It consists of those amounts that are paid to the SSO according to the law and for the payment of benefits.
The Contribution Paid by the Employer:
It is a part of workers monthly contribution that would totally be paid by the employer to the social security organization account. At present, the share of employer in the workshops under the social security law, is 20% of workers salary or wage that in addition to workers contribution, consists of 27% of workers salary or wage. In those workshops that the workers are subject to unemployment insurance, 3% of worker's salary would be paid for unemployment insurance on behalf of the employer. Also, 4% of worker's salary or wage would be paid on behalf of the employer in those workshops covered by the arduous occupations Law.
The Contribution Paid by the Worker:
It is that part of contribution which would be paid to the Social Security Organization Account from worker's salary or wages monthly. At present, it is 7% of monthly salary which is called worker's contribution.
The Contribution Paid by the Government:
It is that percent of contribution (equal to 3%) which would be paid to the Social Security Organization by the Government.
The Rate of Contribution:
It is that percent of wage or salary which would be paid to the Social Security Organization for the use of its benefits according to the law. The rates of contributions are as follows:
A) Compulsory insurance (employed in the workshop). The rate of contribution is 27% of salary. Meanwhile, 3% of salary of the insured who are subject to the Labor Law would be paid on behalf of the employer unemployment insurance. The benefits of this kind of insurance are as follows: Legal short term benefits such as: marriage grant, Funeral grant, sickness benefits and etc. Legal long term protections such as retirement, disability and death allowance Health Unemployment insurance allowance
B) Voluntary insurance The rate of contribution of these insureds depends on the kind of benefits as follows:
• 12% of wages that consists of retirement and death benefits (after retirement).
• 14% of wages that consists of retirement and death benefit (before and after retirement).
• 18% of wages that consists of retirement, death and total disability benefits.
• 21% of wages from the year 2002 for those who have recently become voluntary insured, has replaced the above mentioned cases. It should be mentioned that the wages of these insureds is 1/3 times yearly declared worker's minimum wages. In addition to the declared rates, those, who want to use health care benefits, must pay health per capita for themselves and their dependents.
C) Self-employed insurance The rate of contribution of these insureds depends on the kinds of benefits as follows:
• 12% of wages that consists of retirement and death benefits after retirement.
• 14% of wages that consists of retirement and death benefits (before and after retirement)
• 18% of wages that consists of retirement, death and disability benefits.
D) Compulsory insurance for construction workers The rate of contribution of these insureds, according to the law, would be 3% of minimum daily regular salary in the case of foundations up to 100 Square Meters for each square meter, and 4%, in the case of above 100 square meters for each square meter. These kinds of insureds should be insured merely against employment accidents.
E) Drivers insurance The same as compulsory insurance, the rate of contribution of these insurds is 27% of wages from the year 2001. It should be paid totally by the insured. Insured drivers are covered by compulsory insurance benefits.
F) Carpet weavers insurance The rate of contribution of these insureds is 14% of wages. 7% of it would be paid by insured and, 7% by government. The wages of carpet weavers is half of workers' yearly declared minimum wages. These insureds are covered merely by long term services.