Clearing the ambiguity of how to calculate annuities:
According to the issuance of different opinions regarding the right of workers, the following issues are clarified:
1- In what cases is the payment of annuity considered definite and at what time is it considered to be on account
2- Regarding the period of calculation of pension rights, the criterion is Article 24 of the Labor Law or Note 4 of Article 7 of this law.
3- The basis for calculating the right of years of salary is the right of Al-Sa’i
4- Until when can the annual fee of one year be paid at the rate of the same year?
Greetings and courtesy to our dear colleagues:
Regarding the first ambiguity:
Workers’ benefits are divided into three categories in terms of payment time. Monthly benefits, year-end benefits, and end-of-contract/end-of-work benefits.
According to articles 24 and 31 of the labor law, retirement benefits (end of service benefits) are one of the benefits that must be calculated and paid at the end of the work or contract. Referring to Decree No. 2727 and its amendment to No. 249, in contracts that are terminated at the end of the year, the payment of The annuity is considered definite at this time. Even if the type of contract is permanent or temporary with a duration of more than one year or the contract continues until the next year, the payment of the annuity fee at the end of the year is considered pro rata.
Regarding the second ambiguity:
Until 1387, according to Article 24 of the Labor Law, the seniority fee was paid only to workers who had one year of experience (such as how to calculate and pay the base of seniority). Article 7 of the Labor Law was added. According to Note 4 of Article 7 of the Labor Law, the calculation and payment of superannuation is based on the performance of workers, and even one day of work is subject to the payment of superannuation. With the end of the trial period of the law on removing some obstacles to production, the conditions for paying superannuation to The previous situation returned. With the implementation of the permanent law on removing obstacles to production and its implementation since 1994, and according to paragraph 1 of article 41 of this law, notes 3 and 4 of article 7 of the labor law were revived.
Regarding the third ambiguity:
The source of calculation is often the benefits of wage workers. Benefits such as overtime, shift work, Friday work.
Of course, things like paid leave balance and child rights are exceptions.
Based on Articles 24 and 31 of the Labor Law, Paragraph 1 of Article 41 of the Law on Removing Obstacles to Production, the basis for calculating the annual salary is the last salary. That is, if during the year changes are made legally or according to the custom of the workshop and the salary is increased, the salary criteria is included in the latest legal ruling.
Specialized salary refers to the fixed salary listed in Article 36 of the Labor Law. Job salary and fixed benefits paid according to the job.
If personal rights include: salary 40,000,000 Rials, labor allowance 6,000,000 Rials, housing allowance 4,500,000 Rials, children’s rights 5,310,990 Rials, responsibility rights 20,000,000 Rials, expertise rights 10,000,000 Rials.
The fixed salary of this worker is 70,000,000 rials.
By issuing the votes of the General Board of the Administrative Justice Court on numbers 1172, 186, and 3328, the basis for calculating the annuity right was the sum of Articles 34 and 35 (Wage and Al-Sa’i Rights). From that, Resolution 1414 was issued on September 2, 1400 and again brought up the issue of right to al-Sa’i. Finally, with the publication of the amended version of Resolution 3328 in the official newspaper of the country on the 9th of Bahman, and based on Articles 107 and 109 of the Law of the Court of Administrative Justice regarding the implementation of decisions issued by the Court of Administrative Justice, the source of calculating the annual right is the last salary. .
Regarding the fourth ambiguity:
Considering that the annuity fee must be paid based on the last wage, if the annuity fee is not paid until the end of 1400 and the worker is employed even for 1 day in 1401, the source of calculating the annuity fee is the salary of the year 1401.
Mohsen Kay Menesh, author and researcher in the field of social security
This post is written by shadmanamini