عنوان مقاله [English]
The Social Security Organization has experienced several ups and downs, developments and retreats since 1975 in terms of the enforcement of regulations from various legislatures and has been influenced by various laws and regulations many times. Although these laws are enacted to meet the needs of the day, they sometimes place a heavy financial burden on the Organization without government involvement, which has become a persistent problem during these years as a result of the problems of the social insurance system in Iran. Given that a correct understanding of the amount and size of financial burden imposed on the organization can be effective in preventing the implementation of new laws with financial burden and fulfilling government obligations, this article aims to estimate the financial burden of the laws affecting the Social Security Law adopted in 1975. In this regard, the present value (2016) of the financial burden of early retirement laws is calculated based on a 15% discount rate and wages (the amount on which insurance contribution are not paid), pension and perks (the amount received due to early retirement) and analyzed based on various parameters. Based on this, the value of the financial burden of these laws has been calculated amounting to 537 thousand billion Rials at the price of 2016. The repeal of all laws contrary to the principles of insurance is the first step towards the financial stabilization of the Social Security Organization.