Module: PYIQ | Molga: 99 | Currency: IQD | Region: GCC
Field | Detail |
Statutory | SSRF (5% EE + 12% ER), PIT 3-15% Progressive, 15 Public Holidays |
Tax | Progressive PIT 3–15% |
Key Feature | SSRF Social Security & Progressive PIT |
Pay Frequency | Monthly |
Banks | Rafidain Bank, Trade Bank of Iraq |
Country-Specific Chapter Highlights
Chapter 2: IQD currency with high denominations (no decimals); Kurdistan Region has separate labor law; Personnel Areas: IQ01=Baghdad, IQ02=Erbil (KRG), IQ03=Basra
Chapter 4: SSRF (Social Security and Retirement Fund): 5% EE + 12% ER; PIT rates: 3% (≤0-250K IQD), 5% (250-500K), 10% (500-1M), 15% (>1M); Friday/Saturday weekend; 15 public holidays including Nowruz in KRG
Chapter 5.5: Monthly PIT return to Iraqi Tax Commission; SSRF monthly declaration; Kurdistan Regional Government (KRG) separate compliance for Erbil-based employees; End of Service: 1 month/year after 5 years; Foreign worker permit (Iqama equivalent) validity tracking
Chapter 6: IQD large number formatting test; dual compliance for Baghdad vs Erbil (KRG)