Like other legislation and regulations in the Kingdom of Saudi Arabia, it showed great interest in women, granting working women many rights that were clearly stipulated with the aim of increasing women’s participation in the labor market in order to achieve justice in equal opportunities in the labor market, taking into account the humanitarian, social and health aspects of working women, along with Achieving a balance between these aspects and the interest of the employer, and any woman has the right to be informed of these rights stipulated in the Saudi labor system.
1- Women work in all fields that are compatible with their nature, and the employer is prohibited from employing them in dangerous jobs or harmful industries.
2- It is not permissible for women to work during a period of the night that is not less than eleven consecutive hours.
3- The working woman has the right to maternity leave for the period of the four weeks preceding and the six weeks following it. The likely date of giving birth is determined by the facility’s doctor or according to a medical certificate certified by a health authority. It is prohibited to employ a woman during the six weeks immediately following the birth.
4- The employer must pay the working woman during her absence from work on maternity leave an amount equivalent to half her wage if she has one year or more of service with the employer, and the full wage if her service reaches three years or more on the day the leave begins, and the wage is not paid to her during her annual leave. Ordinary leave if she benefited in the same year from maternity leave with full pay. Half of her wages will be paid to her during annual leave if she benefited in the same year from maternity leave with half pay.
5- The facility owner must provide full medical care to the working woman during pregnancy and childbirth.
6- When a working woman returns to work after maternity leave, she has the right to take rest periods for the purpose of breastfeeding her child, not exceeding a total of one hour per day, in addition to the rest periods granted to all workers. This period is counted from the actual working hours and does not result in a reduction in wages.
7- The system also clarifies that the employer may not dismiss the worker or warn her of dismissal while she is on maternity leave.
8- The system also states that the employer may not dismiss the worker during the period of her illness resulting from pregnancy or childbirth, and the illness is proven by an approved medical certificate, provided that the period of her absence does not exceed one hundred and eighty days, and it is not permissible to dismiss her without a legitimate reason from among the reasons stipulated in this system during The 180 days prior to the likely date of birth.
9- The employer, in all places where women work and, in all professions, must provide them with seats to ensure their rest.
10- Every employer who employs fifty or more female workers must prepare a place for nannies that has a sufficient number of nannies to care for the female workers’ children who are under six years of age, if the number of children reaches ten or more.
11- The Minister may oblige an employer who employs one hundred or more female workers in one city to establish a nursery on his own or in partnership with other employers in the same city, or to contract with an existing nursery to care for the children of female workers who are less than six years old during work periods. In this case, the Minister determines the terms and conditions governing this home, and also determines the percentage of costs imposed on female workers who benefit from this service.
12- A working woman whose husband dies has the right to leave with full pay for a period of not less than fifteen days from the date of death.
The annual bonus will continue for all male and female teachers for a period of four years, and during this period the teacher must obtain a license, which qualifies them to continue the rank and bonus.
1- Anyone who does not submit an application for registration within the periods specified in the regulations shall be punished with a fine of (10,000) ten thousand riyals.
2- Anyone who submits an incorrect tax return to the Authority, or amends a tax return after submitting it, or submits any document to the Authority regarding the tax due on him, resulting in an error in calculating the tax amount that is less than due, will be punished. A fine equivalent to 50% of the value of the difference between the calculated and due tax
3- Anyone who does not submit a tax return within the period specified by the regulations shall be punished with a fine of not less than (5%) and not more than (25%) of the value of the tax that he was required to declare.
4- Anyone who does not pay the due tax within the period specified by the regulations shall be punished with a fine equivalent to (5%) of the value of the unpaid tax. For every month or part thereof for which the tax has not been paid
5- If the non-registered person issues a tax invoice, he shall be punished with a fine not exceeding (100,000) one hundred thousand riyals, without prejudice to any more severe penalty stipulated in any other law.
6- shall be punished by a fine not exceeding (50,000) fifty thousand riyals, Each of:
The system also stated that it is permissible to include in the decision imposing the penalty a stipulation that its statement be published at the expense of the violator in a local newspaper published in his place of residence, and if there is no newspaper in his place of residence, then in the area closest to him, or to publish it in any other appropriate means, depending on the type of violation committed, its seriousness and its effects. After the decision becomes final.
