| Item | Rule | Source |
|---|---|---|
| Employer social security contribution | 12% (25% for private/mixed employers whose profits come from selling Iraqi oil/hydrocarbons) | Law 18/2023, Art. 14/Second; Official Gazette 4734 (28/8/2023) |
| Employee contribution | 5% | same |
| State share | 8% for Iraqi workers; not for the 25% category; for foreign workers borne by the employer | same |
| Foreign worker fee | IQD 2,000,000 once per foreign worker entering Iraq, paid by employer; not repeated on renewal | Law 18/2023, Art. 106/First |
| Work permit validity | 1 year, renewed annually | Instructions No. 1 of 2026, Art. 5 |
| End-of-service gratuity | two weeks' wage per year of service, due in all cases including resignation | Labour Law 37/2015, Art. 45 |
| Foreign branch registration | parent company must have been established for at least 1 year | Foreign Company Branches Regulation No. 2 of 2017, as amended by Regulation No. 4 of 2023 |
Note: a foreign worker is covered as a "foreign worker subject to Iraqi social security"; they may be exempt if covered by their home-country scheme. Disclaimer: general information, not legal advice. Al-Taswia Legal Services Company — www.al-taswia.com. Dated 15/10/2026. Related: https://www.al-taswia.com/labour-law/ · https://www.al-taswia.com/articles/investing-in-iraq-investment-law-13-2006/