From: tabnak.ir
Subject: اصلاح ۳۸ درصدی حقوق بازنشستگان تامین اجتماعی
Date: Sun, 05 Apr 2026 02:10:22 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--DED354C1B82C32F8E5A5F3CC633F5EF2_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----DED354C1B82C32F8E5A5F3CC633F5EF2_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85ODEwOS5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7Yp9i12YTYp9itINuz27gg2K/Ysdi12K/bjCDYrdmC2YjZgiDYqNin2LLZhti02LPYqtqv
2KfZhiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduMPC90aXRsZT4gPC9oZWFkPiA8Ym9keSBjbGFz
cz0ic2F2ZV9ib2R5Ij4gICAgIDxkaXYgY2xhc3M9InNhdmVfcGFnZSIgc3R5bGU9ImRpcmVjdGlv
bjogcnRsIj4gICAgICAgICA8ZGl2IGNsYXNzPSJwcmludF9sb2dvX2MiPiAJPGltZyBzcmM9Imh0
dHBzOi8vY2RuLnRhYm5hay5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3ByaW50X2xvZ28u
Z2lmIiBjbGFzcz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2Nv
bnRhaW5lciI+ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAgICA8ZGl2IGNs
YXNzPSJ0aXRsZV9jIj7Yp9i12YTYp9itINuz27gg2K/Ysdi12K/bjCDYrdmC2YjZgiDYqNin2LLZ
hti02LPYqtqv2KfZhiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduMPC9kaXY+ICAgICAgICAgICAg
ICA8ZGl2IGNsYXNzPSJwcmludF9zdWJ0aXRsZSI+2YXYr9uM2LHYudin2YXZhCDYs9in2LLZhdin
2YYg2KrYp9mF24zZhiDYp9is2KrZhdin2LnbjCDYqNinINin2LTYp9ix2Ycg2KjZhyDYqtin2qnb
jNiv2YfYp9uMINix24zbjNizINis2YXZh9mI2LHbjCDZhdio2YbbjCDYqNixINin2LXZhNin2K0g
2KfZgdiy2KfbjNi0INit2YLZiNmCINio2KfYstmG2LTYs9iq2q/Yp9mGINin2LnZhNin2YUg2qnY
sdivOiDYp9iyINmH2YXbjNmGINmH2YHYqtmHINio2K3YqyDYp9i12YTYp9itINuz27gg2K/Ysdi1
2K8g2K3ZgtmI2YIg2KjZhyDYp9i22KfZgdmHINu127XbsCDZh9iy2KfYsSDYqtmI2YXYp9mGINiv
2LEg2KfYrdqp2KfZhSDYrNiv24zYryDYqNin2LLZhti02LPYqtqv2KfZhiDYs9in24zYsSDYs9i3
2YjYrSDZhNit2KfYuCDYrtmI2KfZh9ivINi02K8g2Ygg2b7Ysdiv2KfYrtiqINit2YLZiNmCINi0
2YfYsduM2YjYsSDZh9mFINio2Kcg2KfYrdqp2KfZhSDYrNiv24zYryDYrtmI2KfZh9ivINio2YjY
ry48L2Rpdj4gICAgICAgICAgPGRpdiBjbGFzcz0ibmV3c19wcmludF9jb250ZW50Ij4gICAgICAg
ICA8ZGl2IGNsYXNzPSJydXRpdHIgcHJpbnRfaWQiPtqp2K8g2K7YqNixOiDbsdux27PbuNu327fb
tDwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9kYXRlIj7Yqtin2LHbjNiu
OiDbsdu0INi02YfYsdmK2YjYsSDbsdu027DbsSAtINuw27k627HbuTwvZGl2PiAgICAgICAgIDxk
aXYgY2xhc3M9IndyYXBwZXIiPjwvZGl2PiAgICAgPC9kaXY+ICAgICA8ZGl2IGNsYXNzPSJib2R5
Ij48aW1nIGFsaWduPSJjZW50ZXIiIGNsYXNzPSJuZXdzX2Nvcm5lcl9pbWFnZSIgc3JjPSJodHRw
czovL2Nkbi50YWJuYWsuaXIvZmlsZXMvZmEvbmV3cy8xNDAxLzYvMTQvMTU2ODM2MV8yNzEuanBn
Ij48cD7YqNmHINqv2LLYp9ix2LQgJmxhcXVvO9iq2KfYqNmG2KfaqSZyYXF1bzsg2KjZhyDZhtmC
2YQg2KfYsiDYp9uM2LHZhtin2Iwg2YXbjNix2YfYp9i02YUg2YXZiNiz2YjbjCDYr9ixINii2Kbb
jNmGINqv2LTYp9uM2LQg2KjYrti0INiy2KfbjNmF2KfZhiDYp9mEINiv24wg2KLYsSAo2KjZhNmI
2qkg2LLYp9uM2YXYp9mG24wg2KraqSDZhtmB2LHZhykg2KjbjNmF2KfYsdiz2KrYp9mGINit2LbY
sdiqINmF2LnYtdmI2YXZhyAo2LMpINqp2LHZhdin2YbYtNin2YfYjCDYqNinINin2LnZhNin2YUg
2KfbjNmGINiu2KjYsSDar9mB2Ko6INin2K7YqtuM2KfYsSDYp9uM2YYg2qnYp9ixINio2Ycg2KfY
udi22KfbjCDZh9uM2KfYqiDYp9mF2YbYp9uMINiq2KfZhduM2YYg2KfYrNiq2YXYp9i524wg2K/Y
p9iv2Ycg2LTYryDaqdmHINiv2LEg2YXYp9mHINqv2LDYtNiq2Ycg2YXYtdmI2KjZhyDZgtio2YTb
jCDYp9i12YTYp9itINmIINin2K3aqdin2YUg2KjYp9iy2YbYtNiz2Krar9in2YYg2LPYp9uM2LEg
2LPYt9mI2K0g2KjYsdin2LPYp9izINmF2LXZiNio2Ycg2LTZiNix2KfbjCDYudin2YTbjCDaqdin
2LEg2KfYtdmE2KfYrSDYrtmI2KfZh9ivINi02K8uPC9wPiAgPHA+2YjbjCDYr9ixINin2K/Yp9mF
2Ycg2q/ZgdiqOiDYqtmI2LPYudmHINiu2K/Zhdin2Kog2YfZhSDYr9ixINio2K7YtCDYqNuM2YXZ
hyDZiCDYr9ix2YXYp9mGINis2LIg2KfZiNmE2YjbjNiqINmH2KfbjCDYqtin2YXbjNmGINin2KzY
qtmF2KfYuduMINin2LPYqtibINux27Ag2YXYp9mHINm+24zYtCDYr9ixINiz2YHYsSDYqNmHINqp
2LHZhdin2YbYtNin2Ycg2YXYtdmI2KjYp9iq24wg2K/YsSDYrdmI2LLZhyDYqtmI2LPYudmHINiu
2K/Zhdin2Kog2K/Yp9i02KrbjNmFINqp2Ycg2KfZhdix2YjYsiDbjNqp24wg2KfYsiDYp9uM2YYg
2b7YsdmI2pjZhyDZh9inINin2YHYqtiq2KfYrSDYtNivLjwvcD4gIDxwPtmI24wg2KfYttin2YHZ
hyDaqdix2K86INio2K7YtCDYp9mEINiv24wg2KLYsSDYqNuM2YXYp9ix2LPYqtin2YYg2K3Yttix
2Kog2YXYudi12YjZhdmHINio2Kcg2YfYtNiqINin2KrYp9mCINiy2KfbjNmF2KfZhiDYqNmHINmE
2K3Yp9i4INqp24zZgduM2Kog2YXZhtit2LXYsSDYqNmHINmB2LHYryDYp9iz2Kog2Ygg2KjYp9mE
2Log2KjYsSDbsdu0INmF24zZhNuM2KfYsdivINiq2YjZhdin2YYg2KjYsdin24wg2LHYp9mHJnp3
bmo72KfZhtiv2KfYstuMINii2YYg2YfYstuM2YbZhyDYtNiv2Ycg2KfYs9iqLiA8L3A+ICA8cD7Z
hdmI2LPZiNuMINio2Kcg2KjbjNin2YYg2KfbjNmG2qnZhyDbjNqpINiz2YjZhSDYqtmI2YTYr9mH
2KfbjCDaqdix2YXYp9mG2LTYp9mHINiv2LEg2KjbjNmF2KfYsdiz2KrYp9mGINit2LbYsdiqINmF
2LnYtdmI2YXZhyDYtdmI2LHYqiDZhduMJnp3bmo72q/bjNix2K/YjCDar9mB2Ko6INin2YXbjNiv
2YjYp9ix24zZhSDYotir2KfYsSDYsdi02K8g2KzZhdi524zYqiDYp9uM2YYg2KfYs9iq2KfZhiDY
sdinINio2Kcg2KfYsdin24zZhyDYrtiv2YXYp9iqINio2LHYp9uMINio24zZhdmHINi02K/ar9in
2YYg2KjYqNuM2YbbjNmFLjwvcD4gIDxwPtmI24wg2KfYuNmH2KfYsSDYr9in2LTYqjog2b7YsdmI
2pjZhyDYqtmI2LPYudmHINiv2LHZhdin2Ybar9in2Ycg2KfbjNmGINio24zZhdin2LHYs9iq2KfZ
hiDYr9ixINu5INmF2KfZhyDar9iw2LTYqtmHINqp2YTZhtqvINiy2YbbjCDYtNivINqp2Ycg2Kfa
qdmG2YjZhiDbstuwINiv2LHYtdivINm+24zYtNix2YHYqiDZgduM2LLbjNqp24wg2K/Yp9ix2K8g
2Ygg2KjZhyDYr9mG2KjYp9mEINiq2YLZiNuM2Kog2YXZhtin2KjYuSDZvtix2YjamNmHINmH2LPY
qtuM2YUuPC9wPiAgPHA+JmxhcXVvO9mF24zYq9mFINit2KzYqtuMINm+2YjYsSZyYXF1bzsg2YXY
r9uM2LEg2K/YsdmF2KfZhiDYqtin2YXbjNmGINin2KzYqtmF2KfYuduMINqp2LHZhdin2YbYtNin
2Ycg2YbbjNiyINiv2LEg2KfbjNmGINmF2LHYp9iz2YUg2q/ZgdiqOiDYqNiu2LQgTERSINio24zZ
hdin2LHYs9iq2KfZhiDYrdi22LHYqiDZhdi52LXZiNmF2YfYjCDYstin24zYtNqv2KfZhyDZhdiv
2LHZhiDZiCDYp9iz2KrYp9mG2K/Yp9ix2K/bjCDYp9iz2Kog2qnZhyDYstin24zZhdin2YYg2YfY
pyDYqNmHINi12YjYsdiqINiu2LXZiNi124wg2K/YsSDYp9iq2KfZgiDZh9in24wg2YXYrNiy2Kcg
2Ygg2KjYpyDYrdi22YjYsSDZvtiv2LEg2qnZiNiv2qkg2KfZhtis2KfZhSDZhduMJnp3bmo72q/b
jNix2K8uINin24zZhiDYqNiu2LQg2KjYpyDYrdiv2YjYryDbsdu0INmF24zZhNuM2KfYsdivINiq
2YjZhdin2YYg2KfYudiq2KjYp9ixINin2YHYqtiq2KfYrSDYtNivLjwvcD4gIDxwPtmI24wg2KfZ
gdiy2YjYrzog2b7YsdmI2pjZhyDZh9in24wg2LnZhdix2KfZhtuMINiy24zYp9iv24wg2YXYp9mG
2YbYryDYp9mI2LHamNin2YbYsyDYqNuM2YXYp9ix2LPYqtin2YYg2LTZh9iv2KfYjCDYr9ix2YXY
p9mG2q/Yp9mHINiq2K7Ytdi124wg2KjbjNmF2KfYsdiz2KrYp9mGINit2LbYsdiqINmF2LnYtdmI
2YXZhyDYr9ixINit2YjYstmHINiv2LHZhdin2YYg2KrYp9mF24zZhiDYp9is2KrZhdin2LnbjCDY
r9ixINit2KfZhCDYp9mG2KzYp9mFINin2LPYqiDZiCDZh9mF2Ycg2YfZhdiqINmF2Kcg2K/YsSDY
qtmE2KfYtCDar9iz2KrYsdmHJnp3bmo72LPYp9iy24wg2Ygg2qnbjNmB24wmenduajvYs9in2LLb
jCDYrtiv2YXYp9iqINiz2KfYstmF2KfZhiDYr9ixINin2LPYqtin2YYg2KfYs9iqLjwvcD48L2Rp
dj4gCTxkaXYgY2xhc3M9IndyYXBwZXIiPjwvZGl2PiA8L2Rpdj4gICAgIDwvZGl2PiA8L2JvZHk+
IDwvaHRtbD4=

----DED354C1B82C32F8E5A5F3CC633F5EF2_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----DED354C1B82C32F8E5A5F3CC633F5EF2_MULTIPART_MIXED--
