Article 110. The Organization shall be exempted from paying any type of taxes and levies, including urban renewal taxes and others and the payment of stamp charge for litigation.
Note 1. Exemptions subject to this Article also include the former Social Insurance Organization, the former Social Security Organization as well as the former Social Security Fund.
Note 2. All personnel of the Organization shall be deemed to be the same as official Government employees with respect to payment of taxes and levies on salaries and benefits.
Article 111. Under no circumstances may the total disability pension, the retirement pension or the collective total pension of survivors be less than the wage of an unskilled worker.
Article 112. Insured persons who receive a pension any other cash benefit from the Organization under this Law shall be exempted form paying any kind of taxes with respect to amounts they receive.
Article 113. All personnel of the Organization shall be deemed to be the same as official Government employees with respect to payment of taxes and levies on salaries and benefits.
Article 114. The regulations on age and the period of service required for the calculation of early retirement pensions for the personnel of the organization shall be pursuant to the Rules and Regulations of the Civil Employment Law and changes and amendments thereto.
The pension of these persons shall be equal to the average salary benefits received during the last two years of service, which has been the basis for payment of the insurance contribution.
Article 115. Those persons, whose pensions were established under former Social insurance Laws up to the enactment of this Law, shall receive their pensions from the Organization. The provisions of article 96 will likewise be observed with respect to those covered by this Article.
Article 116. With regard to the undertakings set out in Article 3 of this Law, the records payment of insurance contribution for insured persons with the Iran Insurance Company, the Social Welfare Foundation, the Workers cooperative and Insurance fund, Workers Social Insurance Organization and the Social Insurance Organization also the records of persons who have been voluntarily insured, shall be considered as part of their records for purposes of their enjoying the benefits provided for in this Law, provided that:
- The place of work or institution in which the insured was employed has insured its workers and staff employees with one of the aforesaid institutions, and the employment of the insured in said place of work or institution is proven.
- The benefit requested shall have been provided for in the law under which the insurance contribution was paid.
Article 117. The amount of insurance contribution for rural persons covered by the Rural Social Insurance Law and the manner of collecting same, the types of legal benefits and financial sources to provide for the expenses relating to the rural persons shall be in accordance with Regulations to be proposed by the Ministry of Health and Medical Education and approved by the pertinent committees of both Houses of parliament. Until the approval of the aforesaid Regulations, the existing laws and regulations under the Rural Social Insurance Law shall remain in force.
Article 118. From the effective date of this Law, the Social Insurance Law enacted in the year 1339 and the amendments thereto, the Law for Increasing pensions of certain pensioners subject to Social Insurance Law, the Law for providing Education for workers children and other laws in conflict with Law are superseded.
Note 1. All financial liabilities, properties and assets of the fund for providing Education for worker’s children shall be transferred to the Organization.
Note 2. The personnel of the fund for providing Education for worker’s children shall be transferred to the Organization and shall be subject to the employment regulations and rules of the Organization.
Note 3. The Administrative Regulations of the former Social Insurance Law, which are not inconsistent with this Law, remain in force until such time as the Administrative Regulations under this Law are drafted and approved.
