---
name: iq-payroll-social
description: "Source-cited draft: payroll & social contributions for Iraq (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/iq-payroll-social"
  jurisdiction: "IQ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Iraq Payroll & Social Contributions

## Social security and payroll

Iraqi private-sector social security is governed by the pension and social security framework, with combined employer and employee contributions on salaries. Employers also withhold income tax from payroll and remit it to the General Commission for Taxes.

- **Employer social security contribution** — 12% of salaries and benefits percent  _(Pensions and Social Security Law for Workers No. 39 of 1971 — https://taxsummaries.pwc.com/iraq/individual/other-taxes)_
- **Employer social security — 'prime' classified employers** — 25% of salaries and benefits percent (applies to employers classified as 'prime' (e.g. oil sector); confirm classification)  _(Pensions and Social Security Law for Workers No. 39 of 1971 — https://taxsummaries.pwc.com/iraq/individual/other-taxes)_
- **Employee social security contribution** — 5% of net salary percent  _(Pensions and Social Security Law for Workers No. 39 of 1971 — https://taxsummaries.pwc.com/iraq/individual/other-taxes)_
- **Contribution base** — Calculated on salaries and benefits after deduction of allowances  _(Pensions and Social Security Law for Workers No. 39 of 1971 — https://taxsummaries.pwc.com/iraq/individual/other-taxes)_
- **Wage ceiling / cap on contributions** — No published statutory cap identified (approx — confirm whether a wage ceiling applies)  _(Pensions and Social Security Law for Workers No. 39 of 1971 — https://taxsummaries.pwc.com/iraq/individual/other-taxes)_
- **Payroll income tax withholding (PAYE-equivalent)** — Employers withhold income tax from employees' salaries at the progressive PIT rates  _(Income Tax Law No. 113 of 1982 — https://taxsummaries.pwc.com/iraq)_
- **Payroll tax remittance deadline** — Within 15 days after the month in which salaries are paid (approx — confirm)  _(Income Tax Law No. 113 of 1982 — https://taxsummaries.pwc.com/iraq)_
- **Employee social security registration** — Employers must register employees for social security as part of company set-up and ongoing compliance  _(Pensions and Social Security Law for Workers No. 39 of 1971 — https://bridgewest.eu/company-formation-iraq/)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `iq-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/iq-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.