With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
based on article 70 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412 [2 March 1992],
based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [21 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Rajab 1412 [1 February 1992],
after perusal of Shura Council Decision 36/383 dated 26 Dhu Al-Qa’dah 1445 [2 June 2024],
and after perusal of Council of Ministers Decision 1022 dated 26 Dhu Al-Hijja 1445 [3 June 2024],
have decreed as follows
First
The Social Insurance Law is hereby approved in the form attached.
Second
The provisions of the law referred to in clause First of this decree do not apply to the following two categories:
1. Contributors who have contribution periods prior to the entry into force of the law for which they have not been compensated.
The periods of contribution in the field of the implementation of paragraph 1 of this clause mean the periods of contribution calculated in accordance with the provisions of the Civil Pension Law issued by Royal Decree D/41 dated 29 Rajab 1393 [27 August 1973], or the Social Insurance Law issued by Royal Decree D/33 dated 3 Ramadan 1421 [29 November 2000], or both of them. This extends to the periods deemed as served in one of these two laws.
2. Owners of pensions due to contributors in accordance with the provisions of the Civil Pension Law or the Social Insurance Law before the entry into force of the law referred to in clause First of this decree.
Third
The application of the law—referred to in clause First of this decree—to those covered by its provisions must be as follows:
1. The contribution percentages of the branch of pensions stipulated in article 15 of the law are applied gradually until they reach 22% of the wage or salary subject to contribution, as follows:
(a) Contributions are determined within twelve months from the effective date of the law at a rate of 18%.
(b) Contributions are determined from the month following the lapse of twelve months from the effective date of the law at a rate of 19%.
(c) Contributions are determined from the month following the lapse of twenty-four months from the effective date of the law at a rate of 20%.
(d) Contributions are determined from the month following the lapse of thirty-six months from the effective date of the law at a rate of 21%.
(e) Contributions are determined from the month following the lapse of forty-eight months from the effective date of the law at a rate of 22%.
2. The employer bears 50% and the contributor bears 50% of the contributions referred to in paragraph 1 of this clause, in respect of compulsory contributions.
3. The provisions stipulated in paragraph 1 of this clause apply to a contribution made on a voluntary basis, provided that it is borne in full by the contributor.
4. A decision by the Council of Ministers—based on a proposal of the Board of Directors of the General Organization for Social Insurance—determines the date of application of the provisions of the branch of occupational hazards and additional compensation to employees. In the event that the employee dies or is dismissed from work—during the period following the entry into force of the law and preceding the date specified in the aforementioned decision of the Council of Ministers—due to his inability to work definitively and the death or disability resulted from work and during the performance of work, his entitlement is determined in accordance with the provisions of article 21 of the Civil Pension Law, and without prejudice to the proving of his disability by the medical committees of the General Organization for Social Insurance stipulated in article 50 of the law referred to in clause First of this decree.
5. Without prejudice to the provisions of the preceding paragraphs of this clause, the application of the branches of social insurance stipulated in article 3 of the law, referred to in clause First of this decision, must be in stages determined by a decision by the board of directors of the General Organization for Social Insurance.
Fourth
The provisions contained in the Social Insurance Law issued by Royal Decree D/33 dated 3 Ramadan 1421 [29 November 2000], the Civil Pension Law issued by Royal Decree D/41 dated 29 Rajab 1393 [27 August 1973], and the Unemployment Insurance Law issued by Royal Decree D/18 dated 12 Rabi Al-Awwal 1435 [13 January 2014] continue to apply to the two categories referred to in clause Second of this decree.
Fifth
As an exception to the provision of clause Fourth of this decree, contributors—with regard to pensions—who have contribution periods prior to the entry into force of the law—referred to in clause First of this decree—who have not been compensated for them, have not reached 240 months, and have not reached 50 Hijri years on the effective date of the law, will be treated as follows:
1. The contributor who has not reached the age of twenty-nine Gregorian years on the effective date of the law, has a legal age for entitlement to a pension of sixty-five Gregorian years.
2. The contributor who reaches the age of twenty-nine Gregorian years or more on the effective date of the law, has a legal age for entitlement to a pension in accordance with the following table:
| Age in accordance with the Gregorian calendar on the effective date of the law | Legal age in accordance with the Gregorian calendar for the purpose of obtaining a pension |
| Twenty-nine years and over, and less than thirty years | Sixty-four years and eight months |
| Thirty years and over, and less than thirty-one years | Sixty-four years and four months |
| Thirty-one years and over, and less than thirty-two years | Sixty-four years |
| Thirty-two years and over, and less than thirty-three years | Sixty-three years and eight months |
| Thirty-three years and over, and less than thirty-four years | Sixty-three years and four months |
| Thirty-four years and over, and less than thirty-five years | Sixty-three years |
| Thirty-five years and over, and less than thirty-six years | Sixty-two years and eight months |
| Thirty-six years and over, and less than thirty-seven years | Sixty-two years and four months |
| Thirty-seven years and over, and less than thirty-eight years | Sixty-two years |
| Thirty-eight years and over, and less than thirty-nine years | Sixty-one years and eight months |
| Thirty-nine years and over, and less than forty years | Sixty-one years and four months |
| Forty years and over, and less than forty-one years | Sixty-one years |
| Forty-one years and over, and less than forty-two years | Sixty years and eight months |
| Forty-two years and over, and less than forty-three years | Sixty years and four months |
| Forty-three years and over, and less than forty-four years | Sixty years |
| Forty-four years and over, and less than forty-five years | Fifty-nine years and eight months |
| Forty-five years and over, and less than forty-six years | Fifty-nine years and four months |
| Forty-six years and over, and less than forty-seven years | Fifty-nine years |
| Forty-seven years and over, and less than forty-eight years | Fifty-eight years and eight months |
| Forty-eight years and over, and less than forty-eight years and six months | Fifty-eight years and four months |
3. The contributor whose contribution periods have not reached on the effective date of the law—referred to in clause First of this decree—180 months, is entitled to a pension before reaching the legal age if his contribution periods reach 360 subscription months.
4. The contributor whose contribution periods have reached the effective date of the law—referred to in clause First of this decree—180 months or more, is entitled to obtain a pension before reaching the legal age in accordance with the following table:
| Contribution periods upon entry into force of the law | Eligible contribution periods for pension entitlement |
| From 180 months to 191 months | 348 months |
| From 192 months to 203 months | 336 months |
| From 204 months to 215 months | 324 months |
| From 216 months to 227 months | 312 months |
| From 228 months to 239 months | 300 (months) |
5. Subject to the provisions of paragraphs 1, 2, 3, and 4 of this clause, the contribution periods that have not been compensated for are treated in accordance with the provisions of the Civil Pension Law and Social Insurance Law referred to in clause Fourth of this decree.
For the purposes of applying this clause, the contributor who reaches the age of forty-eight years and six months in accordance with the Gregorian calendar is deemed to have reached the age of fifty Hijri years.
Sixth
As an exception to the provision of clause Fourth of this decree, the application of the provisions of the branch of occupational hazards contained in the Social Insurance Law referred to in clause Fourth of this decree is as follows:
1. Applying the maternity compensation stipulated in articles 41 and 42 of the law—referred to in clause First of this decree—to the contributors subject to the provisions of the branch of occupational hazards of the Social Insurance Law referred to in clause Fourth of this decree, taking into account that the calculation of the eligible contribution period for the entitlement begins from the effective date of the law referred to in clause First of this decree.
2. Cancelling the maximum limit for the amount of lump sum compensation in the cases of total and partial disability stipulated in articles 32 and 36 of the Social Insurance Law referred to in clause Fourth of this decree.
3. The age after which the lump sum compensation mentioned in article 32 of the Social Insurance Law—referred to in clause Fourth of this decree—must be reduced is in accordance with the same age mentioned in paragraph 3 of article 35 of the law referred to in clause First of this decree.
Seventh
The Board of Directors of the General Organization for Social Insurance may develop voluntary savings programs—in coordination with the relevant entities—for the contributors to whom the provisions of the Civil Pension Law and Social Insurance Law referred to in clause Fourth of this decree apply.
Eighth
The Board of Directors of the General Organization for Social Insurance may add privileges for the contributor whose contribution period exceeds 100% of the salary or the average wages on which the pension is calculated in accordance with the provisions of article 19 of the Civil Pension Law and article 38 of the Social Insurance Law referred to in clause Fourth of this decree.
Ninth
The Board of Directors of the General Organization for Social Insurance may merge the accounts of the branches of the Social Insurance Law and Unemployment Insurance Law and the account of the Civil Pension Law Fund—referred to in clause Fourth of this decree—or some of them as it deems appropriate.
Tenth
Clauses Fifth, Sixth, Seventh, Eighth, and Ninth of this decree are effective from the effective date of the law referred to in clause First of this decree.
Eleventh
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 26 Dhu Al-Hijja 1445
Corresponding to: 2 July 2024
Published in Umm Al-Qura 5038 issued on 13 July 2024.