Presenter: Mojtaba Ghasemi and Zahra Zadeghlam
Key word: insurance policies for protecting survivors
Year: 1398
Title: The evolution of insurance policies for protecting survivors in Iran

Introduction: Facilitating of the consumption and long-term risk coverage the fund subscribers and their family members are two main missions and intrinsic goals of creating retirement plans. The pension rules can be considered as software that forms the mechanism of the pension system and the interaction between the fund, the employer and the subscribers. An important part of the pension laws is the payment of retirement pensions or disability to their original survivors and pensioners (salary) to their legal survivors.

There are more than a century of legislative experience in support of survivors in retirement plans in Iran. Indeed, since the adoption of the first law on the payment of salaries to the survivors of government employees in the year 1286, to date, about 33 laws, amendments, and decrees have been introduced (with the exception of amendments to the payment of pensions with an indicator of the cost of living). In general, laws relating to the payment of survivors to the legal survivors should answer the following basic questions:

First, who is entitled to survivors' pension (salary)? In other words, what is the range of survivors is covered?

Secondly, what are the conditions for obtaining survivors' pension (salary)?

Thirdly, how much of the pension of the deceased (retired or deceased) pension is paid to the survivors and how much will each of them be if they are multiplied? What is the depth of support provided by eligible survivors?

The answer to each of the above questions is effective on the amount of pension fund liabilities. Extending the scope of protection coverage, coupled with the increased depth of support provided by survivors (increasing their retirement income), will lead to an increase in retirement benefits, which, in the extreme, and the application of maximum financial support, will undermine the financial sustainability of retirement plans. This in retirement plans with the system of balancing income and expense based on certain benefits (DB-PAYG) can lead to violations of international law and more risk-taking to future retirees.

Therefore, legislation in this area should be accompanied by considerations regarding the financial sustainability of the retirement plan and the prosecution of intern mental justice.

A historical look at legislation in support of survivors in Iran's pension laws suggests that these laws have undergone many changes over time, due to the economic and social conditions. Reviewing existing laws and regulations over the past century has shown that the key variables of the scope of protection coverage and the depth of support provided by survivors have been subject to fundamental changes.

Given the current standards of pension legislation and the experience of different countries in this regard, the Employment Law of 1345 and the Social Insurance Act of Workers Act of 1339 can be regarded as the golden rule of law in this area that many of the legal provisions relating to pension payments to survivors It is in line with current laws in many countries of the world. One of the clear points in these rules is the reduction in the scope of supportive coverage and the removal of siblings from the domain, which were previously added to the scope of protection in 1301. Among other highlights is the provision of a retirement benefit for children (both male and female), which, unfortunately, was abandoned in the following years. In addition, in the Law on the Recruitment of a State in 1345, the simultaneous enjoyment of two salary, a pension or a salary was prohibited, which was also canceled in subsequent years.

In terms of entitlement, the salary paid to the individual survivor was at most 50% of the retirement pension, which increased in subsequent laws and eventually increased by 100%. It should be noted that Article 100 of the 1345 Recruitment Law, though aimed at increasing the guarantee of providing state pension funds, seems to have been unreasonably retroactive in the coming years for the adoption of more generous laws to pay survivors. In fact, this law is consistent, reasonable and valid, with the spirit and general terms of the country's recruitment law adopted in 1345, and considering all its materials (including legal provisions relating to payment of salary), but it alone cannot serve as a pretext for adopting non-standard laws; What happened in the years after the enactment of the 1345 National Recruitment Law. Thus, the laws that have been ratified and enforced by relying on and supported the law, in addition to violating the fairness of the employees' and retired fund subscribers, by allocating more of the public funds to the deficit of the social and economic justice fund in the general sense Violated.

Most of the legislative developments in this area relate to the survivors of government employees, mainly to increase coverage and depth of support provided to them, which means increasing the retirement pension liabilities of the country. Changes in the protection of survivors of the Social Security Act, which are mostly people other than government employees, were not significant before the year 2000. But then, laws have been passed that include social security entitlements.

The changes introduced in 1379 can be seen as a turning point in the changes in support for the survivors of government employees and those under the Social Security Act after the revolution. In a law passed this year, in addition to increasing the amount of survivors' pensions to 100% of the deceased's total pension, the conditions were also much easier. In addition, the method of calculating the amount of the pension fell from the average of the last three years of employment to two years. These changes also remained in the approved laws in the years after 1379.

In two final law enforcement stations in the area of protection of legal survivors (the Law on the administration of civil service in 1386 and the Family Protection Act of 1391), the extension of coverage (spouse, children and grandchildren), maximum protection of the depth (payment of 100% of the deceased's pension as a Salary obligations) and easier access to legal duty for survivors. Combining the simplification of the conditions for enjoying the rights of duty with the pre-revolutionary legacies (increasing the share of salary obligations and the possibility of simultaneously enjoying the two children's rights obligations in 1355) has significantly increased the retirement benefits resulting from the protection of survivors.

However, answering this question, where are we now in the area of supportive laws for survivors in the Pension Funds of Iran, considering the historical course of legislation in this area and, for example, comparing the legal provisions related to the protection of survivors in the CMS of 1386 and The National Employment Law of 1345 (or the Social Security Act of 1354) suggests that legislating in this area over a half-century gap between these two laws has exceeded the existing international standards, as it is undoubtedly part of the current crisis D National Pension Fund and Social Security Fund, the current situation has been caused by it. Due to the adverse social and economic side effects of some current laws, the depth of expertise in legislating in this area will be more pronounced. According to the authors, the current legislation on protecting survivors in the context of the current state of the National Retirement Fund and the challenges facing the Social Security Fund, and in view of the importance of social justice and economic and social justice, are more general (in spite of the fact that the general budget deficit is to be deducted from the general budget) A necessity is inevitable.

The last point is that, despite a century of legislative experience in this area, there is some kind of legal disturbance in the area of protecting the legal survivors of government employees. Now, after a hundred years, there is still no comprehensive law that explicitly stipulates how to pay salaries to survivors. As an example, in some cases, the law of recruitment of 1345 is cited in some cases for the constitution of labor rights and, in some cases, it is based on the provisions of the Civil Service Management Act of 1386. This legal turmoil has left a lot of difficulty for survivors, relevant executive experts and, of course, researchers in the field. One of the objectives of this paper was to collect relevant laws in this area, in addition to its historical observation, access to all relevant legal material in this area would be provided to interested parties. In the end, according to authors, the preparation and setting up of a comprehensive retirement plan, part of which is specifically designed to provide a survivor, is a very important step in addressing the turmoil in this area.