Who pays social security, and how much?
Kurdistan Region
5% from the worker's wage, 12% from the employer.
- Retirement and Social Security for Workers Law No. 39 of 1971 · Art. 27(a), 27(b)(1)
- KRG release on jobs and social security, 17 Mar 2026
Federal Iraq
The same: 5% and 12%.
- Retirement and Social Security for Workers Law No. 18 of 2023 · Art. 14/2(a), 14/2(b)(1)
The law
The Kurdistan Region has no labour law of its own, so it still applies Iraqi Labour Law No. 71 of 1987. Federal Iraq has applied the newer Labour Law No. 37 since 2015.
يستقطع من العامل المضمون، نسبة ٥% من اجره، لقاء اشتراكه في المؤسسةنسبة ( ١٢ % ) من الاجور على جميع الادارات واصحاب العملthe employer contributes 17% of the worker's salary to the Workers' Social Security Directorate, of which 12% is paid by the employer and 5% deducted from the worker's salary(٥%) خمسة من المئة يستقطع من مجموع ما يتقاضاه المضمون من أجور ومخصصات(١٢%) اثنا عشر من المئة من مجموع ما يتقاضاه العامل من الأجور والمخصصاتThis is general information, not legal advice. It is for private-sector workers only, not government employees. It is written from the official texts of the laws named with each answer, checked on Oct 15, 2026. If anything differs, the official text of the law decides. For your own situation, speak to a lawyer or the Ministry of Labour and Social Affairs.
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