Iranian Social Security Organization
Iran, Islamic Republic of
Asia and Pacific

Predetermination of contribution ratio for contracts - Article 38 of Iranian Social Security Law

Implementation year

According to the regulations (Article 38 of Iranian Social Security Law), all of the contracts made between the Government and its contractors are subject to the social security law and the contractors are legally obliged to pay their contribution share to the Iranian Social security Organization (ISSO). The former method involved determining the contribution ratio after the contract conclusion, which led to some ambiguous cost items resulting in contradictions among the ISSO, employer, and contractor.

The ISSO was obliged to deal with the consequent objections. This led to prolonged processes of contribution collection. The altered method is to determine the contribution ratio by a smart system developed by the ISSO prior to contract conclusion and proceed through other processes electronically.

Governance and administration
Service quality