzarā') and secretaries (kuttāb). One of the aims is to show that Jews and Christians were employed in the state administration to the extent that some of them were able to achieve the second highest office after the caliph: the vizier. It is argued that, despite certain legal restrictions outlined by Muslim jurists, dhimmī employment in the government had long been an established policy. The first section discusses the juristic debate on whether non-Muslims could be appointed to public office. The second examines examples of non-Muslim viziers and the nature of their political power. The final section offers possible explanations as to why non-Muslims were needed to help the caliphs administer this governmental office. The article concludes with a brief reflection on the significance of this study for the discussion of the nature of state–religion relations in early Islam.