Social Security Organization (SSO) is a social insurer organization in Iran which provides coverage of wage-earners and salaried workers as well as voluntary coverage of self-employed persons. In 1975, the Social Security Law was approved and the SSO was established. Iran did not legislate in favor of a universal social protection, but in 1996, the Center of the Statistics of Iran estimated that more than 73% of the Iranian population was covered by social security Membership in the social security system is compulsory for all employees. SSO is a non-governmental organization and it is solely financed by contributions (with participation of insured (7%), employer (20–23%) and government (3%)). Social protection is extended to the self-employed workers, who voluntarily contribute between 12% and 18% of income depending on the protection sought. SSO provides the following services: Retirement, disability and death; Unemployment; Old-age; Helplessness, loss of caretaker and social vulnerabilities; Accidents and injuries; Physical, mental and psychic disability; Health care and medical insurance; Protecting mothers especially during the maternity period and child-rearing; Protecting orphan children and unprotected women; Planning particular insurance system for widows, old women and self-dependent women; Poverty and inequity alleviation; Assistance and rescue. Civil servants, the regular military, law enforcement agencies, and the Islamic Revolutionary Guard Corps, Iran’s second major military organization, have their own pension systems.