This article advances an attribution-based account of employer (master) liability for employees’ torts, offering a doctrinal alternative to the prevailing Arab characterization—reflected in the Saudi Civil Transactions Law—that locates the doctrine within “liability for the acts of others” and consequently treats the employer as a statutory guarantor in terms akin to legal suretyship. The study begins by situating the debate within contemporary judicial developments, particularly in French law, where case-law has effectively moved toward recognizing the employer’s liability as primary by shielding the employee from both the victim’s direct action and the employer’s recourse claim, a trajectory commonly justified through enterprise-risk rationales. While attractive in policy terms, enterprise liability is argued to rest on political-economic considerations that sit uneasily with the internal discipline of legal concepts. Against that backdrop, the article develops the English notion of attribution (Attribution) as a more juristically coherent foundation: where the employee’s wrongdoing occurs in the course of, or by reason of, employment, the act is attributed to the employer as if committed by the employer personally. On this account, the employer is treated as a primary obligor alongside the employee, allowing the Saudi framework to be re-read through the general rules on plurality of tortfeasors and joint and several liability—most notably Article (127)—thereby recalibrating the victim’s position, the employer’s recourse, and the metric for internal allocation of the compensation.