A. Intra-Sectoral Coordination: streamlining and coordinating operations and services provided by various insurance, support and relief sectors aimed at promoting effectiveness and broader coverage of the activities of various departments to prevent overlapping and interference in their activities.
B. Intra-Sectoral Coordination: coordination among insurance, protection and relief sectors will be carried out with respect to the centrality of insurance system.
C. Coordination between preventive and executive activities of sectors affecting social security.
D. Participation of non-governmental sector: the social security system is based on the principle of participation in policymaking, planning and evaluation, in a manner that non-governmental bodies, based on the defined methods, can participate. Such participation includes organized and established services receivers such as non-governmental organizations and institutions. This participation does not mitigate the government of its responsibilities, and at all times the government is responsible to provide social security.
E. Voluntary public assistance to secure the financial resources by non-governmental and public institutions, organization and companies of social security system is authorized provided it is extended on the basis of a by-law approved by the Council of Ministers (Cabinet) and supervision by the social security system is possible.
F. Improvement: improvement of activities are based on following three policies:

• specialization of activities based on the type of services
• specialization of activities based on the receivers of services
• specialization of activities based on the level of services (general or complementary)

• 1. Planning, policymaking, supervising, evaluating and distribution of public resources in a centralized manner and by the government.
• 2. Executive affairs are decentralized.
• 3. Intervention by the government at the level of social security executive functions is permissible and necessary if and when the scale of activities by non-government institutions is inadequate to provide the required services, and/or for regulating the market for social security services, or compensating market deficiency.
• 4. Considering local conditions in planning.

• 1. All insurance levels of social security system to be planned and regulated in a manner that underpins competition.
• 2. The insure policyholder is able to choose the insurer institution.
• 3. To ensure a healthy competitive environment and prevent the monopoly, and based on the relevant law, the government is authorized to invoke controls and anti-monopoly measures.

• 1. Access to funds active in public social and medical insurance, for each member from public resources on per capita basis, would be equal. This will not prevent the government from supporting the needy.
• 2. Percentage of participation and insurance premium share of the employer, based on deduction of premium in funds active in the public social and medical insurance sectors, would be alike.
• 3. Percentage of participation and insurance premium share of the insured, based on deduction of premium in funds active in public social and medical insurance sectors, would be alike.

• 1. Access to public resources.
• 2. Resources made available through target-oriented subsides.
• 3. Balancing resources and expenses of insurance funds while maintaining the legal status and financial independence of the funds.
• 4. Providing resources for the insurance sector with the participation of employer, insured and government.
• 5. Resources allocated for social compensation of damages caused by economic and development policies.
• 6. Making use of public contributions in spheres of the social security system.
• 7. Utilizing financial resources secured though endowment in sphere of the social security system.
• 8. Making use of resources from religious tax (Khoms) and alms (Zakat) and other faith-based donations in spheres of the system and authorized by religious authorities.
• 9. Making use of alms and charity.
• 10. Making use of resources, properties and assets of institutions and foundations of the Islamic Revolution in various areas of the social security system and with the permission of the Supreme Leader.
• 11. Incomes generated through investments, management of capital and reserves belonging to government and public executive departments, organizations, institutions, and funds active in various domains of the social security system.

• B. Financial supervision over resources: All departments, organizations, institutions and funds working in areas of insurance protection and relief activities in proportion to their accessibility of resources and facilities in social security system will be subject to government supervision within the framework of this law.
• C. Implementation of government decisions and decrees concerning reduction in resources and/or increasing expenditures and commitments of insurance funds and institutions, will depend on provision of equivalent financial resources. Revoking the ruling of this article depends on specifying name and indication of the subject in other laws.
• D. Funds, properties, deposits and assets of social and medical insurance funds are considered as public property, subject to joint ownership, and belong to all generations of the society under insurance coverage. Any takeover of such properties by the government, and financial relations of the government with the said funds will be based on rules and regulations governing the activities of the funds.
• E. Amounts owed by the government to organization, funds and insurance institutions active in areas of the social security system will be paid on the basis of the current value and rate of bonds.

• A. Comprehensive policy: comprehensive means providing variety of services stipulated in this law.
• B. Adequate policy: based on this policy, in the first phase the basic needs of all members of the society will be provided. Quantity and quality of services will be enhanced in the second phase.
• C. Broad-Based Policy: services of social security system must be made available and guaranteed to the entire population.
• D. Preventive policy: implementation of this policy covers all three areas of insurance, protection and relief. Based on this policy, emphasis is on the need for coordination with other effective institutions in a manner that efforts aimed at preventing the emergence of, or increase in social ills become the basis of a cross-sectional coordinated policy.
• E. Empowerment policy: empowerment means reducing methods of direct provision of needs with reciprocal increase in individual or collective abilities of dependent individuals to meet their own needs.
• F. Job creation policy: the job creation policy is a non-protective mechanism. Facilitating job opportunities for individuals enables them to meet their own needs, and implies that provision of welfare services is subject to fulfillment of specific commitments.
• G. Policy of active identification of the needy: helping protect the rights of people through a comprehensive data collection system, upholding human dignity, and negating indignity.
• H. Government will guarantee the rights of members and those under insurance coverage against the legal commitments of insurance organizations, institutions and funds of this system. The government is obliged to take necessary financial, monetary and structural measure in this respect.
• I. Provision of insurance undertaking by funds towards members and insured individuals will be on the basis of justice and in proportion to the level of participation (membership and amount of premium), and by adjusting inputs and outputs in accordance with insurance-related assessments.
• J. Organizations, institutions and insurance funds of the social security system have natural commitments, and rights of the insured in relation to the funds is exclusive to receiving legal commitments Clause: Given the limits of government resources in all three policies (adequacy, comprehensiveness and broad-based), the government is obliged to include its relevant progression policies in the country's development plans.

• Clause 1- Any use of resources of the social security system, whether public or subsidies, in areas of insurance, protection or relief by government and executive departments, non-government funds and bodies outside the scope of this system and under any title and purpose is banned. Any access to such resources is subject to the supervision and overall guidance of the Ministry of Welfare and Social Security.
• Clause 2- Policies of the Ministry of Health covering health, medication, classification of medical services and system of referral are mandatory for the Ministry of Welfare and Social Security and its affiliated bodies.
• Clause 3- Government is obliged to take legal measures for the merger of the two existing ministries before the end of the Third Economic, Social and Cultural Development Plan.

• 1. Supreme Council of Welfare and Social Security.
• 2. Ministry of Welfare and Social Security.
• 3. Main institutions and funds in each area of social insurance, medical insurance, services, protection and relief affairs responsible for regulating resources of this system, including public resources and subsidies allocated by ministries, resources acquired through participation of social partners or exercising executive tasks in various areas of social insurance, medical insurance services, protective affairs and relief activities on behalf of the government.
• 4. Executive institutions including commercial insurance companies, municipalities, rural administrative bodies and other structural entities consisting banks, funds, welfare and service companies, charities and civil bodies that will function as executive agencies of the Comprehensive Social Security System in the framework of agreements and memorandums of understanding.

• President of the Islamic Republic of Iran (chairman)
• Minister of Welfare and Social Security (secretary)
• Head of State Management & Planning Organization
• Interior Minister
• Minister of Health
• Minister of Education
• Minister of Housing
• Minister of Labor
• Minister of Defense
• Minister of Economy
• Three parliamentarians from the Health, Social and Plan and Budget, and State Auditing Commissions appointed as observers by parliament.

• A. Coordinating social policies
• B. Interaction with the Economic Council and other cross-sectional councils for resolving social problems.
• C. Review, amendment and approval of welfare and social security policies and its proposal to the Cabinet in concord with government macro polices.
• D. Review, amendment and approval of the annual welfare and social security budget within the framework of country's general and budgetary policies and its proposal to the Cabinet.
• E. Recommending general rules for management of capital, deposits and investments by the executive, government and public bodies, institutions and funds involved in various areas of the social security system upon approval of the government. Clause: Procedural rules for organizing and managing meetings, quorum for decision – making and other issues related to the Supreme Council of Welfare and Social Security will be prepared by the Ministry of Welfare and Social Security and ratified by the Cabinet.

• A. Preparing grounds for enforcing principles governing comprehensiveness and effectiveness of the system, and expansion of insurance, protection and relief cover in the country (within the framework of the comprehensive rescue and relief program).
• B. Coordination and interaction of the Comprehensive Social Security System programs and their counterparts in the employment, health and medical care, education, housing and other relevant sectors.
• C. Drafting policies, strategies and criteria for the comprehensiveness and effectiveness of the Comprehensive Social Security System within the context of law and general policies of the government for approval by the Supreme Council and Cabinet ratification.
• D. Coordinating executive plans of the three areas of Comprehensive Social Security System.
• E. Preparing drafts, bylaws and guidelines to achieve objectives and policies of the Comprehensive Social Security System, and proposing the same to the relevant authorities for approval.
• F. Drafting the government's macro public budget for social security, medical insurance services, support and relief schemes, and proposing it to the supreme council of welfare and social security.
• G. Management of resources and expenditures, and drafting the combined budget of the Comprehensive Social Security System aimed at balancing the funds and efficient allocation of resources for diverse sectors of social security system.
• H. Organizing supervisory and evaluation mechanisms of the performance of the Comprehensive Social Security System, and presenting relevant reports to the Supreme Council of Welfare and Social Security.
• I. Regulation and executive management of target-oriented social subsidy programs, and directing the same towards needy individuals and households in accordance with self-sustaining and employment approach within the framework of law and general policies of the government.
• J. Planning and regulating the performance of the system in a manner that every individual, the needy in particular, have the best possible access to benefits of security and protection through insurance networks.
• K. Regular review and evaluation aimed at assuring the financial stability (resources and expenses) of operational sectors of the system for meeting current and future commitments and submitting reports to relevant authorities.
• L. Preparing grounds for broader presence and participation of charities, endowments and civil institutions in protection and relief sectors of the Comprehensive Social Security System.
• M. Establishing the Comprehensive Social Security System data bank for gathering and processing information, and determining relevant indices for insurance, protection and relief sectors.
• N. Conducting applied research.

• A. Council, assembly of board of trustees with following conditions: 1. Half the members plus one will be appointed on the proposal by the Minister of Welfare and Social Security, to be confirmed by the Supreme Council of Welfare and Social Security and ratified by the Cabinet.
  2. Remaining members, in proportion to the number of people under the coverage of the "established and organized service receivers", will be appointed in accordance with a by-law to be approved by the Cabinet. In the absence of such official establishments and till the date of their formation, the remaining members will be appointed as per the proposal of the Minister of Welfare and Social Security, approval of the Supreme Council of Welfare and Social Security, and Cabinet ratification.
  Clause – If and when there is need for the establishment, individually or collectively, of a special fund for employees of one or a number of executive bodies, two most high-ranking officials of that establishment or establishments will as observers attend meetings of the council, assembly, or broad of trustees.
• B. Board of directors: consists of five or seven people with diverse expertise and experience to be appointed for four years by the council, assembly or the board of trustees on duty basis (without accepting executive responsibility). Their re-appointment is allowed, and they will elect one person from among themselves as chairman of the board.
• C. General Manager: an individual from outside the general assembly and board of directors will be appointed as general manager for four years upon the proposal of the board of directors, approval of the council, assembly, or the board of trustee. Re-election is permissible.
• D. Supervisory Board: consisting of three individuals with necessary expertise and experience to be elected for four years by the council, assembly or board of trustees, and their re-election is permissible (duty of legal inspections is the function of the State Auditing Organization, which will submit its report to the Supervisory Board for review and assessment).