Chapter VI : GENERAL PROVISIONS

ARTICLE (59)

1. The Organization shall be exempted from all taxes and fees.

2. The benefits provided for in this Law shall be exempted from all taxes and fees and from all kinds of levies.

ARTICLE (60)

1. The application of this Law and the relevant measures and regulations for the purpose of its implementation by the employers and workers shall be supervised by the insurance inspectors who shall be designated by the Organization.  The employers and their representatives shall allow the Organization’s inspectors to obtain such information and documents as may be required to facilitate the performance of their tasks and to examine the records related to the nature of work, numbers of workers, wages of workers and the method of calculation and payment of such wages.  Any act of opposition or hindrance committed against the Organization’s inspectors during the performance of their tasks shall be subject to the same penalties prescribed for cases of opposition and hindrance to the performance of the functions of the labour inspectors.

2. The insurance inspectors shall submit to the Organization reports on the violations, if any.  The Organization shall take all the measures to verify and investigate such violations and take the necessary action in respect thereof.

3. The organization’s inspectors and other employees shall be liable to show good treatment and maintain the secrecy of the information that come to their knowledge in the course of the performance of their functions.  Under no circumstances shall they disclose or convey any of such secrets to any one other than the competent agencies of the Organization.  The Organization shall apply to the violating employees such penalties as may be required under the laws.

ARTICLE (61)

1. The employers, contributors and whoever may be acting on their behalf shall have the right to submit, through hierarchical levels, and appeal to any decision issued by any competent agency of the Organization in connection with the registration, contributions or benefits.  Such appeal shall be submitted to the agency immediately above the one that issued the decision appealed against, as shown below.

a. To the Governor of the Organization, with regard to the decisions made by a director of an office.
b. To the Board of Directors, with regard to the decisions made by the Governor.

2. Employers, workers and whoever may be acting on their behalf, whose appeal submitted through hierarchical levels has not been accepted, may lodge a complaint with the juridical authority concerned with  labour cases hearings.

ARTICLE (62)

1. An employer who does not comply with any of the provisions of this Law and its Implementing  Regulations shall be penalized with a fine not less than SR 5,000 (five thousand Saudi Riyals).  This limit shall be doubled if the same violation is committed again.  The fine shall be multiplied by the number of contributors in respect of whom the employer committed one or more violations, provided that the aggregate amount of the fines imposed each time shall not exceed SR 50,000 (fifty thousand Saudi Riyals).

2. Without prejudice to any penalty more severe provided for in another law, a person who willfully gives incorrect information for the purpose of obtaining for others any undue benefits shall be penalized with a fine no more than SR  2,000 (two thousand Saudi Riyals).  The said fine limit shall be doubled if the same violation is committed again.

3. A person who gives incorrect information for the purpose of obtaining for himself undue benefits shall be penalized with a fine to be paid to the Organization.  Such fine shall not exceed the total amount of benefit unduly paid to him by the Organization.  Furthermore, he shall be required to repay whatever is paid of such social insurance benefits.

4. Investigation committees shall be formed in the Organization’s offices to examine the violations and determine the fines.

5. The decision for imposing the fine provided for in the preceding paragraphs shall be issued by the Governor of the Organization.  The concerned person may, within thirty days from the date of notifying him of the decision, appeal against the decision in accordance with the provisions of Article (61).

6. None of the fines provided for in this Article may be imposed in respect of the violations committed before five or more years.

ARTICLE (63)

Any agreement or settlement which is made by those covered by this Law and is inconsistent to the provisions of this Law shall be considered null and void if it is liable to prejudice the rights of the beneficiaries or to impose additional obligations on the contributors or their family members.