How to calculate the penalty for not sending the list and the penalty for delay in sending the social security insurance list

How to calculate the penalty for not sending the list and the penalty for delay in sending the social security insurance list

There are two types of fines in social security:

1- Penalty for not sending the list
2- Penalty for late payment of insurance premium

A) Penalty for not sending the list:
If the employer refuses to send the list and pay the insurance premium of his employees within the deadline stipulated in the law, they will be fined for the delay in sending the list and payment of the insurance premium according to the law on receiving cash penalties from the employers.
In case of non-payment of insurance premiums, 2% of the total sum of insurance premiums and unemployment insurance will be calculated and demanded for each month.

In addition, the aforementioned fine can be calculated after the debt is confirmed. Regarding the debts raised in the claims recognition and appeal boards, the date of the start of the calculations is from the time the verdict is delivered.

b) Penalty for delay in sending the list
The list delay penalty is also calculated and demanded at the rate of 10% at one time on the total sum of insurance premiums and unemployment insurance. This situation occurs when:

An employer who does not send the list of months or months and is in debt according to the inspection of the workshop, will be fined 10% of the total debt (insurance premium + unemployment insurance) for one time.

If, for any reason, the list of working personnel is submitted to the executive branches of the fund late, a 10% penalty will be calculated and demanded for one time.

In the contracting workshops, for the months when the list has not been sent, the sum of the insurance premium and unemployment insurance is calculated and a 10% penalty is applied to the total.

Note: If the employer pays the arrears before the executive order is issued, he will receive a 40% remission of the fines.

Provisions related to penalties for late or non-delivery of lists

The website of social security and the regulations approved by the Islamic Council clearly states the reasons for not sending the insurance list as follows:

– The legal deadline for delivering the list and paying the insurance premium every month is the last day of the following month at the latest.
– For the employers of the workshops subject to the exemption of the employer’s share up to 5 people, this deadline will be until the last day of the next two months.

In case of delay or failure to send the list, as well as delay or failure to pay the insurance premium for each month within the set deadline, the employer will be required to pay a fine in each case according to the criminal law.

– Penalty for delay in sending the list according to the amount of the insurance premium and according to the crime law approved by the Islamic Council on 9/5/73, the calculation and penalty for delay in payment of insurance premium is 2% of the monthly insurance premium for each month of delay in payment and according to the law of modernization of industries Approved on 5/26/82, it will be calculated and demanded.

– If the employer is fined due to delay in payment of the insurance premium or failure to pay it (as well as delay or failure to send the list), the employer must pay the insurance premium and unemployment insurance in full before issuing the valid certificate. He will be exempted from paying 30% of the relevant fines

– With the issuance of a valid certificate, a 30% waiver of the due fines will be canceled and in addition, one twentieth of the debt will be assigned to the workshop as an executive half-tenth.

This post is written by Hamidreza_1984