Employment Documentation for International Employers in Iraq

Employment compliance in Iraq depends not only on the terms agreed with an employee, but also on the records that show how those terms were implemented. A complete and consistent personnel file can materially improve day-to-day management, regulatory readiness and the defence of employment claims.

This guide addresses private-sector employment documentation in federal Iraq. Employment and social-security requirements in the Kurdistan Region should be reviewed separately.

1. Recruitment and authority to hire

• Approved job description and reporting line.
• Written offer recording the proposed position, compensation, location and start conditions.
• Identity, qualification and experience documents relevant to the role.
• Internal approval showing that the person signing for the employer has authority.
• Conflict, confidentiality or background declarations where appropriate and lawful.

2. Employment contract

The employment contract should accurately identify the employer and employee and address the position, workplace, start date, term where applicable, working arrangements, remuneration, benefits, leave, confidentiality, company property, policies, termination and governing requirements. Translated or bilingual documents should be reviewed for consistency rather than signed as separate texts with different meanings.

3. Policies and employee acknowledgements

Policies should support—not contradict—the employment contract. Depending on the business, the employer may need rules covering working time, leave, conduct, anti-harassment, health and safety, information security, confidentiality, expenses, conflicts of interest, disciplinary procedure, grievance reporting and use of company systems. The personnel file should record delivery and acknowledgement of the policies currently in force.

4. Payroll, attendance and leave records

• Payroll instructions and approved changes to salary or allowances.
• Payslips, payment evidence and records supporting deductions.
• Attendance, working-time and overtime records appropriate to the role.
• Annual, sick and other leave requests, approvals and balances.
• Current holiday calendars and instructions applicable to the workplace.
• Benefits, reimbursements and company-provided assets.

5. Social-security records

The Worker Retirement and Social Security Law No. 18 of 2023 introduced a revised framework for private-sector worker coverage. Employers should maintain a controlled file showing registrations, employee data, wage information, contribution records, correspondence, payment evidence and the treatment of new hires and departures. These records should reconcile with payroll and the employment list rather than being maintained as a separate administrative exercise.

6. Foreign employees

For foreign workers, the employer should track the documents and approvals required for lawful employment and residence, together with passport details, assignment or secondment terms, local employment documentation, renewal dates and responsibility for government processes. The corporate structure, sponsoring entity, payroll arrangements and actual place of work should tell the same story.

7. Performance, discipline and workplace concerns

Managers should document objectives, reviews, warnings, investigations, employee responses, meetings and decisions in a fair and consistent sequence. A conclusion without the underlying records is difficult to defend. Complaints involving discrimination, harassment, retaliation, safety or misconduct should be escalated promptly and handled with appropriate confidentiality.

8. Changes during employment

Promotions, salary changes, transfers, changes of duty, remote-working arrangements, secondments and temporary assignments should be recorded in signed amendments or formal notices. The employer should also update payroll, authority matrices, social-security records and internal systems where required.

9. Termination and settlement

The termination file should contain the legal and factual basis, supporting records, approvals, notices, calculation of final amounts, payment evidence, return-of-property documentation and the steps taken with relevant registrations. Settlement and release documents should be tailored to the circumstances and should not be used as a substitute for completing mandatory employment and social-security obligations.

10. Document governance

• Use controlled templates with an identified owner and revision date.
• Maintain one reliable personnel file rather than inconsistent copies across departments.
• Restrict access to employment and medical information.
• Record the date and authority for every material employment decision.
• Reconcile HR, payroll, accounting and social-security records periodically.
• Preserve documents when a complaint, investigation or dispute is anticipated.
• Review templates when legislation, official procedures or business operations change.

Official reference points

• ILO NATLEX – Iraq Labour Law, 2015
• Iraqi Ministry of Justice – Worker Retirement and Social Security Law No. 18 of 2023
• Iraqi Ministry of Justice – Official Holiday Law No. 12 of 2024
• ILO – From Reform to Reality: Iraq’s New Social Security Law

This guide provides general information for private-sector employers in federal Iraq. It is not legal advice. Documentation and procedure should be reviewed against the employee’s circumstances, workplace, sector and the requirements in force at the relevant time.