Iraq
Labour, tax, social security & leave law — the exact verified parameters PayClics payroll runs on.
✓ Verified 2026-09 (Labour Law No. 37 of 2015; CPA Order 49 amending Income Tax Law 113/1982; Social Security Law No. 18 of 2023)IQD
Income tax
3% – 15% progressive
Assessed annually · allowance 2,500,000 single / 4,500,000 married · 200,000 per child
Social security
5% + 12%
employee + employer · 25% in oil and gas · base capped at 1,750,000 IQD/month
Annual leave
21 days
23 days after 5 years
Sick leave
30 days
Maternity leave
98 days
Working time
8 h/day · 48 h/week max
Weekend: Friday
Overtime
×1.5 / ×2
normal day / rest day & holidays
Max probation
3 months
Notice period
30 days
Minimum wage
350,000 IQD
The full verified breakdown is free for PayClics users
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This guide reflects the verified parameters PayClics payroll computes with, including their verification date. It is provided for information and is not legal advice.