Employee benefitsin Iraq

Asia Iraq Islamic Bank for Investment and Finance’s staff-rights policy describes an established social-solidarity fund that can provide eligible employees with medical assistance after more than one year of service. Support for qualifying surgery in Iraq is capped at 5,000,000 Iraqi dinars (IQD) a year, requires approved medical reports and invoices, and excludes cosmetic procedures and childbirth. This is a conditional employer fund rather than universal private insurance.

The American University of Iraq—Baghdad provides eligible full-time national and expatriate employees with medical insurance. Its May 2025 policy divides health-benefit costs equally between the university and employee, with the worker share deducted through monthly payroll. Local coverage, classification, enrolment and policy terms determine access; comparable alternative insurance is required for an agreed opt-out.

The American University of Iraq—Baghdad’s expatriate health policy has an annual enrolment window from 15 to 22 September, with changes submitted to human resources by 25 September. Qualifying life-event changes require documentation within 30 days. Employees must check current enrolment instructions and available immediate-care payment arrangements.

Eligible full-time employees of the American University of Iraq—Baghdad can access optional dental coverage within its health-benefit arrangement. The policy identifies dental as optional; enrolment and insured treatment limits require the applicable plan terms.

The American University of Iraq—Baghdad includes vision benefits in its eligible full-time employee health arrangement. The university and employee share the health-benefit costs equally; covered eye-care services and reimbursement limits follow the policy rather than a national statutory allowance.

Under the federal Pension and Social Security Law, ordinary covered employment is funded by a 12% employer contribution and a 5% worker contribution, with an 8% state share for the ordinary covered Iraqi-worker case. The contribution wage is bounded by the applicable occupational or general minimum, whichever is higher, and a ceiling of five times the applicable minimum. The law has a separate 25% employer rate for specified petroleum and hydrocarbon businesses.

In the Kurdistan Region’s private-sector social-insurance system, the employer contributes 12% and the worker 5%, producing a combined 17% remittance. The Kurdistan Regional Government confirmed these rates in March 2026 and describes protection for retirement, disability, accidents and illness. Federal contribution ceilings and the newer federal state-share rules should not be applied automatically to this separate administration.

In federal Iraq, qualifying employment termination attracts an end-of-service payment of two weeks’ wages for each year of service. Statutory exceptions apply to specified termination grounds. This payment is separate from notice pay and does not establish an additional employer pension plan.

The American University of Iraq—Baghdad’s expatriate health arrangement includes additional medical-evacuation and repatriation protection. Eligibility is limited to the expatriate employee classification and the insurance terms. This does not establish countrywide availability or guarantee access to immediate local treatment.

Federal employees earn 21 working days of paid annual leave after a year of service, with proportionate entitlement for part-years. Hazardous or arduous work attracts 30 days. Service adds two days after each of the first two five-year periods and three days for each later five-year period. Leave pay is based on the preceding six-month average wage, excluding specified transport, food and hazard allowances. Unused entitlement is paid on termination under the statutory calculation.

Under the labour law used in the Kurdistan Region, annual leave is 20 days with full pay after a year, increasing to 30 days for arduous or harmful work. An additional two days accrue for each five years of service. Proportionate leave applies to part-years, and unused entitlement is settled on departure under the law.

Federal annual leave cannot be waived in exchange for cash during employment. Where leave is split, one part must be at least 14 consecutive days. The employer schedules leave within the statutory framework, with unused entitlement settled on termination under the applicable wage calculation.

Federal employees receive 30 days of fully paid sick leave for each year of service, supported by an approved medical report. Unused entitlement can accumulate to 180 days. The law coordinates further insured sickness protection and reimbursement with social-security rules; this paid absence is distinct from reimbursement for medical treatment.

The Kurdistan Region’s labour-law baseline provides 30 days of fully paid sick leave per year, supported by the required medical evidence. Unused sick leave may accumulate to 180 days, with further insured protection governed by the applicable social-security rules.

Federal employees receive five paid days for their marriage and one paid day for a child’s marriage. Five paid days apply on the death of a spouse, parent, child, sibling or spouse’s parent. An employer may grant a widow up to 130 paid days for the applicable religious waiting period. Qualifying public duties and unpaid pilgrimage leave have separate statutory conditions.

Asia Iraq Islamic Bank for Investment and Finance grants employees 24 days of paid annual leave after one year of service under its published service rules. The entitlement rises by two days for each five years of service. Scheduling and carry-over require the approvals stated in the bank’s rules.

Federal maternity leave is at least 14 weeks on full pay. Up to eight weeks may precede the expected birth and at least six weeks follow delivery. A late birth extends the prenatal period without reducing the postnatal entitlement. Medical complications, difficult birth or multiple birth can justify extension of the leave period up to nine months, with additional pay governed by social-security rules. The worker returns to the same or a similar job at the same wage.

The Kurdistan Region’s labour-law baseline provides 62 days of maternity leave with full pay, including up to 30 days before the expected birth. Difficult birth, multiple birth or complications may extend the leave period up to nine months. The excess period is unpaid unless applicable social-security coverage provides payment.

With employer consent, a federal employee may take up to one year of unpaid childcare leave for a child under one. Nursing breaks of up to one hour count as working time. Either parent may take up to three unpaid days to care for an ill child under six, subject to the legal conditions.

Covered federal employees receive full pay for statutory public holidays. Holiday work is subject to the applicable statutory additional-pay treatment. Public holidays are separate from annual leave; government office closures and religious-community holidays need their own scope check.

Federal employers must provide means for workers to improve the knowledge and technical skills needed for their work. The form of training and any additional employer-funded qualification support depend on the applicable work arrangements.

The American University of Iraq—Baghdad permits approved remote working for roles that can be performed away from campus and do not require student-facing presence. Written management approvals, agreed deliverables and check-ins apply, and the university may require a return to campus. This is a role-specific arrangement rather than an automatic employee entitlement.

The American University of Iraq—Baghdad supports eligible full-time and part-time administrative staff after probation through approved professional development. Its policy provides free in-house workshops and budget-approved external training, certification, conferences and tuition assistance for relevant qualifications. Funding follows the annual development plan and management approval.

Federal labour protections attach to work performed for pay under an employer’s direction and control, including oral and implied employment arrangements. Genuine independent businesses negotiate their own commercial fees and protections. A contractor label alone does not remove employee entitlements where the actual relationship is employment.

An employment contract in federal Iraq may be oral or written. A written contract identifies the parties, work, wage and allowances, payment arrangements, location and working time, with copies for the worker, employer and labour authority.

Wages in federal Iraq are paid in Iraqi dinars unless the employment contract provides otherwise. The law regulates weekly or monthly payment according to the employment arrangement and requires an itemised wage statement. Employer termination normally triggers final payment by the following day; where the worker ends employment, payment is due within seven days.

Federal employees receive a rest break of between half an hour and one hour before completing five continuous working hours, with at least 11 hours between working days. Weekly rest is at least 24 consecutive paid hours, normally on Friday; another day may be arranged under the law. Work on the rest day also attracts compensatory rest in the following week.

Permitted federal daytime overtime attracts at least a 50% supplement to ordinary pay, giving at least 150% total pay for that time. Night, rest-day and harmful-work overtime attracts the higher statutory double-pay treatment. Overtime is subject to daily sector limits and ceilings of 40 hours in 90 days and 120 hours a year.

The ordinary federal limit is eight working hours a day and 48 a week, subject to statutory occupational exceptions and special shift arrangements. Night work is limited to seven hours and mixed day/night work to seven and a half hours. A mixed shift cannot contain more than three night hours.

In federal Iraq, employer termination under the statutory notice provisions requires at least 30 days’ notice, or corresponding compensation when notice is omitted. The reason for termination and the applicable statutory exception determine whether this notice rule applies.

Private-sector employment in federal Iraq follows Labour Law No. 37 of 2015. The Kurdistan Region continues to use the earlier labour and social-security framework. Leave entitlements and social-insurance administration therefore require a regional check before payroll and contracts are set up.