The purpose of this study was to investigate the effect of employer premium rate on operating profit per share and change in net sales income of companies listed on the Tehran Stock Exchange. This study, in terms of the type of research; Correlation is cross-sectional and is considered as a practical goal. The statistical population of the study included 666 companies listed on the Tehran Stock Exchange from the beginning of 2013 to the end of 2019, of which 111 companies were selected as a sample by systematic elimination method. In descriptive statistics, population parameters including central indices and population dispersion were measured and data analysis was performed using regression method based on composite data and Hausman's tests, F (Limer), by Oveys software. The results showed that there is a significant relationship between the employer's share insurance rate, operating profit per share and the change in net sales income of companies listed on the Tehran Stock Exchange. Therefore, it is better for the Social Security Organization to consider the premium rate according to the inflationary conditions and labor income in order to support the industries in attracting labor and the high premium rate should not cause the managers of the companies to increase the total price. Goods and services are driven.