# Articles

Author: Othman Al-Juboori

Articles on Iraqi labour law and on the legal framework of sectors in Iraq, such as investment, oil and gas, electricity and infrastructure. The articles are written by Othman Al-Juboori, Iraqi lawyer, expert in Iraqi labour law. They are general legal information for awareness purposes, not legal advice on any particular matter.

Iraqi Labour Law
End-of-Service Entitlements in Iraq: A Practical Guide to Labour Law No. 37 of 2015
How end-of-service gratuity, notice pay, leave pay and final wages work under Iraqi Labour Law No. 37 of 2015, with article references.
Terminating Employment Contracts in Iraq: Grounds, Notice, Compensation and Labour Courts
Grounds, notice, disciplinary dismissal, compensation and labour court challenges under Iraqi Labour Law No. 37 of 2015, explained for employers.
Hiring Foreign Workers in Iraq: Work Permits under Instructions No. 1 of 2026
Work permits for foreign workers in federal Iraq: Instructions No. 1 of 2026, the 80/20 ratio, one-year permits and fees.
Social Security Obligations for Employers in Iraq under Law No. 18 of 2023
Employer duties under Iraq's Workers' Retirement and Social Security Law No. 18 of 2023: registration, 5%/12%/25% rates, foreign workers, penalties.
Federal Iraq or Kurdistan Region? Which Labour and Social Security Rules Apply
Federal Iraq vs Kurdistan Region: which labour law, social security law and foreign-worker quota apply, and how employers can manage both regimes.

Sectors and Doing Business in Iraq
Investing in Iraq under Investment Law No. 13 of 2006: Licences, Incentives, Land and Profit Repatriation
How Iraq's Investment Law No. 13 of 2006 works: NIC licences, tax exemptions, land rights, foreign workers and repatriation of capital and profits.
Setting Up in Iraq: Branch, Subsidiary or Representative Office, and How the Kurdistan Region Differs
Branch or Iraqi company? Companies Law No. 21 of 1997, Regulation 2 of 2017, the 49% foreign cap and Kurdistan Investment Law No. 4 of 2006.
The Legal Framework for Oil and Gas in Iraq: Constitution, Service Contracts and the Kurdistan Region
Iraq's oil and gas framework: Constitution Articles 111-112, legacy laws, licensing-round contracts, Kurdistan PSCs and the 2022 court ruling.
Contracting and Supplying to Iraq's Oil Sector: Local Content, Procurement, Staffing and Tax
Legal points for foreign contractors in Iraq's oil sector: state oil company tenders, local content, staffing, visas and the 35% oil tax.
Iraq's Electricity Sector: Ministry of Electricity Law No. 53 of 2017, IPPs, PPAs and Solar Projects
Iraq's power sector for investors: Ministry of Electricity Law No. 53 of 2017, NIC licensing, IPP and PPA structures and solar agreements.
Legal Risks in Iraqi Energy and Infrastructure Contracts
Legal risks in Iraqi public projects: 2014 and 2025 contract instructions, guarantees, penalties, arbitration, payment delays and tax.

## Article numbers

- Articles 111

## Disclaimer

The information on this website is general legal information provided for awareness purposes. It is not legal advice on any particular matter and does not create a lawyer–client relationship. Iraqi laws and regulations change, so please check the text in force or consult a qualified lawyer before taking any action. Legal Notice and Disclaimer