English abstract
Based on the principles of the Basic Law of the state issued by Royal Decree No. 6/2021, and standing at the threshold of article (15), which states that: (.... Work is a right and an honor, and every citizen has the right to practice the work he chooses for himself within the limits of the law, and no citizen may be obliged to work forcibly except in accordance with a law, to perform a public service, for a specified period, and in fair return. The state enacts laws that protect the worker and the employer, regulate the relationship between them and provide conditions for occupational security, safety and health). In addition to the establishment of a number of independent legal entities represented by labor courts, committees and bodies, including the General Authority for social insurance, this study came as an urgent response to a situation that has become the concern of many decision-makers in every country seeking to respond to the minimum requirements of an employment relationship that can be described as fair and worker's rights He picks it after exhausting his energy and lack of resourcefulness. The employer's failure to comply with the laws related to social insurance by not fulfilling obligations related to insurance contributions may take basic forms such as terminating the contribution procedures of only some workers and hiding the order of other workers, or take the form of making contributions that differ from the actual wages and duration of the insured. All this has become known as the manifestations of insurance evasion, which may appear in a more serious form when the insurance evasion is total, which appears in the employer's non-participation, failure to register an insurance number for his establishment and his refusal to perform insurance dues for all his workers; this is due to the nature of people in their adherence to what they consider their rights to the extent that they are undisciplined in performing their insurance duties, as a result of the lack of insurance awareness among those addressing the provisions of the social insurance law and the spread of corruption, bribery and fraud; clarifying the principles and concepts of social insurance is an incentive to commit to participating in this increases production and ensures that part of the fund's surpluses, which are one of the most important, is not lost The resources that the state relies on to finance projects and not to deprive the worker of the social insurance umbrella.