18 key points of retirement benefits:
1. Equivalent to 30 days basic salary + continuous benefits
2. He must have worked in that place for at least one year.
3. Must not be paid at the end of the year.
4. Seasonal workers receive years in proportion to their working time.
5. In 2014, the base of the annuities has been announced as a minimum of 10,000 Rials and a maximum of 15,600 Rials per day.
6. Each person subject to the labor law will have a seniority base according to the occupational group.
7. Annuities will be paid only once a year.
8. The basis for calculating the years is the basic salary.
9. Boys should note that military service before entering the work does not include the benefits of years.
10. In certain cases, according to the majority of authorities, less than one year of age is awarded.
11. For dismissed workers, the payment of pensions is deferred until the dismissal is confirmed by the authorities.
12. Intervals of service are calculated continuously with alternating days, not the criterion for payment of annual fees.
13. Termination benefits are not taxed if he intends to continue working, but if he intends to quit his job
be awarded
14. If the duration of work is, for example, one year and several months, the years are calculated by the number of months with an example.
We explain, for example, if a person’s monthly salary is 1,000,000 Rials and his working period is one year and three months.
Years are calculated as follows:
10000000×3/12=2500000
10000000+2500000=12500000
The general formula for calculating years:
Number of working days x = years
15. If the termination of the employment contract is due to the reduction of the physical and intellectual abilities of the worker (as determined by the Medical Commission
The regional health and treatment organization with the introduction of the Islamic Labor Council or the legal representatives of the worker) the employer is obliged to report annually
Pay him the last salary equivalent to two months of service history.
The meaning of the salary in the above 2 articles or the basis for calculating the annual salary, in the workshops that have a job classification plan, group and basic wages
(base salary) and in the units that do not have a plan, it will be a fixed salary (sum of job salary and fixed benefits paid according to the job).
16. Funds that are saved based on 10% of annual payments to workers are acceptable expenses from the point of view of the tax auditor.
will be
17. A worker who informs his employer of his resignation one month before leaving work, if he is eligible for retirement, is entitled to receive the right
It will be years.
18. If a person is fired due to the closure of the workshop, the employee will be entitled to receive the benefits.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
The group of accountants and auditors of Tabriz
https://t.me/joinchat/BnzBsTuioTshiXBwf9bBPQ