Article 88 of Social Insurance Law

An employer in the private and oil sectors shall submit to the Institution, in January of each year, a statement of the salaries of its workers for that month, including those on probation, and their monthly contributions. The statement must include the employer's places of residence, however numerous, and the employer shall inform the Institution monthly of any changes in the number of its workers or their salaries and the addresses of the places where they perform their work. The statements referred to in the preceding paragraph shall be submitted on the forms prepared by the Institution for this purpose.