Article (40)

1-An employer shall bear the fees pertaining to the recruitment of non-Saudi workers, the fees for issuing and renewing residence permit (Iqama) and work permit, and the fines resulting from their delay, as well as the fees pertaining to change of profession, exit and re-

entry visas, and return tickets to the worker’s home country at the end of the relation between the two parties.

2-A worker shall bear the costs of returning to his home country if he/she is unfit for work or if he/she wishes to return to his/her home country without a legitimate reason.

3-An employer shall bear the fees of transferring the services of a worker who wishes to transfer his/her service to him/her.

4- An employer shall be responsible for the cost of preparing the body of a deceased worker and transporting it to the location where the contract was concluded, or where the worker was recruited unless the worker is interred in the Kingdom with the approval of his family. The employer shall be relieved if the General Organization for Social Insurance (GOSI) undertakes the same.