From: tabnak.ir
Subject: روح بشردوستانه بر قوانین تامین اجتماعی حاکم است
Date: Fri, 10 Apr 2026 08:10:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6FB281CEDB4BCEEB7240839F01463B66_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6FB281CEDB4BCEEB7240839F01463B66_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85ODEwOS5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7YsdmI2K0g2KjYtNix2K/ZiNiz2KrYp9mG2Ycg2KjYsSDZgtmI2KfZhtuM2YYg2KrYp9mF
24zZhiDYp9is2KrZhdin2LnbjCDYrdin2qnZhSDYp9iz2Ko8L3RpdGxlPiA8L2hlYWQ+IDxib2R5
IGNsYXNzPSJzYXZlX2JvZHkiPiAgICAgPGRpdiBjbGFzcz0ic2F2ZV9wYWdlIiBzdHlsZT0iZGly
ZWN0aW9uOiBydGwiPiAgICAgICAgIDxkaXYgY2xhc3M9InByaW50X2xvZ29fYyI+IAk8aW1nIHNy
Yz0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFpbi9pbWcvcHJpbnRf
bG9nby5naWYiIGNsYXNzPSJjZW50ZXJfaW1nIj4gPC9kaXY+IDxkaXYgY2xhc3M9Im5ld3NfcHJp
bnRfY29udGFpbmVyIj4gICAgIDxkaXYgY2xhc3M9Im5ld3NfcnV0aXRyIj7Yr9qp2KrYsSDYs9in
2YTYp9ix24wg2K/YsSDYp9is2YTYp9izINis2YfYp9mG24wg2KrYo9mF24zZhiDYp9is2KrZhdin
2LnbjDo8L2Rpdj4gICAgIDxkaXYgY2xhc3M9InRpdGxlX2MiPtix2YjYrSDYqNi02LHYr9mI2LPY
qtin2YbZhyDYqNixINmC2YjYp9mG24zZhiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduMINit2Kfa
qdmFINin2LPYqjwvZGl2PiAgICAgICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfc3VidGl0bGUi
Ptix2YjYrSDYqNi02LHYr9mI2LPYqtin2YbZhyDYrdin2qnZhSDYqNixINmC2YjYp9mG24zZhiDY
qtin2YXbjNmGINin2KzYqtmF2KfYuduMINmF2YbYtNinINiq2K3ZiNmE2KfYqiDZiCDYr9mE24zZ
hCDar9iz2KrYsdi0INis2KfZhdi52Ycg2KrYrdiqINm+2YjYtNi0INiv2LEg2KfbjNix2KfZhiDY
p9iz2Ko8L2Rpdj4gICAgICAgICAgPGRpdiBjbGFzcz0ibmV3c19wcmludF9jb250ZW50Ij4gICAg
ICAgICA8ZGl2IGNsYXNzPSJydXRpdHIgcHJpbnRfaWQiPtqp2K8g2K7YqNixOiDbuduz27Dbuduz
27U8L2Rpdj4gICAgICAgICA8ZGl2IGNsYXNzPSJydXRpdHIgcHJpbnRfZGF0ZSI+2KrYp9ix24zY
rjog27LbtiDZhdmH2LEg27Hbs9u527ggLSDbsduxOtu127U8L2Rpdj4gICAgICAgICA8ZGl2IGNs
YXNzPSJ3cmFwcGVyIj48L2Rpdj4gICAgIDwvZGl2PiAgICAgPGRpdiBjbGFzcz0iYm9keSI+PHA+
2YXYr9uM2LHYudin2YXZhCDYs9in2LLZhdin2YYg2KrYo9mF24zZhiDYp9is2KrZhdin2LnbjCDY
r9ixINmG2LTYs9iqINiq2K7Ytdi124wgItm+2YjYtNi0INmB2LHYp9qv24zYsSDYqtij2YXbjNmG
INin2KzYqtmF2KfYuduMINio2LHYp9uMINis2YjYp9mF2Lkg2LHZiCDYqNmHINiq2K3ZiNmEIiDY
r9ixINin2KzZhNin2LMg2KzZh9in2YbbjCDYqtij2YXbjNmGINin2KzYqtmF2KfYuduM2Iwg2KfZ
gtiv2KfZhdin2Kog2KfZhtis2KfZhSDYtNiv2Ycg2KjYsdin24wg2q/Ys9iq2LHYtCDYr9in2YXZ
htmHINm+2YjYtNi0INiu2K/Zhdin2Kog2LPYp9iy2YXYp9mGINiq2KPZhduM2YYg2KfYrNiq2YXY
p9i524wg2K/YsSDaqdi02YjYsdmF2KfZhiDYsdinINiq2LTYsduM2K0g2qnYsdivLiA8L3A+ICA8
cD7YqNmHINqv2LLYp9ix2LQg2KfYr9in2LHZhyZ6d25qO9qp2YQg2LHZiNin2KjYtyDYudmF2YjZ
hduMINiz2KfYstmF2KfZhiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduM2Iwg2K/aqdiq2LEg2YXY
tdi32YHbjCDYs9in2YTYp9ix24wg2LfbjCDYs9iu2YbYp9mG24wg2K/YsSDZhti02LPYqiDYqtiu
2LXYtduMICLZvtmI2LTYtCDZgdix2Kfar9uM2LEg2KrYo9mF24zZhiDYp9is2KrZhdin2LnbjCDY
qNix2KfbjCDYrNmI2KfZhdi5INix2Ygg2KjZhyDYqtit2YjZhCIg2K/YsSDYp9is2YTYp9izINis
2YfYp9mG24wg2KrYo9mF24zZhiDYp9is2KrZhdin2LnbjCDaqdmHINiv2LEg2KjYsdmI2qnYs9mE
ICZuZGFzaDvYqNmE2pjbjNqpLSDYr9ix2K3Yp9mEINio2LHar9iy2KfYsduMINin2LPYqtiMINqv
2LLYp9ix2LQg2KzYp9mF2LnbjCDYp9iyINin2YLYr9in2YXYp9iqINmIINmB2LnYp9mE24zYqiZ6
d25qO9mH2KfbjCDYs9in2LLZhdin2YYg2KrYo9mF24zZhiDYp9is2KrZhdin2LnbjCDYr9ixINis
2YfYqiDar9iz2KrYsdi0INiv2KfZhdmG2Ycg2b7ZiNi02LQg2KjbjNmFJnp3bmo72YfYp9uMINio
2Ycg2KfZgti02KfYsSDYrtin2LXYjCDYsdinINio2Ycg2LTYsdqp2Kog2qnZhtmG2K/ar9in2YYg
2KfYsdin2KbZhyDaqdix2K8uPC9wPiAgPHA+2K/aqdiq2LEg2LPYp9mE2KfYsduMINiv2LEg2Kfb
jNmGINmG2LTYs9iq2Iwg2KjYpyDYp9i02KfYsdmHINio2Ycg2KfYtdmEINuy27kg2YLYp9mG2YjZ
hiDYp9iz2KfYs9uMINis2YXZh9mI2LHbjCDYp9iz2YTYp9mF24wg2KfbjNix2KfZhiDYr9ix2K7Y
tdmI2LUg2LbYsdmI2LHYqiDYqNix2K7ZiNix2K/Yp9ix24wg2YfZhdqv2KfZhtuMINin2YLYtNin
2LEg2KzYp9mF2LnZhyDYp9iyINmF2LLYp9uM2KfbjCDYqtin2YXbjNmGINin2KzYqtmF2KfYuduM
2Iwg2LHZiNitINio2LTYsSDYr9mI2LPYqtin2YbZhyDYrdin2qnZhSDYqNixINmC2YjYp9mG24zZ
hiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduMINix2Kcg2YXZhti02Kcg2KrYrdmI2YTYp9iqINmI
INin2LXZhNin2K3Yp9iqINmC2YjYp9mG24zZhiDZiCDZhdmC2LHYsdin2Kog2q/Ys9iq2LHYtCDY
r9in2YXZhtmHINm+2YjYtNi0INio2Ycg2KfZgti02KfYsSDYrtin2LUg2K/YsSDYp9uM2LHYp9mG
INio2LHYtNmF2LHYry4gPC9wPiAgPHA+2YjbjCDYqNinINio2LHYtNmF2LHYr9mGINqv2LHZiNmH
Jnp3bmo72YfYp9uMINi02LrZhNuMINiu2KfYtSDYtNin2YXZhCDaqdin2LHar9ix2KfZhiDYs9in
2K7YqtmF2KfZhtuM2Iwg2LLZhtin2YYg2K7Yp9mG2Ycg2K/Yp9ix2Iwg2LLZhtin2YYg2LPYsdm+
2LHYs9iqINiu2KfZhtmI2KfYsdiMINio2KfZgdmG2K/ar9in2YYg2YHYsdi0INmIINqv2YTbjNmF
2Iwg2LHYp9mG2YbYr9qv2KfZhtiMINiu2KfYr9mF24zZhiDZhdiz2KfYrNiv2Iwg2KjYp9ix2KjY
sdin2YbYjCDYstmG2KjZiNix2K/Yp9ix2KfZhtiMINmG2YjbjNiz2YbYr9qv2KfZhtiMINqp2KfY
sdqp2YbYp9mGINi12YbYp9uM2Lkg2K/Ys9iq24zYjCDaqdin2LHaqdmG2KfZhiDYtdmG2YjZgSDZ
iCAuLi7YjCDYs9in2LIg2Ygg2qnYp9ixINmG2K3ZiNmHINi02YbYp9iz2KfbjNuMINi02KfYutmE
2KfZhiDYr9ixINin24zZhiDar9ix2YjZhyZ6d25qO9mH2KfbjCDYtNi62YTbjCDZiCDZh9mF2obZ
htuM2YYg2YHYsdin24zZhtivINio24zZhdmHINm+2LHYr9in2LLbjCDZiCDZhdiy2KfbjNin24wg
2YXYqti52YTZgtmHINix2Kcg2KjZhyDYqtmB2LXbjNmEINi02LHYrSDYr9in2K8uIDwvcD4gIDxw
Pti02KfbjNin2YYg2LDaqdixINin2LPYqiDYt9ix2K0g2q/Ys9iq2LHYtCDYr9in2YXZhtmHINm+
2YjYtNi0INiz2KfYstmF2KfZhiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduMINiv2LEg2LHZgtin
2KjYqiDYqtis2LHYqNmHINmF2YjZgdmCINin24zYs9inINiv2LEg2KfYrNmE2KfYsyDZhdmG2LfZ
gtmHJnp3bmo72KfbjCDYotiz24zYpyDZiCDYp9mC24zYp9mG2YjYs9uM2Ycg27LbsNux27jYjCDY
qNmHINiq2LTYrtuM2LUg2YXYsdqp2LIg2KrYudin2YTbjCDYp9iq2K3Yp9iv24zZhyDYqNuM2YYg
2KfZhNmF2YTZhNuMINiq2KfZhduM2YYg2KfYrNiq2YXYp9i524zYjCDZhdmG2LfYqNmCINio2LEg
2LHZh9mG2YXZiNivJnp3bmo72YfYp9uMINin24zYs9inINiv2LEg2LLZhduM2YbZhyDYrdqp2YXY
sdin2YbbjCDYrtmI2KjYjCDaqduM2YHbjNiqINiu2K/Zhdin2KrYjCDZiNi12YjZhCDYrdmCINio
24zZhdmHINmIINix2LnYp9uM2Kog2YXZgtix2LHYp9iqINmIINio2K7YtNmG2KfZhdmHINmH2KfY
jCDZiCDar9iz2KrYsdi0INiv2KfZhdmG2Ycg2b7ZiNi02LTYjCDYt9io2YLZhyDYqNmG2K/bjCDY
tNiv2Ycg2Ygg2YXZiNmB2YIg2KjZhyDYp9iu2LAg2q/ZiNin2YfbjCDYqtin24zbjNivINiq2KzY
sdio2Ycg2YXZiNmB2YIg2KfYsiDZh9uM2KfYqiDYr9in2YjYsdin2YYg2LTYry4gPC9wPiAgPHA+
2KjZhyDZhdmG2LjZiNixINin2YTar9mI2KjYsdiv2KfYsduMINiz2KfbjNixINiz2KfYstmF2KfZ
hiZ6d25qO9mH2KfbjCDYudi22YjYjCDYp9uM2YYg2LfYsditINiv2LEg2b7Yp9uM2q/Yp9mHINiv
2KfYr9mHINiq2KzYsdio24zYp9iqINmF2YjZgdmCINiz2KfbjNiqINin24zZhtiq2LHZhtiq24wg
2KfbjNiz2KfYjCDYqNin2LHar9iw2KfYsduMINi02K/ZhyDYp9iz2KouPC9wPjwvZGl2PiAJPGRp
diBjbGFzcz0id3JhcHBlciI+PC9kaXY+IDwvZGl2PiAgICAgPC9kaXY+IDwvYm9keT4gPC9odG1s
Pg==

----6FB281CEDB4BCEEB7240839F01463B66_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6FB281CEDB4BCEEB7240839F01463B66_MULTIPART_MIXED--
