May
20
DROIT IRANIEN LIS 519 Taxation des salaires; charges sociales; permis de séjour des expatriés

April 5 & 12, 2006

Farvardin 16 & 23, 1385

LAWS AND REGULATIONS

- New 1385 Salary Taxes ..... Page 1

- SSO Premium in 1385 ..... Page 2

- Duties Payable by Foreigners to Obtain Work Permits ..... Page 3

- No Withholding Taxes from Non-Contractual Taxi,

Minibus and Van Freight and Fare Charges ..... Page 5

- On Opening L/C's for Automobile Imports ..... Page 6

- On Collection of Fee for Urban Services by Municipality ..... Page 7

- Decree on the Beginning of Working Times in Tehran ..... Page 8

- Allocation of Unsold Bonds for Payment to Contractors

by Ministries of Energy and Roads & Transportation ..... Page 9

- Contracts for Conducting Studies on Potential

Target Markets ..... Page 9

- CBI on the Terms of Payment Out of Foreign Exchange

Stabilization Fund ..... Page 11

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LAWS AND REGULATIONS

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NEW 1385 SALARY TAXES

According To Article 84 of the Direct Taxation Act as Amended on February 15, 2002, salaries and wages paid to those workers who are subject to the provisions of the Labour Law, during one full year, shall be exempt from payment of tax up to a sum of 150 times greater than the minimum basic salary coefficient used to determine the salaries of civil servants.

The Head of Taxation Affairs Organization, through his Circular No.211-3/606 dated April 8, 2006 communicated the Table of 1385 Salary Taxes as follows:

The Co-efficient of salaries table being subject of Article 33 of the civil servants law has been determined to be 435 rials as of March 2, 2006.

Therefore, after the said date, as provided in Article 84 of the Direct Taxation Act as Amended on Feb. 16, 2002, the amount of annual exemption provided in the said Article, for all salary earners, during 1385 shall be as follows:

150 × 400 × 435 = Rls.26,100,000 Annual Salary Exemption

26,100,000 : 12 = Rls.2,175,000 Monthly Salary Exemption

Below is the Salary Tax Table of the personnel being subject to the Labour Law:

Salary Taxes of the Employees Governed by Labour Law (Rls.)

Monthly Salary Annual Salary Annual Taxable Income Salary Tax Rates (%) Annual Tax Monthly Tax

Remarks

2,175,000 26,100,000 --- --- Exempt Exempt

2,350,000 28,200,000 2,100,000 10 2,100,000 17,500

2,500,000 30,000,000 3,900,000 10 3,900,000 32,500

3,000,000 36,000,000 9,900,000 10 9,900,000 82,500

3,500,000 42,000,000 15,900,000 10 15,900,000 132,500

4,000,000 48,000,000 21,900,000 10 21,900,000 182,500

4,500,000 54,000,000 27,900,000 10 27,900,000 232,500

5,000,000 60,000,000 33,900,000 10 33,900,000 282,500

5,500,000 66,000,000 39,900,000 10 39,900,000 332,500

5,675,000 68,100,000 42,000,000 10 42,000,000 350,000

6,000,000 72,000,000 45,900,000 10 & 20 45,800,000 415,000 on the exceeding amount

6,500,000 78,000,000 51,900,000 10 & 20 61,800,000 515,000

7,000,000 84,000,000 57,900,000 10 & 20 73,800,000 615,000

7,500,000 90,000,000 63,900,000 10 & 20 85,800,000 715,000

8,000,000 96,000,000 69,900,000 10 & 20 97,800,000 815,000

9,000,000 108,000,000 81,900,000 10 & 20 12,180,000 1,015,000

10,000,000 120,800,000 93,900,000 10 & 20 14,580,000 1,215,000

10,508,333 126,100,000 100,000,000 10 & 20 15,800,000 1,316,667

11,000,000 132,000,000 105,900,000 10 & 20 & 25 17,275,000 1,439,583 on the exceeding amount

12,000,000 144,000,000 117,900,000 10 & 20 & 25 20,275,000 1,689,583

13,000,000 156,000,000 129,900,000 10 & 20 & 25 23,275,000 1,939,583

14,000,000 168,000,000 141,900,000 10 & 20 & 25 26,275,000 2,189,583

15,000,000 180,000,000 153,900,000 10 & 20 & 25 29,275,000 2,439,583

16,000,000 192,000,000 165,900,000 10 & 20 & 25 32,275,000 2,689,583

17,000,000 204,000,000 177,900,000 10 & 20 & 25 35,275,000 2,939,583

18,000,000 216,000,000 189,900,000 10 & 20 & 25 38,275,000 3,189,583

19,000,000 228,000,000 201,900,000 10 & 20 & 25 41,275,000 3,439,583

20,000,000 240,000,000 213,900,000 10 & 20 & 25 44,275,000 3,689,583

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SSO PREMIUM IN 1385

According to a Notice given by the Social Security Organization, the amount of minimum salary and wages paid to a worker in 1385 (from March 21, 2006) shall be Rls.50,000 per day. Therefore, SSO premium paid on the basis of a monthly salary less than Rls.1,500,000 (in months having 30 days and Rls.1,550,000 in months having 31 days) shall not be acceptable to the SSO.

Minimum SSO Premium (Rls.)

Number of days in Month Minimum Monthly Salary 7% Premium Payable by Workers 20% Premium Payable by Employers 3% Unemployment Insurance Premium Total Premium

31 1,550,000 108,500 310,000 46,500 465,000

30 1,500,000 105,000 300,000 45,000 450,000

29 1,450,000 101,500 290,000 43,500 435,000

According to the said Announcement, the maximum daily amount (SSO ceiling) of wages for Social Security Premiums for calculation purpose shall be Rls.254,500. Therefore, the maximum amount of premium for salaries higher than the above sum shall be as follows:

Maximum SSO Premium (Rls.)

Number of days in Month Maximum Monthly Salary 7% Premium Payable by Workers 20% Premium Payable by Employers 3% Unemployment Insurance Premium Total Premium

31 7,889,500 552,265 1,577,900 236,685 2,366,850

30 7,635,000 534,450 1,527,000 229,050 2,290,500

29 7,380,500 516,635 1,476,100 221,415 2,214,150

* * *

DUTIES PAYABLE BY FOREIGNERS TO OBTAIN WORK PERMITS

Article 97 of the Law Concerning Adjustment of Certain Government Financial Regulations approved in 1380 (January 15, 2002) provides that the Ministry of Labour and Social Affairs shall be under the obligation to collect, from those employers who hire foreign workforce, an amount equal to 30% of the salary and fringe benefits of their foreign workers, plus the Unemployment Insurance Premium paid by employers in respect of Iranian workers and deposit the said amount with the Government's Public Revenue Account (with the Treasury General).

Although it was originally approved that the above law will be tentatively enforced for a period of four years, but Article 156 of the Law on the 4th Development Plan provided that the Law Adjusting Certain Fiscal Regulations of the Government shall remain enforceable and valid during the period of implementation of the 4th Development Plan (1384-1388) i.e. from 2005 to 2009.

The Expatriates Labour Department, through the following letter, has now instructed all employers throughout Iran to make the above payment:

Islamic Republic of Iran (Emblem)

Ministry of Labour and Social Affairs

Department General of Employment of Foreign Nationals

"Nothing can make people happier than sincerely serving them."

The Honourable Leader

To: Messrs. ........................

Dear Sirs,

In implementation of Article 97 of the Law Regulating Certain Fiscal Criteria Governing the Government, stipulated in Article 156 of the Law of the 4th Development Plan, please pay 30% of the total amount paid to all your foreign employees as well as the sum of Rls. ................ being the sum equal to the Unemployment Insurance Premium of Iranian workers to Account No. .............. ................................. and submit the pertinent receipt to our Department General.

Mohamed Hassan Salehi'maram – General Manager

Dept. for Employment of Foreign Nationals (Sgd.)

The salaries of the expatriates shall not be acceptable less than the following amounts:

Minimum Acceptable Salaries (in US$)

Nationality

Position W. Europe, US, Canada, Japan, Brazil S. Korea, Malaysia, Australia, New Zealand, Oceania, Latin America Russia, Middle Asia, East Europe Turkey, Poland, Hungary, Czeck Republic Slovakia, South Africa, Greece, India, Pakistan, Egypt and Lybia Bangladesh, Iraq, Afghanistan African Countries, others

Managing director (of joint stock or limited liability companies, etc.), principal representatives (rep. offices, branches of foreign companies, banks, insurance companies, surveillance companies)

7,000

4,900

3,220

4,200

2,800

2,100

2,450

Asst. managing director or principal rep., sales manager; fiscal, adm., Coordination, marketing and after sales services supervisors; erection and commissioning supervisors

6,000

4,200

2,760

3,600

2,400

1,800

2,100

Dept. manager, Senior technical, fiscal, adm. Sales, marketing, after sales services technician

5,000

3,500

2,300

3,000

2,000

1,500

1,750

Member of staff (fiscal, adm., sales, marketing, procurement, purchasing, skilled technician, foreman, cook, secretary, translator, draftsman

4,000

1,800

1,840

2,400

1,600

1,200

1,400

Skilled worker, technician, steward/ess, nurse 3,000 2,100 1,280 1,800 1,200 900 1,050

Pilot 6,000 3,200 2,760 3,600 2,400 1,800 2,100

Co-pilot, flight eng. 5,000 2,500 2,300 3,000 2,000 1,500 1,750

General practice physician, member of academic board 6,000 4,200 2,760 3,600 2,300 1,800 2,100

Simple worker -- -- -- -- 500 300 --

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