161 D‐ Violating the right to work by not developing an effective social security system for workers: The continued deprivation of workers of their right to social security prevents ensuring them a decent pension and putting legal text into practice.194 Since the cancellation of the Social Insurance Act, which provided reasonable assurance for workers in their retirement in 2007, no fair alternative system was laid down. E‐ Violating the right to work by subjecting end‐of‐service (EOS) and retirement funds to income tax: During 2010, the PNA laid down a draft law amending the Income Tax Act, aimed at subjecting (50%) of the funds allocated to the end of service (EOS) and retirement to income tax, which would be a serious violation of workers' rights if it is ratified. Although the resolution amending the retirement law195 and canceling the Social Insurance Act stipulated the subjection of the “non‐governmental organizations, civil society, the private sector staff, workers subjected to the provisions of the labor law, employees and members of trade unions” to the civil retirement system related to government employees, it also provided that “it is regulated by an order issued from the Council of Ministers”. Despite the issuance of the mentioned regulation by the Council of Ministers,196 this regulation did not develop a comprehensive pension system for workers in different NGO sectors and was not able to develop it without it essentially falling within the public pension law. This is assuming the integration of the retirement and social security systems together, one for public sector employees, and the second for the private sector employees. The applicable public pension system was developed to suit government employees only, who receive salaries from the general budget, and who assume service in the job for a purpose totally different from the goal of working in the private sector, which is the administration 194 Article (22) of the Palestinian Basic Law for the year 2002 stipulates that: “1‐ Social, health, disability and retirement insurance shall be regulated by law; 2‐ Maintaining the welfare of families of martyrs, prisoners of war, the injured and the disabled is a duty that shall be regulated by law. The National Authority shall guarantee these persons education, health and social insurance.” 195 Resolution Act No. 5 of 2007 amending the Law on Public Pensions for the year 2005 issued on 23/08/2007. 196 The mentioned regulation was issued by the Council of Ministers on 09/08/2010.