🧮 🇮🇶 Gross to Net Payroll — Iraq (PYIQ) | SAP ECP

Module: PYIQ | Molga: 99 | Currency: IQD | Group: GCC/MENA

Note: Limited SAP standard payroll functionality; typically uses custom schema

🧭 Pipeline Overview

📌 Iraq Payroll Configuration Notes

• No comprehensive social insurance system for private sector equivalent to other GCC states

• Income Tax: flat 15% for most employment income (Law No. 113 of 1982 as amended)

• Public sector: Social Security Law applies; private sector: limited statutory deductions

• EOSB: typically contractual, not fully codified

• Currency: IQD (Iraqi Dinar); highly volatile historically

🏗️ Typical Salary Structure (USD-equivalent contracts common)

🔢 Net Pay

• Income Tax ~15% on taxable portion

• Minimal statutory EE deductions vs. other GCC states

• Net /560 = Gross − Income Tax (and any contractual deductions)

📌 Configuration Recommendation

• Use Molga 99 custom schema

• Configure PCRs for 15% income tax

• EOSB calculation per employment contract terms

• No WPS equivalent; bank transfer per contract