Document Type : Research Paper
Ph.D. Student in Accounting, Department of Accounting, Kermanshah Branch, Islamic Azad
Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
This survey involves the examination of the rate change that is the right to have insurance is one three parametric models (premium rate, experience and age of retirement in financing social security organization by using actuary knowledge and computational software such as ILO-PENS. The statistical population of this survey is the social security organization of the Islamic Republic of Iran. The population and community, are variables because they are huge, there is not statistical sample. And to achieve the hypothesis goal which is based on the total number of the insured persons, pensioners and the source of income of the organization from 2013 – 2019as well as estimating the number of resources available in order to fulfil long term commitment it is actuarial calculations in long term period for commitment payment in long term. In this study the effect of change in rate, insurance right is 1%-5% and the effect is considered over 70 years’ time, on the sustainability resource of the organization and it is measured and examined. In addition, considering the limitation and risk taken from these implements of the parameter are described below and according to the results obtained in case of application, the point of balance was postponed until 1413, and during this time, the necessary resources for paying the commitment is provided. The short gap is an opportunity for the social security organization, to have enough time for long term planning which is a structured reform.