The purpose of this study was to investigate the effect of the employer's insurance premium rate on the operating profit of each share and the change in the net sales income of the companies listed on the Tehran Stock Exchange. This study, in terms of the type of resear
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The purpose of this study was to investigate the effect of the employer's insurance premium rate on the operating profit of each share and the change in the net sales income of the companies listed on the Tehran Stock Exchange. This study, in terms of the type of research; Correlation is cross-sectional and is considered practical in terms of purpose. The statistical population of the research included 666 companies admitted to Tehran Stock Exchange from the beginning of 2012 to the end of 2018, of which 111 companies were selected as a sample by systematic elimination method. In descriptive statistics, community parameters, including central indicators and community dispersion, were measured and information was analyzed using the regression method based on combined data and Hausman's tests, F (Limer)It was done by the software Oviz. The results showed that there is a significant relationship between the insurance rate of the employer's share, the operating profit per share and the change in the net sales income of the companies listed on the Tehran Stock Exchange. Therefore, it is better for the social security organization to consider the insurance premium rate according to the inflationary conditions and labor income in order to support the industries in attracting labor and the high insurance premium rate does not cause the company managers to increase the total price. to find goods and services.
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