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Legal Requirements Governing the Calculation and Payment of the Insurance Premium for Workers of Hard and Harmful Occupations in Light of the Jurisprudence of the General Board of the Administrative Court of Justice
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Saeb Dastpeyman *   , Hamidreza Rahmani |
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Abstract: (1117 Views) |
Employers are obligated to pay an additional four percent of the insurance premium, on top of the standard 30 percent, to ensure that employees engaged in hard and harmful occupations receive their statutory benefits. This study, using a descriptive-analytical approach and based on library research, seeks to evaluate the consistency of current practice with the applicable legal provisions And answer to this question, what legal requirements govern the Social Security Organization and the employer in calculating and paying the 4% insurance premium? And it has achieved these results:The additional premium must be calculated on the basis of the employee’s average wage during their period of employment; however, it is currently calculated according to the applicant’s most recent salary and benefits at the time of retirement, which is contrary to law. Furthermore, under the final part of Article 36 of the Social Security Law, the Social Security Organization is required, in cases where the employer fails to pay the four-percent premium, to fulfill its statutory duties and obligations, and the worker is not required to pay this premium. In contrast, pursuant to the Unifying Opinion No. 1822 dated 27 November 2018 of the General Board of the Administrative Justice Court, applicants seeking benefits associated with employment in hard and hazardous jobs may, in cases of employer non-compliance, personally pay the four-percent premium to the Social Security Organization and subsequently claim reimbursement from the employer. The content of this decision appears inconsistent with the explicit meaning of Article 267 of the Civil Code, and it would have been appropriate for the General Board to rely on the rule set forth in the final part of Article 36 of the Social Security Law.
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| Keywords: early retirement, insurance premium, Administrative Court of Justice, hard and harmful occupations. |
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Type of Study: Research |
Subject:
Special
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