According to Jam Jam Online, executive units are obliged to comply with the issues related to the Wage Circular based on the deduction of insurance premiums in 1405.
According to the minimum wage decree of 1405, “the minimum daily wage of 5,541,850 rials has been announced as the basis for collecting insurance premiums for insured persons subject to labor and social security laws (excluding jobs and activities with fixed wages).” Also, “other wage levels will be increased based on the last daily wage of 1404, equivalent to 45% plus the fixed daily figure of 519,549 Rials as follows.”
According to paragraph (2) of the current annual wage approval, the notes below and the instructions issued by the General Department of Labor Relations, Service Compensation and Unemployment Insurance of the Ministry of Cooperatives, Labor and Social Welfare and the relevant tables, all employers are obliged to pay the basic annual wage of workers subject to the labor law (including workshops with a classification plan and without a job classification plan) who “have at least one year of work experience in the same workshop or one year has passed since receiving their last annual basis” Deduct the daily amount of 166,667 Rials, the insurance premium and pay to the organization in accordance with Article (39) of the Social Security Law and the relevant executive regulations.
According to this circular, the employers of workshops subject to the labor law must, according to the law, when preparing the wage and benefits statement, include the amounts related to the allowance for household consumables (welfare and incentive benefits), labor housing allowance and marriage rights along with other items subject to deduction of insurance premium in the relevant column and deduct the related insurance premium and pay it to the branch.
In the framework of this circular, there are also details related to the topics “minimum basis for payment of insurance premiums for voluntarily continuing insured persons”, “minimum basis for payment of insurance premiums for self-employed and self-employed persons insured in 1405”, “basis for payment of insurance premiums for insured Iranians abroad and contractual insurances”, “scheduled payments for unemployment insurance recipients”, “passenger” wage coefficient for freight transport drivers and Intercity”, “Construction workers’ lump sum wage coefficients”, “Special insurances”, “The extent of applying the government employer share insurance premium exemption for production, technical and industrial workshops subject to the law on exemption from paying insurance premiums up to the amount of 5 workers as well as special insured persons” and “The maximum daily wage subject to insurance premium deduction” have been explained.
