---
name: ir-payroll-social
description: "Source-cited draft: payroll & social contributions for Iran (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ir-payroll-social"
  jurisdiction: "IR"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Iran Payroll & Social Contributions

## Social security and payroll

Social insurance is administered by the Social Security Organization (SSO) under the Social Security Law. Total contributions are 30% of insurable wages, split between employer, employee and the government.

- **Employer social security contribution** — 23 percent (of insurable salary/wages (includes 3% unemployment insurance share))  _(Social Security Law (SSO))_
- **Employee social security contribution** — 7 percent (of insurable salary/wages, withheld by the employer)  _(Social Security Law (SSO))_
- **Total SSO contribution** — 30 percent (of insurable wages (23% employer + 7% employee); the government separately contributes 3% toward the system)  _(Social Security Law (SSO))_
- **Contribution wage base** — Contributions are calculated on total insurable salary and benefits, subject to a minimum (the official minimum wage) and a maximum insurable wage ceiling set annually ((approx — confirm FY1404 max insurable wage ceiling))  _(Social Security Law (SSO))_
- **Statutory minimum wage (FY1404)** — (approx — confirm FY1404 figure) IRR (Set annually by the Supreme Labour Council; the FY1404 monthly minimum base wage should be confirmed against the latest Council resolution)  _(Labour Law of Iran; Supreme Labour Council resolution (FY1404))_
- **Salary tax withholding (PAYE-equivalent)** — Employers withhold monthly salary tax under Article 85 and remit to INTA within 30 days  _(Direct Taxes Act (DTA), Article 86)_
- **SSO remittance deadline** — Employers file a monthly payroll list with the SSO and pay both employer and employee shares by the end of the following month ((approx — confirm exact monthly deadline))  _(Social Security Law (SSO))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ir-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ir-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.