Article (40):
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The employer shall bear the fees for the recruitment of the non-Saudi worker, the residence fees, the work permit and their renewal, the resulting fines caused by the employer, the fees for changing the profession, exit and return, and the ticket for the worker's return to his home country after the end of the relationship between the two parties.
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The worker shall bear the costs of his return to his country in the event that he is unfit for work or if he wishes to return without a legitimate reason.
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The employer shall bear the transfer fees of the services of the worker to whom he wishes to transfer his services.
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The employer shall pay the expenses of preparing the body of the worker and transporting it to the entity where the contract was concluded or from which the worker was brought, unless he is buried with the consent of his relatives inside the Kingdom. The employer shall be exempted in the event that the General Organization for Social Insurance is committed to this.