Iran's Labor Code covers the majority of rules and regulations concerning the employment of foreign nationals in Iran. According to Article 120 of the Code, to be allowed to work in Iran, a foreign national must first obtain a work permit from the Ministry of Labor and Social Affairs prior to commencement of employment. Exceptions to this law pertain to:

i) Personnel of diplomatic and consular missions.
ii) Members of the UN and its affiliated organizations (with the prior coordination of Iran's Ministry of Foreign Affairs).
iii) Professional staff of the foreign news media (with the approval of the Iranian Ministry of Culture and Islamic Guidance - if Iranian correspondents receive reciprocal treatment ).

It is strongly suggested that companies exploring the prospect of setting up operations in Iran notify the Ministry of Labor and Social Affairs of their intent to place expatriate personnel and obtain the requisite approval prior to the time the said employees apply for work permits. Under Article 961 of Iran' Civil Code, foreign nationals are expressly protected from discrimination, granting them the same civil rights as their Iranian counterparts, except those rights which are exclusively the domain of Iranian citizens (i.e. voting in national elections etc.)

The policy governing the issuance of work permits is based primarily upon the prevailing needs of the country at the time of application. It is unusual for companies carrying out specialized work in Iran to have any form of difficulty in obtaining permits for their personnel.

Under Article 126 of Iran's Labor Code, in cases where there is a situation requiring the instant employment of a foreign national, temporary work permits can be issued with little formality. To be eligible for such treatment, the applicant must submit the request to its related Governmental Ministry which in turn, the latter forwards the request to the Ministry of Labor and Social Affairs (outlining the reason for the expediency). Upon the consent of the Ministry of Labor, a temporary work permit will be issued for a maximum of three months which is re-newable.