Today, a significant portion of business and business transactions are done virtually by using the Internet. In this process, e-banking provides the opportunity to pay for these services and exchanges. The formation of virtual and Internet companies has boosted the virtual business and profits the virtual space for users and employees. The Iran's supportive Acts have many vague in supporting virtual businesses and employees of these types of businesses. The social security Act, as well as many of the ancient Acts of the Iran, does not contain specific provisions regarding the virtual business environment. While the grounds for establishing a foundation under the heading of Social Security Organization require that virtual businesses be included and protected by social security provisions. This paper examines the infrastructure, challenges and laws and regulations related to social security for virtual businesses. Also, the necessity of covering social insurance for the employees of virtual businesses has been analyzed and emphasized.
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