Article 14 of the Saudi ZATCA Statute
المادة 14 من تنظيم هيئة الزكاة والضريبة والجمارك
The article subjects the Authority's staff, other than the Governor, to the provisions of the Labor Law and the Social Insurance Law.
Official text (Arabic)
This article has not been amended since the law was issued.
يخضع منسوبو الهيئة - عدا المحافظ - لأحكام نظام العمل ونظام التأمينات الاجتماعية.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 14 explained in plain English
This article sets the law that governs the Authority's relationship with its staff.
The rule: the Authority's staff are subject to the provisions of:
- The Labor Law.
- The Social Insurance Law.
The exception: the Governor is not subject to this rule under the text of the article. The article does not state the law to which the Governor is subject.
What does this mean for the employee? That his rights and obligations in the employment relationship with the Authority are determined by the provisions of the Labor Law, and insurance coverage by the Social Insurance Law. The article does not detail these rights; they are for the two laws it refers to.
This article is linked to Article 13, which requires the Governor to submit an annual report to the Board, and to Article 15, which repeals the statute of the General Authority of Zakat and Income and the statute of the General Authority of Customs and everything that conflicts with this Statute.
A member of the Authority's staff with a question about his employment relationship should consult the provisions of the Labor Law and the Social Insurance Law to which the article refers.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 14 of the Saudi ZATCA Statute
Are the staff of the Zakat, Tax and Customs Authority subject to the Labor Law?
Yes. The Authority's staff, other than the Governor, are subject to the provisions of the Labor Law and the Social Insurance Law.
Is the Governor of the Authority subject to the Labor Law?
No. The article excepts the Governor from this rule.
More articles on Authority Staff and Repeal of Earlier Regulations
- Article 15
The article repeals the statute of the General Authority of Zakat and Income issued in 1438 AH and the statute of the General Authority of Customs issued in 1439 AH, and everything that conflicts with this Statute.
يلغي التنظيم كلًّا من تنظيم الهيئة العامة للزكاة والدخل الصادر بقرار مجلس الوزراء رقم (465) وتاريخ 20 / 7 / 1438هـ، وتنظيم الهيئة العامة للجمارك الصادر بقرار مج
- Article 16
The article provides for publishing the Statute in the Official Gazette and for it to take effect from the date of its publication.
ينشر التنظيم في الجريدة الرسمية، ويعمل به من تاريخ نشره.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.