Exemption of the small establishment - which has a total of nine employees or fewer, including its owner - from paying the financial fee stipulated in item (Second) of the Council of Ministers Decision No. (353) dated 25/12/1432 AH, amended by Council of Ministers Decision No. (197) dated 23/3/1438 AH, as follows:

• 1- Exemption for two expatriate employees working in the establishment if the owner is dedicated to working in it and is registered with the Social Insurance.

• 2- Exemption for four expatriate employees working in the establishment if at least one of the employees - in addition to the owner of the establishment who works in it as mentioned in paragraph (1) of this item - is a Saudi national and registered with the Social Insurance.

In all cases, the maximum limit that can be exempted is only four expatriates.

The provisions stated in item (First) of this decision shall be applied for a period of (three) years starting from the date of its issuance.

The Ministry of Human Resources and Social Development, after coordinating with the Ministry of Commerce and the Small and Medium Enterprises General Authority, shall present an annual report to the Labor Market Policy Committee during the period of applying the exemption stated in item (First) of this decision, which includes the following:

1- Results of applying the exemption stated in item (First) of this decision.

2- The impact of the exemption on increasing productivity in small and micro enterprises.

3- The impact of the exemption on commercial concealment.
4- The impact of the exemption in supporting small and micro enterprises in growth.

5- Results of analyzing the behavior of large and medium enterprises regarding the application of the exemption stated in item (First) of this decision.