Source-cited draft: payroll & social contributions for Iraq (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Employer social security contribution
12% of salaries and benefitsPensions 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 benefitsPensions 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 salaryPensions 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 allowancesPensions 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 identifiedPensions 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 ratesIncome 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 paidIncome 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 compliancePensions and Social Security Law for Workers No. 39 of 1971 — https://bridgewest.eu/company-formation-iraq/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Iraq computations in the OpenAccountants Tax Library.