Summary
Iraq’s social security system is aimed solely at providing an absolute minimum level of support to the poorest in the country in the case of health needs, work injuries and retirement benefits.
Details
Contributions
After the deduction of a flat employee allowance amount (30% of base salary), social security contributions calculated at 12% for employers and 5% for employees. In the oil and gas sector, the employer rate rises to 25%
Treaties
Iraq has no bilateral social security treaties. A such, contributions may be due in Iraq and an expatriate’s home country (e.g. the US) if the home country operates a extra-territorial social security system.
Exemptions
The requirement to pay contributions strictly speaking applies to expatriates as well as Iraqi Nationals. In practice, however, the situation is very fluid and the labour ministry have at times refused to take contributions in respect of foreign expatriates. So, while in general foreign employers register their expatriates, actively paying contributions may not be possible.
Administration
Foreign workers in Iraq are required to be registered at the Labour and Social Security Department of the Ministry of Labour. Social Security payments are calculated and paid over to the Ministry of Labour on a monthly basis.
Benefits
There are no recognisable benefits for expatriates.
Social security insights are intended to provide quick and straightforward insights into social security regimes. Always seek professional advice based on actual circumstances before acting.
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