# كلف صاحب العمل على العمال العراقيين والأجانب في العراق — جدول مرجعي موثّق (تشرين الأول 2026)

Author: Othman Al-Juboori

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/

## Disclaimer

المعلومات المنشورة في هذا الموقع معلومات قانونية عامة لأغراض التوعية، وليست استشارة قانونية لحالة معيّنة، ولا تُنشئ علاقة وكالة. ولأن القوانين والتعليمات العراقية تتغير، يُرجى التحقق من النص النافذ أو استشارة محامٍ مختص قبل اتخاذ أي إجراء. الإشعار القانوني وإخلاء المسؤولية