🔑 Key Takeaway: Do Not Treat Maternity Leave as Termination
- 1
Full month of maternity leave: keep the employee in the reporting workflow, report zero workdays and zero insurable wage, and select or describe maternity leave where the filing system allows.
- 2
No termination date: maternity leave suspends work but does not, by itself, end the employment relationship.
- 3
Partial month: report only actual worked days and related insurable earnings before the leave start date or after the return date.
- 4
Deadline: submit the workshop's monthly list and pay any related premium by the last day of the following month under Article 39, unless a specific statutory exception applies.
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Evidence: retain medical, birth, leave approval, Social Security claim, filed list, attendance, and return-to-work documents.
Legal Framework and Relevant Articles
The employer's treatment of maternity leave is based on several connected rules. No single article explains the full payroll and list process. The legal duration, the employee's right to return, the conditions for pregnancy wage compensation, and the monthly filing deadline come from different provisions.
| Legal Source | Rule | Employer Impact |
|---|---|---|
| Article 76 & Note 1, Labour Law | The maternity leave framework applies to female workers; after approved leave the employee returns to her former job and the period counts toward service history. | Do not terminate Maintain the employment file and prepare for return to the former position. |
| Article 17(a), Family Protection & Youth Population Law | The current general period is nine full months; up to two months may be used before delivery at the mother's request. | Use approved dates Not an informal estimate; the nine months may include pre-delivery leave. |
| Articles 64 & 67, Social Security Law | Article 67 sets entitlement conditions including contribution history; Article 64 addresses special wage-continuation rules. | Confirm route Check normal SSO compensation vs. special wage-continuation rule. |
| Article 39, Social Security Law | The employer must submit the monthly wage list and pay the premium no later than the last day of the following month. | File on time Keep filing on time even when one employee has zero workdays. |
| SSO Filing & Benefit Guidance | Monthly benefit payment is linked to the employee's request, documents, and receipt of the relevant monthly list. | Timely reporting Correct reporting prevents benefit payment delays. |
Scope of This Guide
This guide assumes a private-sector employee covered by compulsory insurance under the Labour Law and the Social Security Organization. Government employees, special employment regimes, special insurance funds, and employers legally required to continue full wages may follow different payment rules.
How to Report Maternity Leave in the Monthly Social Security List
The monthly list should reflect actual work and actual insurable remuneration. During a full month in which the employee performs no work and receives no employer-paid insurable wage because she is on approved maternity leave, the practical reporting treatment is zero workdays and zero insurable wage, while retaining her maternity leave status in the reporting record.
Full Month on Maternity Leave
- Keep the employee's identity and insurance record connected to the workshop's monthly filing.
- Report zero workdays and zero daily/monthly wage and benefits, unless a separate legal obligation to continue insurable pay applies.
- Use the maternity leave / medical leave / approved absence field; if only a description field exists, state the approved dates clearly.
- Do not report a termination date solely because leave started.
Leave Starts During the Month
- Report actual workdays up to the approved leave start date.
- Report only the wage and benefits attributable to those actual worked days.
- Do not count the remaining maternity leave days as worked days.
- Do not report termination.
Employee Returns During the Month
- Report actual workdays from the return date through the end of the month.
- Report the related insurable wage and benefits for those worked days.
- Retain the written return-to-work confirmation and attendance record.
| Scenario | Reporting Treatment |
|---|---|
| Full leave month | Zero workdays, zero insurable wage, maternity leave status, no termination. |
| Partial first month | Actual workdays and wage before leave, then approved absence for the balance of the month. |
| Return month | Actual workdays and wage from the confirmed return date, with no retroactive worked days for the leave period. |
Example: Employee Starts Maternity Leave on 1 Tir 1405
Assume the employee's approved maternity leave begins on 1 Tir 1405 and the approved period is the full nine months. Also assume that she performs no work and receives no employer-paid insurable wage during the leave.
| Reporting Month | Workdays | Insurable Wage | Employer Action |
|---|---|---|---|
| Tir 1405 | 0 | 0 | Report maternity leave from 1 Tir 1405. Do not record termination. |
| Mordad to Esfand 1405 | 0 for each full leave month | 0 for each full leave month | Continue the same treatment through the approved end date. |
| Farvardin 1406 | Actual days worked | Actual insurable earnings | If the approved leave ends at the end of Esfand 1405 and the employee returns on 1 Farvardin 1406, resume normal reporting. |
Important Note on Dates
On this assumption, nine full months run from the beginning of Tir 1405 through the end of Esfand 1405, with an expected return on 1 Farvardin 1406. The employer should still use the exact dates approved in the employee's Social Security and medical records because pre-delivery use, medical changes, multiple births, early return, or another legally approved situation may change the final date.
How Long Should the Employer Continue Zero-Workday Reporting?
Continue the maternity leave treatment through the last day of the officially approved leave period. Do not stop merely because nine calendar months have been estimated internally. The employer should obtain evidence of the approved start and end dates from the employee's Social Security request or branch confirmation.
Use the Following Hierarchy
- 1
Social Security Record
The approved maternity leave start and end dates in the Social Security record.
- 2
Medical Certificate
The physician or hospital certificate and birth record.
- 3
Employee's Written Request
The employee's written maternity leave request.
- 4
Internal Records
The employer's internal leave approval and attendance record.
Date Mismatch Warning
If these records do not agree, correct the inconsistency before filing later months. A date mismatch can delay the employee's pregnancy wage compensation or create questions during a Social Security inspection.
Filing Deadlines and Penalty Exposure
Article 39 of the Social Security Law generally requires the monthly list and the related premium to be submitted and paid no later than the last day of the following month. This deadline applies to the workshop's monthly filing even when the employee on maternity leave has zero workdays and generates no premium for that month.
| Compliance Item | General Rule | Risk if Missed |
|---|---|---|
| Monthly list submission | By the last day of the following month under Article 39, unless a specific statutory exception applies. | 10% penalty Failure to submit the list on time may trigger a one-time penalty equal to 10% of the premium for the relevant month. |
| Premium payment | Pay the premium due for all employees with reportable work and wages by the same general deadline. | 2% per month Late payment may trigger a 2% penalty for each month of delay on the outstanding finalized debt. |
| Maternity leave status | Report the leave accurately in the month it begins and continue through the approved period. | Benefit delays Incorrect worked days, wages, or termination data can delay benefits, distort insurance history, or require correction. |
Practical Control — Do Not Delay the Entire Workshop List
Submit the workshop list within the legal deadline using the best documented status available. Keep the employee's leave evidence and follow the current correction process if the Social Security branch later requests an amendment. Late filing can create a separate penalty issue that is not solved by the employee's maternity leave status.
Employee Eligibility and Pregnancy Wage Compensation
Under Article 67 of the Social Security Law and current Social Security guidance, an insured woman generally needs at least 60 days of contribution arising from employment during the one year before the start of maternity leave or delivery, according to the applicable review. She must also not be working or receiving wages from the employer during the compensated leave period.
General Conditions Referred to by the Social Security Organization
- The employee is covered by compulsory Social Security insurance.
- The required minimum contribution history is met.
- The employee was working before the leave and the employment relationship is evidenced.
- The employee does not work and does not receive wages from the employer during the compensated leave period.
- The maternity leave request and supporting documents are submitted through the Social Security service process.
Compensation Amount
The pregnancy wage compensation is generally equal to two-thirds of the insured person's last wage or salary basis under the Social Security calculation rules. The SSO has also announced monthly payment processing after the employee's request and documents are accepted and the relevant monthly list is received.
Do Not Promise Specific Amounts
The employer should not promise a specific payment amount. The final entitlement, calculation base, approval dates, and payment are determined by the Social Security Organization.
Required Documents and Employer File Checklist
The employee's Social Security claim file and the employer's personnel file serve different purposes. The employee submits the benefit request to Social Security. The employer retains evidence supporting the payroll, attendance, list reporting, and continued employment relationship.
Core Documents Requested by Social Security
- Image of the child's birth certificate or official birth record.
- Physician or hospital certificate showing the relevant maternity leave or delivery information.
- Any additional medical evidence requested for pre-delivery leave, complications, or special circumstances.
- Correct personal, mobile, bank account, insurance, and branch information in the employee's SSO online account.
Documents the Employer Should Retain
- Employee's signed maternity leave request with requested start date.
- Medical or hospital certificate; copy of the birth certificate or birth record.
- Internal approval stating start date and provisional or approved end date.
- Evidence of the SSO online request; SSO approval or branch confirmation of the period.
- Monthly attendance and payroll records for full leave months.
- Monthly list submission receipts and payment receipts; correction correspondence.
- Return-to-work notice and the first attendance record after leave.
Recommended Internal Control Sheet
| Control Field | Information to Record |
|---|---|
| Employee | Full name, national ID, insurance number, personnel code, workshop code. |
| Approved leave | Start date, end date, number of approved days, pre-delivery portion if any. |
| Monthly list status | Workdays, insurable wage, leave code or description, submission tracking number. |
| Benefit request | Request date, Social Security branch, status, missing documents, payment status. |
| Return to work | Expected date, actual date, payroll restart date, first reported workdays. |
Return to Work and the First Payroll After Leave
Note 1 to Article 76 of the Labour Law provides that, after maternity leave, the female worker returns to her former job and the approved period counts toward service history. Therefore, the employer should manage return to work as the end of an approved suspension, not as a new hire.
Employer Actions Before the Return Date
- 1
Confirm Final End Date
Confirm the final approved leave end date with the employee.
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Written Notice
Issue a written return-to-work notice or obtain the employee's written confirmation.
- 3
Reactivate Records
Reactivate attendance, payroll, and access records from the actual return date.
- 4
Report Actual Workdays
Report actual workdays and insurable earnings in the return month.
- 5
No New Start Date
Do not create a new employment start date unless a genuine new employment relationship has been formed.
If the Employee Does Not Return on the Approved Date
Do not automatically report termination. First obtain a written explanation and determine whether another approved leave, medical absence, unpaid leave, resignation, or legal employment event applies.
Common Employer Mistakes
Most maternity leave disputes are caused by inconsistent records rather than the legal entitlement itself. The employer's attendance, payroll, Social Security list, and personnel documents should all show the same dates and status.
- Reporting termination: maternity leave alone is not a termination event.
- Removing the employee without preserving leave status: this can create a discontinuity in the monthly process and delay benefit review.
- Reporting normal worked days: this conflicts with the condition that the employee is not working during the compensated period.
- Reporting employer-paid insurable wage for a full leave month: this may conflict with SSO benefit conditions unless a special wage-continuation rule applies.
- Using an estimated end date only: the final payroll treatment should follow the approved Social Security dates.
- Filing the workshop list late: maternity leave does not suspend the employer's Article 39 filing obligation.
- Missing supporting records: without medical, birth, attendance, and filing evidence, correcting the case later becomes more difficult.
- Restarting insurance as a new hire: return from maternity leave is generally continuation of the same employment relationship.
Frequently Asked Questions
Legal References and Official Guidance
The following official resources support the legal and practical framework explained in this guide:
- 📄 Iran Labour Law, including Article 76 and Note 1
- 📄 Family Protection and Youth Population Law, including Article 17
- 📄 Iran Social Security Law, including Articles 39, 64 and 67
- 📄 SSO guidance on Article 39, list submission and premium payment
- 📄 SSO guidance on list deadlines and penalties
- 📄 SSO online guide for short-term benefits and pregnancy allowance documents
- 📄 SSO explanation of pregnancy wage compensation rules
- 📄 Official guidance on monthly payment of maternity leave wage compensation
- 📄 Official table of leave types under Iranian labour rules
- 📄 SSO non-attendance services portal
Disclaimer
This article provides general payroll and Social Security information and does not replace a case-specific legal opinion or the written decision of the competent Social Security branch. Filing interfaces and documentary requirements may change. Employers should retain the current filing receipt and follow any branch-specific written request for correction or additional evidence.