Overtime pay calculator: Iraq
The hourly wage and overtime pay on working days, the weekly rest day and official holidays.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Iraq and their sources
The version in force from 2024-01-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Pay and working time
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Currency: IQD Estimate: confirm
Central Bank of Iraq
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Salary days in a month: 30 Confirmed by the company accountant
Mihnaro payroll default (company setting) · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: Company policy, not a rule of law.).
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Hours in a work day: 8 Confirmed by the company accountant
Mihnaro payroll default (company setting) · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: Company policy, not a rule of law.).
Overtime
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Overtime rate on working days: 1.5 Legal basis cited
Labour Law No. 37 of 2015 · Art. 71/Fourth
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Rest-day rate: 2 Confirmed by the company accountant
Labour Law No. 37 of 2015 · Art. 71/Sixth · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: The rate in Art. 71/Sixth is not confirmed.).
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Holiday rate: 2 Confirmed by the company accountant
Labour Law No. 37 of 2015 · Art. 71/Sixth · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: The rate in Art. 71/Sixth is not confirmed.).
Social security
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Employee social security %: 5% Confirmed by the company accountant
Workers’ Retirement and Social Security Law No. 18 of 2023 · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: As widely published for the non-oil private sector; oil and gas is higher.).
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Employer social security %: 12% Confirmed by the company accountant
Workers’ Retirement and Social Security Law No. 18 of 2023 · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: As widely published for the non-oil private sector; oil and gas is higher.).
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Social security salary: basic + allowances Legal basis cited
Workers’ Retirement and Social Security Law No. 18 of 2023 · Art. 1, 14
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Monthly social security salary ceiling (0 = none): 0 Confirmed by the company accountant
Workers’ Retirement and Social Security Law No. 18 of 2023 · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: No ceiling applied.).
Income tax
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Tax brackets and allowances are: yearly Confirmed by the company accountant
Income Tax Law No. 113 of 1982, as amended · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: Whether the brackets are yearly or monthly is not confirmed.).
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Income tax brackets: 0–250,000: 3% · 250,000–500,000: 5% · 500,000–1,000,000: 10% · 1,000,000–∞: 15% Confirmed by the company accountant
Income Tax Law No. 113 of 1982, as amended · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: As published by tax sources; not confirmed.).
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Personal allowance: single: 2,500,000 Confirmed by the company accountant
Income Tax Law No. 113 of 1982, as amended · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: Yearly personal allowance; not confirmed.).
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Personal allowance: married: 4,500,000 Confirmed by the company accountant
Income Tax Law No. 113 of 1982, as amended · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: Yearly personal allowance; not confirmed.).
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Allowances not taxed, up to % of basic: 30% Confirmed by the company accountant
Income Tax Law No. 113 of 1982, as amended · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: Not confirmed.).
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Social security comes off taxable income: Yes Legal basis cited
Mihnaro payroll default (company setting)
End of service
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Gratuity days per year: 15 Confirmed by the company accountant
Labour Law No. 37 of 2015 · read 2026-11-01
Confirmed by the company's accountant at the owner's instruction on 2026-11-01 (earlier: No gratuity formula in the Labour Law for workers covered by social security; the value is common contract practice.).
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Minimum years of service: 1 Legal basis cited
Mihnaro payroll default (company setting)
Federal Iraq, private sector. The Kurdistan Region’s tax rules and the oil and gas sector’s social security are not covered.
How it is calculated and the legal basis
Labour Law No. 37 of 2015, Art. 71 (Fourth): overtime is paid at the wage plus 50%, the 1.5 rate Mihnaro payroll uses.
Work on the weekly rest day and on official holidays (Art. 71, Sixth) is paid at a higher rate that Mihnaro has not confirmed; the 2 rate shown is an estimate you can change.
The hourly wage is basic salary ÷ 30 days ÷ 8 hours. These divisors are company policy rather than law, so check them with your accountant.
Questions
Are the results exact?
No. They follow the rules shown under "Rules and rates used"; the ones marked "estimate" are published figures Mihnaro has not confirmed. Your contract, sector and the Kurdistan Region can change them.
Can I share or print a result?
Yes. The address holds only the figures you typed (no names), so "Copy link" shares the same result, and "Print" prints it.
Payroll, leave and end of service in one system
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