Official text per PAM's consolidated English edition (2025). For guidance only; not legal advice.
The employer shall keep the proceeds of all deductions from remunerations of workers in a fund allocated for use in the social, economic and cultural matters that benefit the workers. Deductions imposed on workers as penalty shall be recorded in a special register, stating the name of the worker, the amount of deduction and the reason of such deduction. In the event where the establishment is liquidated, the total amount of the deductions existing in the fund shall be distributed among the workers employed by the employer at the time of the liquidation, in proportion to their respective periods of service. The Minister shall issue a resolution setting forth the regulations that regulate the said fund and the method of distribution.
Source The English text is presented as the official January 2025 consolidated edition identified in the approved local source notes. The Arabic text is unofficial. This local snapshot was not independently verified against PAM by this directory.