The calculation of workers’ pension rights (severance pay) is based only on salaries and wages and not on employee benefits;
The method of calculating workers’ pensions based on articles 24 and 31 of the labor law is only the absolute salary and wages of the worker, and no longer is based on the employee’s salary.
On the 9th of February, the last amendment decision of the Court of Justice in connection with the “retirement years of workers” became the official gazette; A vote that leads to a reduction of several tens of millions of years or severance pay for workers who have worked for thirty years.
In recent years, especially from 1998 onwards, the General Board of the Court of Justice has issued several opinions regarding the calculation of the years of service or the end-of-service benefits of workers covered by the Labor Law, which is referred to in Article 24 of the Labor Law, and therefore we have issued several opinions related to We have years of service. Order No. 2727, Order No. 3328, Order No. 1414 and frequent amendments to Order No. 3328 are all examples of numerous votes related to years of service.
The last decree related to years was the decree of 1414, which was issued on the second of September this year. In this decision of the General Board of the Court of Justice, the judges based on the decree 3328 which was issued in Bahman 2018 and referring to the decree 10899 of the Labor and Social Security Committee of the Court and according to articles 24, 31, 34 and 35 of the Labor Law, as follows They concluded that the bonus of workers’ entitlement years should be calculated in the amount of “all items included in the labor contract” or the employer’s decree, which is called salary. Based on this, they annulled one of the circulars issued by a government agency, because in that circular, only the basic and extraordinary salaries were included as the basis for calculating the annual bonus. This decree concluded that years should be calculated based on all the items included in the employment contract or “salary”. This decree pleased the workers and was considered a positive step at the time.
But the issue did not end here; Again, the basis for calculating the years was changed; On the 14th of Shahrivar month, exactly twelve days after the issuance of the decree 1414, the General Board of the Court of Justice amended the decree 3328 again.
These late reforms ended up costing the workers. In this amended text, which was signed by the judicial deputy of the court, one sentence of the decree 3328 has been amended; In fact, the sentence “all cases of articles 34 and 35 are based on years” was amended and deleted. Decree 3328 made the basis of calculation the absolute salary and wage of the worker, taking into account articles 34 and 35 of the Labor Law. In Article 34, only wages and salaries are mentioned, but in Article 34, the legislator went further and defined the right to work; Therefore, in Decree No. 3328 on the twenty-ninth of Behman 2018, the General Board of the Court had set the basis for calculating the years of service or all payments to the worker, including benefits, commuting expenses, overtime, etc., which in this amendment of the fourteenth of September Making the basis for calculating the years, the titles of articles 34 and 35 were mistaken, and in this way, Haq al-Sa’i was left out and the basis of years was reduced to the same base salary.
However, this amendment was issued on the 14th of September this year, and Ali Al-Qaeda could have been the abrogator of the decree 1414 issued on the second of September. On the 9th of Bahman, amendment 3328 of the gazette became official, and with the official publication of this amendment in the official gazette of the country, the way of calculating the years based on articles 24 and 31 of the labor law is only the absolute salary and wages of the worker, and the labor rights are no longer the basis.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
@Hesabdaran_Tabriz
@Hesabdaran_Tabrizz