Investigating the causes of employers avoiding paying workers' insurance premiums to the social security organization in Zanjan province

Dissertation for Master Degree ((M.A.)

Commercial Orientation

Winter 1390

Abstract:

The social security organization is in charge of providing insurance coverage to workers who are not subject to special insurance laws and therefore have a lot of diversity and heterogeneity; diverse wages, dispersion in both private and public sectors, employment in one-person workshops to very large factories, and finally laws The inconsistency that each of them is trying to provide to the insured makes it difficult and impossible to pay the insurance premiums and the reasons for the reduction of the insurance premiums are especially important in recent months Absence Payment of insurance premiums by employers in Zanjan Social Security Organization. The research method is applied in terms of the purpose and it is a survey for the analysis of descriptive statistics and inferential statistics. It has been distributed and collected among the samples.

The research results show that among the reasons employers avoid paying insurance premiums to the social security organization  The following are  that  In the meantime, the high insurance premium rate is more important, and then the next factors are the inspection of the workshops, the high personnel costs of the labor force, the government assistance insurance premium. And employers' lack of knowledge and understanding of the impact of paying insurance premiums, workers' reluctance to pay insurance premiums is important, and finally, according to the results of the research, suggestions are recommended to the social security organization to reduce this phenomenon.

Chapter 1

Generalities of the research

-Introduction:

Social security in the words of Imam Ali (peace be upon him)

Imam Ali (peace be upon him) is the founder of the idea of ??social security. The basic principles of social security can be studied and analyzed in numerous speeches of that Imam. It has been narrated that he saw an old Christian man begging from people. The Imam asked about his condition, and they told him: He is an old Christian who has been disabled for some time, so the Imam, peace be upon him, said:

 You worked with him until he became old and disabled, then you deprived him of the treasury! Now donate to him from the Treasury, and he also said in his letter to Malik Ashtar: Regarding the lower class of society, then in this class there are poor people who do not have any questions even when they are in need. God has decreed a right for them and asked you to observe it. So try to maintain it, have a fixed right for them in the treasury and also allocate a portion of the net income to them in each city. (Social Security Fund; 1390, 95)

Fakhr Razi, one of the famous scholars, says: I saw one of the elders and pious, he said: I saw a person selling ice and repeatedly said: Have mercy on the one whose capital is melting, I told myself this. The meaning of God's words in Surah Asr when He said: "I swear by the Asr that man is in harm's way". Yes, a person who does not use his life wisely is like an ice that melts (the same source, 96).

Humans in traditional societies, when their essential needs were met, did not see much need for social security or collective agreements; Because the family, in a broad sense, had a special place and many problems were solved within it. Therefore, no one was worried about the future of his family; Because he was sure that in case of his death, his children would be supported by others and this mutual support network gave him and his family members a kind of basic social security that solved many worries.In addition, various institutions such as the family and religious institutions such as fire temples, temples, churches and finally mosques, in different ways and voluntarily and scattered, were responsible for supporting the deprived and the poor and taking care of the orphans and the needy by providing dimensions of social services. On the other hand, due to the difference in conditions, facilities, natural features, how the systems governing communities and people's talents, it requires that the lives of all people are not at the same level and they cannot all enjoy the same income. For a long time, mankind has witnessed many deprivations and shortages; He felt and suffered unemployment, illness, disability, accidents and accidents on the body of some of his fellows, and to treat it, he searched and presented independent and respectful ways, one of which was "social security". is In general, the existence of three factors, the background of the emergence of "social security" has provided in the world: first, personal interest and the importance that each person attaches to his interests; Second, the feeling of benevolence and altruism; Third, the feeling of common destiny, which can also be interpreted as a sense of union. (Qashqai, 1390, 7)

‌ The concept of social security is noteworthy and scrutinized from two points of view. One is that the concept of social security is the government's efforts to compensate for the damages and results of some accidents and social events, and the other is that in the other concept of social security, it is not a question of compensating for the effects of risks, but the main goal is to prevent the occurrence of accidents and make necessary predictions. Since it is said that preventing an accident is better than treating and compensating for its consequences, in this concept of social security, it is an attempt to predict and prevent. In such a situation, the focus of social security policy is multilateral support for people against various risks. In the general sense, social security is the support that society provides to people against social and economic distress caused by the interruption or reduction of income due to unemployment, illness, pregnancy, disability, old age, death of the head of the family, etc. The basis of this support is a kind of social contract between the members of the society. In the meantime, creating national integration and solidarity, improving the stability and security level of society, reducing social anomalies and crimes, and promoting social capital, including the roles of Social are the social security system. In parallel, creating the grounds for competition in the economic sector and improving the efficiency of the distribution system and with the distribution of the society are considered among the economic tasks of the social security system (same source, 9).

The social security organization is a legal and unique institution that is responsible for the expansion of various types of social insurance and its extension to all sections of the society, including wage earners, farmers, and villagers, and self-employed people who are mainly considered to be from the low-income class of society. In this regard, the financing of a huge part of the costs of this important goal is the responsibility of the people and the insured, who by paying monthly amounts under the title of insurance premiums in the financing of projects  Social security participates. The insurance premiums received from individuals, which are mainly paid by employers, are considered on the one hand as the most important source of income and financing of the social security organization, and on the other hand, as the basis for providing services and support (retirement, disability, survivors, etc.) for each of the insured. From the private and non-private sectors that are covered by the social security law, they are required to pay the monthly equivalent of 30% of the salaries and benefits of their workers and employees as insurance premiums to the organization. Those covered by the social security law mainly work in the private sector (nearly 75% of the employees covered by this organization work in the private sector) and considering that employers are required to pay the insurance premium of their workers to the social security organization at least the salary approved by the labor law of the same year.