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Introduction
1- As from 16th Tir 1355 (7th July
1976), the Law for the Protection of Office
Staff was abolished and the provision of
social security for all staff and workers
(whether Iranian or expatriate) working in
Iran was brought under the regulations of
the Law for the Provision of Social
Security.
Regulations
2- The regulation of this law provide that
all staff and workers contribute for the
provisions of social security in Iran at a
rate of 30 percent of monthly salary which
is as follows:
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% |
|
| |
a - employee's
contribution |
7 |
|
| |
b - employer's
contribution |
20 |
|
| |
c - unemployment benefit
contribution paid by employer
|
3 |
|
| |
|
30 |
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The unemployment benefit contribution of 3
percent is not payable in respect of
expatriate employees.
Expatriates
3- Expatriates could be exempted from the
provisions of the Social Security Act
provided that:
-
there was
a bilateral agreement between Iran and
the home country, in which case it will
be acted according to the provisions of
the agreement;
-
if it
could be demonstrated by the expatriate
employee that he or she was covered by a
similar scheme in home country during
his or her employment in Iran.
As of 11th September 2001 , employers of
expatriate employees whose states have
accessed to protocol 19 of International
Labour Law are duty bound to pay 3 percent
of all expatriates salaries together with
benefits as social security contribution to
the Social Security Organisation within one
month and deduct the same from expatriate
employees salaries .
These employees shall be covered by the
following insurances during their
employments in Iran.
a- Medical care ;
b- Wage compensation ;
c- Limb deficiencies ;
d- Partial and total disability resulting
from the work ;
e- Death due to accident at work place .
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