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گروه حسابداری و حسابرسی حساب پردازان برتر - شرایط عدم پرداخت حق بیمه توسط کارفرما
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شرایط عدم پرداخت حق بیمه توسط کارفرما


براساس نظریه شماره ۷/۴۰۴۶ مورخ ۱۳۸۶/۶/۱۹ اداره کل حقوقی قوه قضاییه شرایط عدم پرداخت حق بیمه توسط کارفرما تشریح شده است:


سؤال: در صورتی که کارفرما حق بیمه کارگر را به سازمان تأمین اجتماعی نپرداخته باشد، آیا  می‌توان کارفرما را محکوم نمود که حق بیمه را به کارگر بپردازد؟

نظریه اداره کل حقوقی قوه قضائیه

نظر به اینکه در بند ۶ ماده ۲ قانون تأمین اجتماعی مصوب سال ۱۳۵۴ با اصلاحات بعدی آمده است: «حق بیمه عبارت از وجوهی است که به حکم این قانون و برای استفاده از مزایای موضوع آن به سازمان پرداخت می‌گردد» و در بند «الف» ماده ۴ قانون مزبور، افرادی که به هر عنوان در مقابل دریافت مزد یا حقوق کار می‌کنند، را مشمول این قانون قرار داده و در ماده ۳۶ نیز مقرر داشته: «کارفرما مسؤول پرداخت حق بیمه سهم خود و بیمه شده به سازمان می‌باشد و مکلف است در موقع پرداخت مزد یا حقوق و مزایا سهم بیمه شده را کسر نموده و سهم خود را بر آن افزوده به سازمان تأدیه نماید.

 در صورتی که کارفرما از کسر حق بیمه سهم بیمه شده خودداری کند شخصا مسؤول پرداخت آن خواهد بود، تأخیر کارفرما در پرداخت حق بیمه یا عدم پرداخت آن رافع مسؤولیت و تعهدات سازمان در مقابل بیمه شده نخواهد بود» بنابراین، قانوناً حق بیمه باید به حساب سازمان تأمین اجتماعی پرداخت شود تا کارگر هم از مزایای قانون تأمین اجتماعی برخوردار شود و چون حق بیمه در هر حال متعلق به سازمان تأمین اجتماعی است، پرداخت آن به کارگر وجاهت قانونی ندارد.




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