Doing Business in Iran (Dayarayan) - Pars Times

Article 3- The SSO shall be required to act expressly in one of the
following manners regarding contracts subject of Article 1 above:
a. For contracts whose insurance premiums have been finalized in
accordance with the law and based on verdicts issued by the examining
board mentioned in Article 44 of the Social Security Act, the
contractors/consulting engineers must be informed of the outstanding
insurance premium (debt) by serving official notifications on them and
if they fail to pay the required amount to the SSO within a maximum of
20 days from the date of notification, the SSO will then be allowed to
inform the employer of the case in writing and claim the debt from the
employer concerned.
b. For contracts whose collectable insurance premium has not been
finalized, the provisions of clause A above must be complied with, only
after finalization of the matter.
Article 4- The employers are required to pay all the finalized debts the
amount of which shall be declared to them by the SSO subject of Article 3
hereof pertaining to their contractors/consulting engineers within a
maximum of 25 days from the date the respective notification will be
served on them out of the 5% withholdings and the outstanding last
statement/installment, subject of Articles 38 of the Social Security Act and
Article 29 of the Social Insurance Act solely by paying the requested sum
into the account of the SSO.
Article 5- The SSO shall be authorized to refer to employers and review the
contract documents in order to obtain information regarding contracts, and
the employers are required to cooperate with the SSO regarding putting the
documents required at the SSO disposal.
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