国别指南｜伊拉克劳动合规要点 Labor Compliance Keys in Iraq

1.就业年龄 Employment Age

伊拉克的最低就业年龄为 15 岁。《劳动法》禁止雇佣任何未满该年龄的人员。

The minimum working age in Iraq is 15 years. Employment of anyone younger than this age is prohibited under the Labor Law.

15 至 18 周岁的人员视为未成年人，享有额外保护。

Individuals between the ages of 15 and 18 are considered minors and benefit from additional protection.

私营部门退休（2023 年第 18 号《社会保障法》）：退休资格基于年龄与参保年限。

Private Sector Retirement (Social Security Law No. 18 of 2023): Eligibility is based on age plus length of insured service.

2.就业资格条件 Qualifications for Employment

若雇员将在伊拉克境内工作，无论国籍如何，均适用劳动法，且雇主必须具备合法经营实体（如伊拉克分公司或子公司），方可完成税务及社保登记。

If the person will be working in Iraq, Iraqi labor law applies regardless of nationality, and they must be able to register as an employer for tax and social security purposes. This requires a recognized legal presence (such as an Iraqi branch or company).

外籍雇员入职前必须向劳动和社会保障部申请获得工作许可。

Foreign workers must obtain a work permit from the Ministry of Labor and Social Affairs before employment.

3.雇佣关系的分类 Classification of Employment

伊拉克认可的雇佣关系类型：

Types of Recognized Employment Relationships in Iraq:

• 标准劳动合同

Standard Employment Contract

• 独立承包商（服务合同/民事合同）

Independent Contractor (Service Contract/Civil Contract)

• 劳务招聘/中介雇佣

Labor Recruitment/Agency Employment

• 外包/分包

Outsourcing/Subcontracting

• 名义雇主

Employer of Record

4.外国劳动者 Foreign Workers

法律未对本地雇员与外籍雇员的比例作出具体统一规定，但劳动和社会保障部可能针对部分行业（尤其石油天然气合同及政府项目）要求雇佣的伊拉克籍雇员占多数。

There is no specific, uniform ratio between local and foreign workers in the law, but the Ministry may stipulate that the majority of workers be Iraqis in some sectors (especially in oil and gas contracts and government projects).

外籍雇员可在多个行业就业（石油、天然气、建筑、服务及私营企业等），但需满足以下条件：

Foreigners are permitted to work in various sectors (oil, gas, construction, services, and private companies), provided that:

• 所从事工作不得违反公共秩序或安全；

The work does not conflict with public order or security.

• 该职业存在用工需求，且无合格的伊拉克籍人员可即时替代；

The profession is in demand and a qualified Iraqi alternative is not readily available.

• 部分高级政府职位或行政职位仅限伊拉克籍人员担任。

Certain senior government or administrative positions are restricted to Iraqis.

外籍雇员入职前必须向劳动和社会保障部申请获得工作许可。

Foreign workers must obtain a work permit from the Ministry of Labor and Social Affairs before employment.

1.背景审查 Background Examination

伊拉克《劳动法》未明确禁止对求职者进行背景调查。但伊拉克《宪法》第 17 条及第 37 条保护个人隐私与人的尊严，因此背景调查必须与工作岗位相关且非任意为之。

There is no explicit provision in the Iraqi Labor Law prohibiting background checks on applicants. However, the Iraqi Constitution protects privacy and human dignity (Articles 17 and 37), so the screening must be job-related and non-arbitrary.

2.劳动合同类型 Contract Types

• 无固定期限合同

Indefinite-Term Contract

• 固定期限合同

Fixed-Term Contract

• 非全日制合同

Part-time Contract

《劳动法》第 38 条规定，劳动合同必须采用书面形式，且以阿拉伯语撰写。若雇员为外籍人士，可将合同翻译为其他语言，但阿拉伯语版本为主要依据。

Article 38 of the Labor Law stipulates that the employment contract must be in writing and in Arabic. It may be translated into another language if the worker is a foreigner, but the Arabic version is the primary reference.

3.试用期 Probationary Period

法律允许的最长试用期仅为 3 个月。同一雇主不得就同一类型工作对同一雇员多次设定试用期。试用期必须在劳动合同中以书面形式明确约定。若未明确约定，雇员自入职首日起视为正式雇员。

The maximum period permitted by law is only 3 months. An employee may not be placed on probation more than once with the same employer for the same type of work. The probationary period must be stated in writing in the employment contract. If it is not stated, the employee is considered permanent from the first day.

1.报酬与法定福利 Remuneration and Statutory Benefits

大多数劳动合同约定基本工资加各类津贴（如交通补贴、住房补贴或工作相关费用补贴）。

Most employment contracts stipulate a base salary plus allowances (such as transport, accommodation, or work-related expenses).

2.社会保障与雇佣税费 Social Security and Employment Taxes

雇员与雇主均需向职工退休与社会保障局缴纳强制性费用。当前总缴费比例为月工资的 17%。

Both the employee and employer are subject to mandatory contribution to the Retirement and Social Security Authority for Workers. Current Contribution Rates of Total: 17% of the monthly wage.

3.工作时间 Working Hours

标准工时：每日最长工时为 8 小时，每周最长工时为 48 小时。周五为法定每周休息日。部分公司实行五天工作制，部分实行六天工作制，只要每周总工时不超过 48 小时即可。

Standard Working Hours: The maximum is 8 hours per day and 48 hours per week. Friday is the mandatory weekly rest day. Some companies adopt a five-day work system, while others adopt a 6-day work system, provided that the total weekly workday does not exceed 48 hours.

部分高级管理人员或雇主代表在实务中可能豁免于加班规定。

Some senior managers or employer representatives may be practically exempt from overtime.

4.休息与休假 Rest and Leave

雇员有权享受每周至少24小时的连续带薪休息日。伊拉克法定及惯例休息日为周五和周六。

The worker is entitled to a weekly paid rest day of no less than 24 consecutive hours. The official and customary day of rest in Iraq is Friday and Saturday.

雇员服务满1年后，每年可享受至少21天带薪年假。

After completing 1 year of service, the worker is entitled to a minimum of 21 paid days per year.

1.职业健康与安全 Occupational Health and Security

雇主有义务为雇员提供安全健康的工作环境。

The employer is obligated to provide a safe and healthy work environment for workers.

2.特殊保护 Special Protection

• 女性雇员: 禁止性别歧视、夜间工作限制、危险作业禁止、产假保障、解雇保护

Working Women: Preventing Discrimination, Night Work, Dangerous or Harmful Work, Maternity Leave, Protection from Dismissal

• 青少年（15-18岁未成年人）：最低年龄限制、工时限制、夜间及休息日限制、危险作业禁止、健康要求

Juvenile (Minors 15-18 Years Old): Minimum Age, Working Hours, Night Work, Dangerous Work, Medical Examination

• 残障人士：强制雇佣比例、解雇保护、平等权利、国家支持

Persons with Disabilities: A minimum of 5%, Protection from Dismissal, Equal Rights, State Support

• 危险作业雇员：享有额外权利，如更长的年假（至少30天）

Workers in hazardous work: They have additional rights, such as longer annual leave (at least 30 days)

1.一般规则 General Rules

伊拉克尚未制定类似于欧盟《通用数据保护条例》（GDPR）或部分海湾国家的综合性个人数据保护法。但伊拉克法律禁止并处罚泄露所获取的秘密、信息以及与他人私人或家庭生活相关信息的行为。

Iraq does not yet have a comprehensive law for the protection of personal data similar to that in the European Union (GDPR) or in some Gulf countries. However, the Iraqi law prohibits and punishes anyone who discloses secrets and information obtained, as well as information related to people's private or family lives.

2.跨境数据转移 Transnational Transfer

伊拉克目前尚无专门法律详细规范个人数据保护或跨境传输方式。但《宪法》明确保障个人隐私权，《劳动法》亦规定雇主需妥善保存雇员档案并防止其被滥用。

In Iraq, there is currently no specific law regulating the protection of personal data or the method of transferring it abroad in detail. However, the Constitution affirms the individual's right to privacy, and the Labor Law stipulates the need to preserve employee records and prevent their misuse.

1.一般规定 General Rules

2015年第37号《劳动法》未专门设立章节规范反歧视与反骚扰事宜，但包含可适用于该领域的一般性规则。该法强调劳动者在性别、年龄、宗教、国籍、信仰或社会地位方面的平等与非歧视原则，这一原则涵盖工作场所内的同工同酬、晋升机会、培训资源及待遇公平等内容。同时，法律还明确规定保护女性劳动者权益，禁止任何侵害其权利的行为。

Iraqi Labor Law No. 37 of 2015 does not include a specific chapter on combating discrimination and harassment, but it does include general rules that can be relied upon in this area. The law emphasizes the principle of equality and non-discrimination among workers on the basis of gender, age, religion, nationality, beliefs, or social status. This includes equal pay, promotions, training, and treatment within the workplace. It also stipulates the protection of working women and the prevention of any infringement of their rights.

2.受保护特征 Protective Characters

根据《伊拉克宪法》及2015年第37号《劳动法》的规定，平等与非歧视原则是规范雇佣关系的基本准则之一。《宪法》第14条明确：“所有伊拉克人在法律面前一律平等，不受性别、种族、国籍、出身、肤色、宗教、教派、信仰、观点及经济或社会地位的歧视。”

Under the provisions of the Iraqi Constitution and Labor Law No. 37 of 2015, the principle of equality and non-discrimination is one of the fundamental rules governing employment relationships. Article 14 of the Constitution states: "Iraqis are equal before the law without discrimination based on gender, race, nationality, origin, color, religion, sect, belief, opinion, or economic or social status."

1.适用范围 Applicability

只要企业或雇主制定的内部政策不与 2015 年第 37 号《劳动法》、《宪法》及相关法律规定相冲突，通过该等内部政策对雇员进行管理即为完全合法。

It is perfectly legal for the employees to be managed through internal policies established by the company or employer, provided that these policies do not conflict with the provisions of Iraqi Labor Law No. 37 of 2015, the Constitution, or relevant laws.

2.效力 Validity

在伊拉克，企业内部政策需遵守一系列法律法规约束，以平衡雇主对劳动事务的管理权与雇员权利保护。

In Iraq, internal policies are subject to a set of legal and regulatory controls that balance the employer's right to regulate labor affairs with the protection of employee rights.

3.举报制度 Whistleblowing

伊拉克目前尚未制定如部分国家那样专门的《违规举报法》或《举报人保护法》。但查阅伊拉克法律体系，可发现若干一般性原则，可作为机构内部规范该事项的依据。In Iraq, there is still no specific, independent law entitled "Reporting Violations" or "Protection of Whistleblowers," as is the case in some countries. However, if we refer to the Iraqi laws, we find general principles that can be considered the basis for regulating this issue within institutions.

1.劳动关系 Employment Relationship

若交易仅为股东之间的股权转移（公司所有权变更），公司的法律人格保持不变。由于劳动合同的签约主体是作为法律实体的 “公司”，因此雇佣合同继续有效，无需作出任何变更。雇员的职位、薪资、合同条款及权利均保持不变，不得仅因所有权变更而终止或修改合同。

If the transaction is merely a transfer of shares from one shareholder to another (a change in company ownership), the legal personality of the company remains unchanged. Since the contract holder is the "Company" as a legal entity, the employment contracts remain in effect without any changes. Positions, salaries, terms, and rights remain unchanged, and the contract may not be terminated or changed simply because of a change in ownership.

2.补偿与待遇 Compensation

根据 2015 年第 37 号《劳动法》的规定，在认定雇员是否有权获得补偿时，必须区分股权转移与资产转移或企业合并两种情形。

Under the provisions of Iraqi Labor Law No. 37 of 2015, a distinction must be made between the transfer of shares and the transfer of assets or merger when determining whether employees are entitled to compensation.

1. 解除原因 Termination Grounds

根据伊拉克法律，雇主无权随意终止劳动关系，解雇必须基于合法且具体的理由。否则，该终止将被视为任意解雇，雇主需向雇员支付补偿金。

Under the Iraqi law, an employer does not have absolute freedom to terminate an employee. Rather, the termination must be based on a legitimate and specific reason. Otherwise, the termination is considered arbitrary and results in compensation for the employee.

2.解雇程序 Termination Procedure

2015 年第 37 号《劳动法》要求，任何一方欲终止无固定期限劳动合同（无论雇主或雇员），均需在终止日期前发出书面通知。法定通知期为 30 天。该通知确保合同在整个通知期内持续有效，双方需履行各自惯常义务。

Iraqi Labor Law No. 37 of 2015 requires any party wishing to terminate an open-ended employment contract (whether the employer or the employee) to provide written notice prior to the termination date. The legally prescribed notice period is thirty days. This notice ensures that the contract remains in effect throughout this period, with the usual obligations of both parties.

若雇主希望立即终止合同而无需等待通知期届满，可向雇员支付通知期（30 天）的工资作为提前终止的补偿。

If the employer wishes to terminate the contract immediately without waiting for the notice period, he may pay the employee's wages for the notice period (30 days) as compensation for the advance notice.

若雇员存在严重不当行为，法律允许雇主立即解雇雇员，无需履行通知义务或支付通知津贴。

The law allows the employer to dismiss an employee immediately, without the need for notice or notice allowance, if the employee commits a serious misconduct.

3.解雇保护 Termination Protection

根据 2015 年第 37 号《劳动法》的规定，雇员享有针对非法解雇的法律保护。

Under the provisions of Iraqi Labor Law No. 37 of 2015, an employee enjoys legal protection against unlawful dismissal.

4.解雇补偿与赔偿 Severance and Compensation

除非因严重纪律原因终止雇佣，雇员在雇佣终止或辞职时，有权获得服务终了酬金，标准为每实际服务一年折算两周工资。

Upon termination of employment or resignation, unless the termination is due to serious disciplinary reasons, an employee is entitled to an end-of-service gratuity equivalent to 2 weeks' wages for each year of actual service.

雇主必须在雇佣终止之日起七日内，支付雇员所有应得款项。

The employer must pay all entitlements within seven days of the date of termination of employment.

5.不当解雇 Wrongful Termination

若经认定解雇为非法或无正当理由，雇员有权向劳动法院或劳动争议委员会对解雇决定提起上诉。

If it is determined that the dismissal was unlawful or without a legitimate reason, the worker has the right to: Appeal the dismissal decision before the Labor Court or the Labor Disputes Committee.

此外，对于非法解雇造成的物质损害与精神损害，雇员还可获得额外补偿。

Additional compensation may also be awarded for material and moral damages resulting from unlawful dismissal.

6.集体解雇与裁员 Mass termination and Layoffs

伊拉克现行立法尚未像部分国家那样，制定专门法律或单独章节详细规范 “集体解雇” 或 “经济解雇” 事宜。

The current Iraqi legislation does not have a specific law or separate chapter regulating "collective dismissal" or "economic dismissal" in detail, as is the case in some other countries.

1.保密义务 Confidentiality

2015 年第 37 号《劳动法》未对雇主施加与雇员签订保密协议（NDAs）的一般性义务。这意味着，法律不要求所有雇员自动签署保密协议，但允许雇主在符合以下条件时，将保密条款纳入个人劳动合同或内部规章制度：该等条款旨在保护与商业秘密相关的合法利益。

Iraqi Labor Law No. 37 of 2015 does not impose a general obligation on employers to conclude non-disclosure agreements (NDAs) with employees. This means that the law does not require all employees to automatically sign confidentiality agreements. However, the law allows employers to include such terms in individual employment contracts or internal regulations if doing so serves a legitimate interest related to protecting business secrets.

2.竞业限制 Non-Compete

伊拉克法律（2015 年第 37 号《劳动法》）未包含专门规范竞业禁止或禁止招揽条款的明确规定。

Iraqi law (Labor Law No. 37 of 2015) does not include explicit provisions regulating non-compete or non-solicitation clauses.

若条款表述过于宽泛，或对雇员的限制损害其《宪法》规定的工作权（《伊拉克宪法》第 22 条保障工作权），则可能被法院认定为无效或不可执行。

If they are worded excessively or restrict the worker in a way that harms his constitutional right to work (Article 22 of the Iraqi Constitution guarantees the right to work), they may be deemed invalid or unenforceable before the courts.

1.员工代表制度 Work Representation

根据 2015 年第 37 号《劳动法》的规定，职场雇员代表的法律框架以工会组织为核心原则，而非部分对比法域所采用的工作委员会或内部雇员委员会模式。

Under the provisions of Iraqi Labor Law No. 37 of 2015, the legal framework for worker representation within the workplace is based on the principle of union organization, rather than the establishment of works councils or internal employee committees, as is the case in some comparative systems.

2.工会制度 Trade Unions

根据 2015 年第 37 号《劳动法》及 1987 年第 52 号《工会法（修订版）》的规定，伊拉克劳动者享有自由组建和加入工会的权利，工会可按行业、职业类别设立，也可加入更广泛的联合会。因此，伊拉克工会制度以多元性为核心原则，同一行业可存在多个工会，各工会也可联合组建伊拉克总工会等全国性联合会。

Under the provisions of Iraqi Labor Law No. 37 of 2015 and the amended Trade Union Law No. 52 of 1987, workers in Iraq enjoy the right to freely form and join unions, whether at the sector or occupational level, or within broader federations. Thus, the trade union system in Iraq is based on the principle of pluralism, whereby more than one union may exist within a single sector, and unions may also unite into general federations such as the General Federation of Trade Unions in Iraq.

1.程序与执行 Procedures & Enforcement

根据《民法典》第 51 条第一款，因劳动关系产生的权利主张，自权利产生之日起 3 年后不得受理，权利主张的审理期限自权利产生之日起算，但需注意，若权利已丧失，雇主为行使该权利所支付的款项，在时效届满后 30 天内仍可追回。

According to the Civil Code, Article 51/First, a claim for rights arising from labor relations shall not be heard after (3) years from the date of accrual, the period specified for hearing a claim for rights begins from the date on which the right accrues, however, it is not possible to reclaim money paid by the employer to release a right after it has been forfeited, given that the statute of limitations remains for 30 days.

2.权利放弃与执行 Waiver & Enforcement

根据 2015 年第 37 号《劳动法》的规定，一般规则为法律设定的劳动权利具有强制性和保护性，因此雇员不得预先放弃该等权利，也不得同意任何与之相悖的约定——无论该约定是在入职时的雇佣合同中、合同有效期内还是终止时作出。任何包含放弃该等权利的条款或协议，均因违反公序良俗而无效。

Under the provisions of Iraqi Labor Law No. 37 of 2015, the general rule stipulates that labor rights established by law are mandatory and protective in nature. Therefore, the worker may not waive them in advance or agree to anything that contradicts them, whether in the employment contract upon appointment, during its validity, or upon termination. Any condition or agreement that includes a waiver of these rights is void for violating public order.

1.最新动态与发展趋势 Latest Development & Trends

总体而言，该国正趋向于更新劳动法以使其更符合国际标准：目前已提出制定现代化《工会法》的提案，旨在更清晰地规范结社自由与集体谈判权；同时还拟定了修订或更新 2015 年第 37 号《劳动法》的法律草案，以解决外籍劳工、社会保障及新型就业形式相关问题。

In general, there is a trend toward updating labor laws to bring them more in line with international standards. There is a proposal to issue a modernized trade union law that more clearly regulates freedom of association and collective bargaining, as well as a draft law to amend or update Labor Law No. 37 of 2015 to address issues of foreign labor, social protection, and new forms of employment.

2.文化与宗教考量 Cultural and Religious Considerations

宗教层面，伊拉克社会以穆斯林为主导，因此部分事项基于习俗及相关法律被视为半强制性要求，例如尊重祷告时间、斋月期间缩短工时、遵守伊斯兰节日相关法定假期等。此外，必须避免任何可能被认定为违背伊斯兰教法或引发社会不满的行为，例如在工作场所展示酒精饮料或提供非清真食品。

Religiously, Iraqi society is predominantly Muslim, and therefore certain matters are considered semi-mandatory by custom and relevant laws, such as respecting prayer times, reducing working hours during Ramadan, and observing official holidays during Islamic holidays. Furthermore, any practices that may be considered contrary to Sharia law or provocative to society must be avoided, such as displaying alcoholic beverages or serving non-halal food in the workplace.

主编/Chief Editor