Overview
All people in employment are expected to contibute State Social Security Fund and the Employment Fund. For social security and unemployment insurance, the employee pays 7% of salary (between the ages of 18-65), employer (20 to 23%), the State (3%). Independent workers pay 12-18%, depending on the type of coverage sought. In 2003 the minimum standard pension was 50 percent of the worker’s earnings but not less than the amount of the minimum wage. The insured’s contributions also finance medical, sickness, maternity, and work injury benefits.

Welfare programs are managed by more than 30 individual public agencies and semi-state organizations called Bonyad, as well as by several private non-governmental organizations.

Source of Funds
Insured person contribute 7% of earnings. Voluntary insured persons contribute 26% of earnings; Commercial drivers contribute 27% of earnings.
The minimum monthly earnings for contribution and benefit purposes for salaried employees are 1,500,000 rials.
Administrative Organization
Ministry of Labour and Social Affairs
Azadi Ave.
P.O. Box 14185 - 963
Tehran, Islamic Republic of Iran

Sickness and Maternity
Coverage : All employed persons.
Self-employed persons are covered for medical benefits only.
Self-employed person: Medical benefits are financed according to set tariffs.

Qualifying Conditions
Cash sickness and medical benefits: There is no minimum qualifying period.
Cash maternity benefits: Must have at least 60 days of contributions in the year before the expected date of childbirth for the first three children.

Sickness benefit: The benefit is equal to 75% of the insured’s average earnings in the previous 3 months for a worker with dependents; 66.6% of the insured’s average earnings for a single worker.
The benefit is reduced to 50% of the insured’s average earnings if unmarried and hospitalized in a Social Security Organization hospital; there is no reduction if the insured person has dependents.The benefit is payable after a 3-day waiting period (unless hospitalized) until recovery.

Maternity benefit: The benefit is equal to 66.6% of the insured woman’s average earnings in the previous 3 months and is payable for up to a maximum of 4 months, including at least 1 month after the expected date of childbirth.

Workers’ Medical Benefits
Medical care and medicines are provided directly to patients through medical facilities belonging to the Social Security Organization.

Dental grant: 250,000 rials for a half set of dentures or 450,000 rials for a full set.
Other medical expenses are payable according to set tariffs.
If the insured must be transferred to another city for outpatient medical treatment, 100% of the daily sickness benefit is paid for each day. If the insured requires a travel companion, 50% of the insured’s daily wage is paid to the travel companion in addition to travel expenses, subject to a decision by the insured’s doctor.
Indirect system: Medical services are provided through public and private hospitals and clinics, as well as through university hospitals and contracted-out physicians. The cost of inpatient care and outpatient care varies among medical
care providers, as does the degree of cost sharing and the rate of reimbursement.

Dependents’ Medical Benefits
Eligible dependents are a wife and the first three children younger than age 18 (age 20 if a student, disabled, or an unmarried daughter), a disabled dependent husband older than age 60, and aged dependent parents. Voluntary insurance can be taken from the Social Security Organization for the fourth and subsequent children.

Administrative Organization
Social Security Organization (http://www.tamin.org.ir) administers the program.
Work Injury

Disability Benefits
The daily benefit is equal to 75% of the insured’s last daily wage for a worker with dependents; 66.6% for a worker without dependents.
The benefit is reduced to 50% of the insured’s last daily wage if the insured is hospitalized.
The benefit is paid from the first day of incapacity until recovery or certification of permanent disability.

Permanent Disability Benefits Pension
With an assessed degree of disability of at least 66% (total disability), the pension is equal to 1/30th of the insured’s average earnings times the number of years of contributions.
The minimum pension is equal to 50% of the insured’s average earnings or 100% of the minimum wage of an unskilled laborer (1,500,000 rials a month).
The maximum pension is equal to 100% of the insured’s average earnings.

Pension supplement: If the pension is less than 60% of the insured’s average earnings and the insured has dependents, an additional 10% of the pension is paid up to a maximum of 60% of the insured’s average earnings.

Partial disability: With an assessed degree of disability of between 33% and 65%, a percentage of the full pension is paid according to the assessed degree of disability.

Benefit adjustment: Benefits are adjusted annually according to changes in wages.

Disability grant: With an assessed degree of disability of between 10% and 32% and a disability that is the result of losing a limb, a lump sum is paid equal to 36 times the insured’s disability pension times the assessed degree of
disability.

Unemployment
Qualifying Conditions
Must have at least 6 months of insurance before the date of unemployment. Must be registered
at an employment office and capable of, and available for, work. Unemployment is not due to leaving voluntarily, misconduct, or the refusal of a suitable job offer.

Unemployment Benefits
The maximum duration of benefits depends on the length of coverage and marital status. If a married individual has between 6 and 24 months of coverage, the benefit is payable for up to 12 months (6 months if single); for between 25
and 120 months of coverage, up to 18 months (12 months if single); for between 121 and 180 months, up to 26 months (18 months if single); for between 181 and 240 months, up to 36 months (24 months if single); for 241 months and longer, up to 50 months (36 months if single). The benefit is equal to 55% of the insured’s average earnings, increased by 10% for each of the first four dependents. The minimum benefit is equal to the minimum wage of an unskilled laborer (1,500,000 rials a month).
The maximum benefit is equal to 80% of the insured’s average earnings.
Insured persons aged 55 or older may receive unemployment benefits up to the retirement age.
Benefit adjustment: Benefits are adjusted annually according to changes in wages.

Administrative Organization
Ministry of Labor provides general supervision.
Ministry of Labour and Social Affairs
Azadi Ave.
P.O. Box 14185 - 963
Tehran, Islamic Republic of Iran

Family Allowances
The child must be younger than age 18 (no limit if a student or disabled). The parent must have at least 720 working days of contributions.
Marriage grant: Must have at least 720 days of contributions before the date of marriage. The grant is paid once only.

Family Allowance Benefits
Family allowances: The monthly allowance is equal to three times the lowest daily wage of an unskilled laborer.
The lowest daily wage is based on the minimum wage of an unskilled laborer (1,500,000 rials a month). The allowance is paid for a maximum of two children.

Benefit adjustment:
Benefits are adjusted annually according to changes in wages.

Marriage grant: The grant is equal to 1 month of the insured’s average earnings. If both spouses are insured, both the husband and wife will receive the grant.

Administrative Organization
Ministry of Labor provides general supervision.
Ministry of Labour and Social Affairs
Azadi Ave.
P.O. Box 14185 - 963
Tehran, Islamic Republic of Iran