diff --git a/app/views/layouts/_page.html.haml b/app/views/layouts/_page.html.haml
index d655777224170a9596b751e8403a0a9d39e1f938..b7299df1bc137aa47ef8f1f4a68b437b091a7eb1 100644
--- a/app/views/layouts/_page.html.haml
+++ b/app/views/layouts/_page.html.haml
@@ -16,6 +16,7 @@
       = render "shared/service_ping_consent"
       = render_two_factor_auth_recovery_settings_check
       = render_if_exists "layouts/header/ee_subscribable_banner"
+      = render_if_exists "layouts/header/seats_count_alert"
       = render_if_exists "shared/namespace_storage_limit_alert"
       = render_if_exists "shared/namespace_user_cap_reached_alert"
       = render_if_exists "shared/new_user_signups_cap_reached_alert"
diff --git a/ee/app/helpers/seats_count_alert_helper.rb b/ee/app/helpers/seats_count_alert_helper.rb
new file mode 100644
index 0000000000000000000000000000000000000000..33b42eeb7d67d2ae90f45696ddfb96a3ce724c75
--- /dev/null
+++ b/ee/app/helpers/seats_count_alert_helper.rb
@@ -0,0 +1,57 @@
+# frozen_string_literal: true
+
+module SeatsCountAlertHelper
+  def display_seats_count_alert!
+    @display_seats_count_alert = true
+  end
+
+  def learn_more_link
+    link_to _('Learn more.'), help_page_path('subscriptions/quarterly_reconciliation'), target: '_blank', rel: 'noopener noreferrer'
+  end
+
+  def group_name
+    root_namespace&.name
+  end
+
+  def remaining_seats_count
+    return unless total_seats_count && seats_in_use
+
+    total_seats_count - seats_in_use
+  end
+
+  def seats_usage_link
+    return unless root_namespace
+
+    link_to _('View seat usage'), current_usage_quotas_path, class: 'btn gl-alert-action btn-info btn-md gl-button'
+  end
+
+  def show_seats_count_alert?
+    return false unless root_namespace&.group_namespace?
+    return false unless root_namespace&.has_owner?(current_user)
+    return false unless current_subscription
+
+    !!@display_seats_count_alert
+  end
+
+  def total_seats_count
+    current_subscription&.seats
+  end
+
+  private
+
+  def root_namespace
+    @project&.root_ancestor || @group&.root_ancestor
+  end
+
+  def current_subscription
+    root_namespace&.gitlab_subscription
+  end
+
+  def seats_in_use
+    current_subscription&.seats_in_use
+  end
+
+  def current_usage_quotas_path
+    usage_quotas_path(root_namespace, anchor: 'seats-quota-tab')
+  end
+end
diff --git a/ee/app/views/layouts/header/_seats_count_alert.html.haml b/ee/app/views/layouts/header/_seats_count_alert.html.haml
new file mode 100644
index 0000000000000000000000000000000000000000..3bd36b43a296d16a5e8e49e418d35df78db52816
--- /dev/null
+++ b/ee/app/views/layouts/header/_seats_count_alert.html.haml
@@ -0,0 +1,12 @@
+- return unless show_seats_count_alert?
+.container.container-limited.pt-3
+  .gl-alert.gl-alert-info{ role: 'alert' }
+    = sprite_icon('information-o', size: 16, css_class: 'gl-icon gl-alert-icon')
+    %button.js-close.gl-alert-dismiss{ type: 'button', 'aria-label' => _('Dismiss') }
+      = sprite_icon('close', size: 16, css_class: 'gl-icon')
+    .gl-alert-body
+      %h4.gl-alert-title= _('%{group_name} is approaching the limit of available seats') % { group_name: group_name }
+      = _('Your subscription has %{remaining_seats_count} out of %{total_seats_count} seats remaining. Even if you reach the number of seats in your subscription, you can continue to add users, and GitLab will bill you for the overage.') % { remaining_seats_count: remaining_seats_count, total_seats_count: total_seats_count }
+      = learn_more_link
+    .gl-alert-actions
+      = seats_usage_link
diff --git a/ee/spec/helpers/seats_count_alert_helper_spec.rb b/ee/spec/helpers/seats_count_alert_helper_spec.rb
new file mode 100644
index 0000000000000000000000000000000000000000..009918a254182f7e9c3a5446ecefb390b5e180af
--- /dev/null
+++ b/ee/spec/helpers/seats_count_alert_helper_spec.rb
@@ -0,0 +1,188 @@
+# frozen_string_literal: true
+
+require 'spec_helper'
+
+RSpec.describe SeatsCountAlertHelper, :saas do
+  include Devise::Test::ControllerHelpers
+
+  let_it_be(:group) { nil }
+  let_it_be(:project) { nil }
+  let_it_be(:user) { create(:user) }
+
+  before do
+    assign(:project, project)
+    assign(:group, group)
+    allow(helper).to receive(:current_user).and_return(user)
+  end
+
+  shared_examples 'learn more link is built' do
+    it 'builds the correct link' do
+      expect(helper.learn_more_link).to match %r{<a.*href="#{help_page_path('subscriptions/quarterly_reconciliation')}".*>.+</a>}m
+    end
+  end
+
+  shared_examples 'seats info are not populated' do
+    it 'sets remaining seats count to nil' do
+      expect(helper.remaining_seats_count).to be_nil
+    end
+
+    it 'sets total seats count to nil' do
+      expect(helper.total_seats_count).to be_nil
+    end
+  end
+
+  shared_examples 'seats info are populated' do
+    it 'sets remaining seats count to the correct number' do
+      expect(helper.remaining_seats_count).to eq(14)
+    end
+
+    it 'sets total seats count to the correct number' do
+      expect(helper.total_seats_count).to eq(15)
+    end
+  end
+
+  shared_examples 'group info are populated' do
+    it 'builds the correct link' do
+      expect(helper.seats_usage_link).to match %r{<a.*href="/groups/#{context.name}/-/usage_quotas#seats-quota-tab\".*>.+</a>}m
+    end
+
+    it 'has a group name' do
+      expect(helper.group_name).to eq(context.name)
+    end
+  end
+
+  shared_examples 'group info are not populated' do
+    it 'does not build the correct link' do
+      expect(helper.seats_usage_link).to be_nil
+    end
+
+    it 'does not have a group name' do
+      expect(helper.group_name).to be_nil
+    end
+  end
+
+  shared_examples 'alert is not displayed while some info are' do
+    it_behaves_like 'learn more link is built'
+
+    it_behaves_like 'seats info are not populated'
+
+    it_behaves_like 'group info are not populated'
+
+    it 'does not show the alert' do
+      expect(helper.show_seats_count_alert?).to be false
+    end
+  end
+
+  shared_examples 'alert is displayed' do
+    include_examples 'learn more link is built'
+
+    include_examples 'seats info are populated'
+
+    include_examples 'group info are populated'
+
+    it 'does show the alert' do
+      expect(helper.show_seats_count_alert?).to be true
+    end
+  end
+
+  shared_examples 'alert is not displayed' do
+    include_examples 'learn more link is built'
+
+    include_examples 'seats info are populated'
+
+    include_examples 'group info are populated'
+
+    it 'does not show the alert' do
+      expect(helper.show_seats_count_alert?).to be false
+    end
+  end
+
+  shared_examples 'common cases for users' do
+    let_it_be(:gitlab_subscription) do
+      create(:gitlab_subscription, namespace: context, plan_code: Plan::ULTIMATE, seats: 15, seats_in_use: 1)
+    end
+
+    describe 'without a owner' do
+      before do
+        context.add_user(user, GroupMember::DEVELOPER)
+        helper.display_seats_count_alert!
+      end
+
+      include_examples 'alert is not displayed'
+    end
+
+    describe 'with a owner' do
+      before do
+        context.add_owner(user)
+      end
+
+      context 'without display seats count' do
+        include_examples 'alert is not displayed'
+      end
+
+      context 'with display seats count' do
+        before do
+          helper.display_seats_count_alert!
+        end
+
+        include_examples 'alert is displayed'
+      end
+    end
+  end
+
+  it 'sets @display_seats_count_alert to true' do
+    expect(helper.instance_variable_get(:@display_seats_count_alert)).to be nil
+
+    helper.display_seats_count_alert!
+
+    expect(helper.instance_variable_get(:@display_seats_count_alert)).to be true
+  end
+
+  describe 'with no subscription' do
+    include_examples 'alert is not displayed while some info are'
+  end
+
+  describe 'outside a group or project context' do
+    before do
+      helper.display_seats_count_alert!
+    end
+
+    include_examples 'alert is not displayed while some info are'
+  end
+
+  describe 'within a group context' do
+    let_it_be(:group) { create(:group) }
+    let_it_be(:context) { group }
+    let_it_be(:project) { nil }
+
+    include_examples 'common cases for users'
+  end
+
+  describe 'within a subgroup context' do
+    let_it_be(:context) { create(:group) }
+    let_it_be(:group) { create(:group, parent: context) }
+    let_it_be(:project) { nil }
+
+    include_examples 'common cases for users'
+  end
+
+  describe 'within a project context' do
+    let_it_be(:group) { nil }
+    let_it_be(:context) { create(:group) }
+    let_it_be(:project) { create(:project, namespace: context) }
+
+    include_examples 'common cases for users'
+  end
+
+  describe 'within a user namespace context' do
+    let_it_be(:project) { create(:project) }
+
+    before do
+      helper.display_seats_count_alert!
+    end
+
+    it 'does show the alert' do
+      expect(helper.show_seats_count_alert?).to be false
+    end
+  end
+end
diff --git a/locale/gitlab.pot b/locale/gitlab.pot
index 08e634d28024e08e21383bf3f82427b23e6d7d70..612f673d5f463272fa4a6f100a1700561701f49d 100644
--- a/locale/gitlab.pot
+++ b/locale/gitlab.pot
@@ -632,6 +632,9 @@ msgstr ""
 msgid "%{group_name} group members"
 msgstr ""
 
+msgid "%{group_name} is approaching the limit of available seats"
+msgstr ""
+
 msgid "%{group_name} uses group managed accounts. You need to create a new GitLab account which will be managed by %{group_name}."
 msgstr ""
 
@@ -39529,6 +39532,9 @@ msgstr[1] ""
 msgid "View replaced file @ "
 msgstr ""
 
+msgid "View seat usage"
+msgstr ""
+
 msgid "View setting"
 msgstr ""
 
@@ -41588,6 +41594,9 @@ msgstr ""
 msgid "Your subscription expired!"
 msgstr ""
 
+msgid "Your subscription has %{remaining_seats_count} out of %{total_seats_count} seats remaining. Even if you reach the number of seats in your subscription, you can continue to add users, and GitLab will bill you for the overage."
+msgstr ""
+
 msgid "Your subscription is now expired. To renew, export your license usage file and email it to %{renewal_service_email}. A new license will be emailed to the email address registered in the %{customers_dot}. You can upload this license to your instance. To use Free tier, remove your current license."
 msgstr ""