What recent changes are confirmed in labour, social security and companies law?
It records only instruments published in the Official Gazette and reviewed in the Iraqi Legislation Database when this page was prepared, and that concern labour, workers' social security or companies. Any detailed rule remains on the relevant practice page, after the article has been read from its source.
Workers' social security and labour
The Workers' Retirement and Social Security Law No. 18 of 2023 was published in Official Gazette issue 4734 on 28 August 2023. It is the federal framework in force for the affiliation of private-sector workers, and it is distinct from Unified Retirement Law No. 9 of 2014, which governs the retirement of a state employee. The pages on workers' social security and objecting to a directorate decision set out the duties and the objection path.
On 23 February 2026, Official Gazette issue 4860 published Internal Regulation No. 3 of 2026 on the formations and functions of the Workers' Retirement and Social Security Directorate. The regulation organises the federal directorate attached to the Ministry of Labour and Social Affairs. It is not read as a substitute for Law No. 18 of 2023.
As for the employment of a non-Iraqi, the work permit rests on Labour Law No. 37 of 2015. Article 33 of that Law allows the Minister of Labour and Social Affairs to issue special instructions on recruitment and employment. On that basis, Instructions No. 1 of 2026, "Instructions on the recruitment, employment and permitting of foreign workers in Iraq", were published in issue 4863 on 30 March 2026. The path is explained on the pages on work permits for non-Iraqis and the 2026 permitting instructions.
Companies and branches
Companies Law No. 21 of 1997 remains the federal statute that governs the incorporation of Iraqi companies and their forms. Among the later amendments recorded in the Database is Law No. 17 of 2019, published in issue 4554 on 9 September 2019, which added the holding-company provisions to the Law. The page on holding companies sets out that framework.
Foreign company branches are governed by Regulation No. 2 of 2017, as amended by the first amendment (Regulation No. 4 of 2023, issue 4734 of 28 August 2023) and the second amendment (Regulation No. 1 of 2025, issue 4810 of 13 January 2025). The regulation is read in its form after both amendments. Details are on the page on registering a foreign company branch.
Anything not mentioned above is checked in the Iraqi Legislation Database and in the Official Gazette. Silence about an instrument does not mean that it was not enacted or that it has not changed.
Legal basis and sources
- Workers' Retirement and Social Security Law No. 18 of 2023 (Official Gazette No. 4734 of 28/8/2023)
- Instructions No. 1 of 2026 on the recruitment, employment and permitting of foreign workers in Iraq (Official Gazette No. 4863 of 30/3/2026)
- Internal Regulation No. 3 of 2026 on the formations and functions of the Workers' Retirement and Social Security Directorate (Official Gazette No. 4860 of 23/2/2026)
- Law No. 17 of 2019 amending Companies Law No. 21 of 1997 (Official Gazette No. 4554 of 9/9/2019)
Frequently asked questions
Is this a complete list of new legislation in these areas?
No. These are examples reviewed from the official source when the page was prepared. Any later instrument is checked against the Official Gazette and the Legislation Database before it is relied on.
Did the 2026 work-permit instructions repeal the Labour Law?
No. Labour Law No. 37 of 2015 remains the primary statute. The instructions were issued within the authority given to the Minister by article 33 of that Law, and they are read with it, not in its place.
Related topics and articles
- 01How to search for an Iraqi statute in the Legislation DatabaseA practical method for finding a federal Iraqi statute in the Iraqi Legislation Database: by title, number or year, then checking status and amendments.
- 02Official references for federal law and Kurdistan Region legislationWhere to obtain the official text of a federal Iraqi statute and of Kurdistan Region legislation, and how the Gazette and the Legislation Database differ.
- 03When should the official wording be quoted, and what is its authority?When the Arabic Official Gazette text should be quoted verbatim, what an unofficial translation is worth, and what does not count as citing the source.
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