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On 13 February 2024, the Saudi Council of Ministers approved the Law on the Protection of Whistleblowers, Witnesses, Experts and Victims (the Law), enacted by Royal Decree No. M/148.
Published in the Official Gazette on 1 March 2024, the Law came into force 120 days later, on 28 June 2024. Its Implementing Regulation was subsequently published on 12 June 2026. The Law is an important development in Saudi Arabia’s ongoing anti-corruption and governance reform programme, and marks a meaningful step in the Kingdom’s journey towards greater transparency and accountability – though it is important to understand clearly what the Law does, and does not, require of private sector organisations.
Context: Vision 2030 and the Anti-Corruption Drive
To understand the Law, it helps to understand the environment in which it was introduced. Since 2016, Saudi Arabia’s Vision 2030 programme has been reshaping the Kingdom’s economy and its institutions. A central pillar of that programme is the fight against corruption – not only because corruption is wrong, but because perceptions of it deter the foreign direct investment that Vision 2030 depends upon.
Nazaha – the Oversight and Anti-Corruption Authority, whose name means “integrity” in Arabic – is the independent body at the centre of Saudi Arabia’s anti-corruption architecture. Established in 2011, Nazaha has grown significantly in both scope and activity under Vision 2030. In 2025 alone, Nazaha conducted more than 32,000 raids and 4,800 investigations, with expanded mandates covering major public institutions. The authority has also developed an online reporting portal through which citizens and residents can report corruption directly. A 2018 Royal Court decree prohibits entities within Nazaha’s jurisdiction from taking disciplinary action against whistleblowers who work for them.
Saudi Arabia’s anti-bribery legislation was most recently amended in 2021 to extend coverage explicitly to private sector entities, including joint stock companies, banking sector employees, and contractors on government projects – aligning the Kingdom’s approach more closely with international standards. The 2024 whistleblower protection law builds on this foundation.
Saudi Arabia is ranked 45th in Transparency International’s Corruption Perceptions Index – a significant improvement over the past decade, and a reflection of the sustained reform effort under Vision 2030.
What the Law Actually Does
It is important to be clear about the scope and purpose of the 2024 Law, because it differs in character from the whistleblowing frameworks found in, for example, the EU Whistleblowing Directive or the ADGM Whistleblower Protection Regulations.
The Law is primarily a criminal justice and law enforcement instrument. It provides formal protection for individuals who voluntarily disclose information or evidence relating to serious criminal offences – and for witnesses, experts, and victims involved in subsequent legal proceedings. It does not, at present, impose a general obligation on private sector organisations to establish internal whistleblowing channels or policies, nor does it mandate the use of an external reporting service.
The crimes covered are those classified as “major crimes warranting arrest” under Saudi law, including corruption, bribery, money laundering, forgery, major financial crimes, and serious violence.
Who Is Protected and How?
The Law defines a whistleblower as a person who voluntarily discloses information or evidence giving reason to believe that a covered crime has been, is being, or may be committed, or who helps expose its perpetrators. Protection extends beyond the whistleblower themselves to their spouse, relatives, and other closely connected individuals who may be at risk as a result of the disclosure.
Protections available under the Law include:
- concealment of the whistleblower’s identity, address, and personal data in correspondence, minutes, and related documents – including in court proceedings, where testimony from witnesses and experts may be heard outside the presence of the defendant and defence counsel in specified circumstances
- prohibition of termination of employment, changes to legal or administrative status that reduce rights, arbitrary disciplinary actions, or any other form of retaliation
- provision of financial assistance and job placement support for those who face employment challenges as a result of their disclosure
- if the risk of harm is sufficient, additional physical security measures may be arranged in coordination with the Ministry of the Interior and the Presidency of State Security
Where an employer takes adverse action against a whistleblower, the burden of proof lies with the employer to demonstrate that the action was taken for legitimate reasons unrelated to the disclosure.
The Protection Programme
A dedicated Centre for the Protection of Reporting Persons, Witnesses, Experts and Victims has been established within the Public Prosecution (the Prosecutor-General’s Office). This body is responsible for receiving and processing protection requests, determining the appropriate measures based on the assessed level of risk, and implementing those measures in coordination with the relevant authorities. The Public Prosecution itself, along with Nazaha for corruption-related matters, is the primary body for receiving whistleblower reports.
Penalties for Breach
The Law sets out criminal and financial penalties for those who breach its protections. Examples include:
- six months’ imprisonment and a fine of SAR 100,000 for dismissing a whistleblower from employment
- one year’s imprisonment and a fine of SAR 200,000 for revealing the identity or data of a protected individual
- two years’ imprisonment and a fine of SAR 300,000 for attempting to bribe or incentivise an individual to withhold evidence
- three years’ imprisonment and a fine of SAR 500,000 for using force or violence against a whistleblower
- a maximum financial penalty of SAR 5 million in the most serious cases, along with prohibition from contracting with public entities for up to five years
Penalties are not initiated through individual civil claims. They are imposed by the competent investigative and regulatory authorities following prosecution.
Financial Rewards for Whistleblowers
Unlike the UAE’s freezone regimes, Saudi Arabia does offer financial incentives for reporting. Earlier in 2024, before the Law came into force, the Kingdom announced that whistleblowers can be financially rewarded following successful enforcement actions. In specific sectors – such as reporting unauthorised endowment holdings exceeding SAR 9 million – rewards have been explicitly provided for. This places Saudi Arabia closer to the US approach than to the EU model on this point.
What the Law Does Not Yet Require of Private Sector Organisations
As noted above, the 2024 Law does not impose a general requirement on private sector employers to establish internal whistleblowing channels. Saudi Arabia does not yet have a standalone general employment whistleblowing law comparable to, for example, the EU Whistleblowing Directive or the UK’s Public Interest Disclosure Act (PIDA).
That said, some sector-specific regulations do require organisations in certain industries to establish whistleblowing policies. And the direction of travel is clear. Legal commentators, including DLA Piper, have noted that organisations operating in the Kingdom would do well to ensure they have processes and procedures in place to encourage reporting of misconduct – including fostering a compliance culture from the top – regardless of whether a specific legal mandate exists. The practical and reputational risks of not doing so are real, particularly for multinational organisations and those seeking to grow in, or attract investment from, the Kingdom.
Conclusion
The 2024 Law is a significant milestone in Saudi Arabia’s governance reform journey. It sends a clear message – backed by serious penalties – that those who expose wrongdoing will be protected, and those who retaliate against them will face consequences. For multinational organisations operating in the Kingdom, and for Saudi businesses seeking to engage with international partners and investors, the Law reinforces the importance of having robust, transparent speak-up mechanisms in place. The Implementing Regulation published in June 2026 has further strengthened the procedural framework, and the trajectory strongly suggests further legislative development in the years ahead.
Our Recommendation
Saudi Arabia’s legislative framework is developing rapidly, and the direction is unambiguous. Organisations operating in the Kingdom – whether Saudi-headquartered or international – that do not yet have a structured, confidential reporting channel are increasingly out of step with both regulatory expectation and market norms. The 2024 Law protects those who report crimes to the authorities; what it does not yet do is provide employees with a trusted internal channel to raise concerns before they reach that stage. That gap is precisely where an independent whistleblowing service adds value – giving employees a safe, confidential route to report concerns early, allowing organisations to investigate and resolve issues internally, and demonstrating to investors, regulators, and partners that governance is taken seriously. Safecall’s service is already trusted by organisations operating across complex, multi-jurisdictional environments, and is well-placed to support organisations with a presence in Saudi Arabia.
How Safecall Can Help
Safecall provides anonymous reporting channels – including dedicated telephone hotlines and secure online portals – available to employees 24 hours a day, 7 days a week, 365 days a year, across more than 150 countries and in over 175 languages and dialects, including Arabic. Our call handlers have 25 or more years of interview experience each, and our case management platform provides the documented, auditable record of disclosures and actions that good governance requires.
For organisations operating in Saudi Arabia, Safecall offers a practical, internationally recognised solution that supports the spirit of the Kingdom’s evolving legislative framework – helping you build the internal speak-up culture that regulators, investors, and employees increasingly expect.
References
[1] Saudi Council of Ministers, Law on the Protection of Whistleblowers, Witnesses, Experts and Victims, Royal Decree No. M/148, enacted 18 February 2024, published Official Gazette 1 March 2024, in force 28 June 2024
[2] Library of Congress, Saudi Arabia: Regulation Provides Protections for Whistleblowers, Witnesses, Experts, and Victims (July 2026): https://www.loc.gov/item/global-legal-monitor/2026-07-17/saudi-arabia-regulation-provides-protections-for-whistleblowers-witnesses-experts-and-victims
[3] Clyde & Co, KSA Protection for Whistleblowers Reporting Potential Criminal Offences (December 2025): https://www.clydeco.com/en/insights/2025/12/ksa-protection-for-whistleblowers-reporting
[4] DLA Piper, Navigating the Legal Landscape of Whistleblowing in KSA (March 2024): https://www.dlapiper.com/en/insights/publications/2024/03/navigating-the-legal-landscape-of-whistleblowing-in-ksa
[5] Al Tamimi & Company, The Anti-Corruption Landscape in Saudi Arabia under Vision 2030 (March 2022): https://www.tamimi.com/law-update-articles/the-anti-corruption-landscape-in-saudi-arabia-under-vision-2030/
[6] Deloitte Middle East, Saudi Arabia’s Anti-Bribery and Corruption Law – 2.0: https://www.deloitte.com/middle-east/en/services/consulting-financial/perspectives/saudi-arabia-s-anti-bribery-and-corruption-law—2-0.html
[7] Semafor, Vision 2030’s Biggest Breakthrough Isn’t in the Charts (May 2026): https://www.semafor.com/article/05/13/2026/vision-2030s-biggest-breakthrough-isnt-in-the-charts
[8] AGBI, Saudi’s Whistleblower Law to Bolster Anti-Corruption Drive: https://www.agbi.com/economy/2024/02/saudis-whistleblower-law-to-bolster-anti-corruption-drive/
[9] Transparency International, Corruption Perceptions Index 2024
The summaries provided on this website are designed for information and initial guidance only. Always seek additional specific advice from an appropriate legal specialist before making decisions based on whistleblowing legislation. Safecall can provide recommendations for appropriate legal specialists if required. Please ask for more details.