End of Service Gratuity in Iraq: Articles 43–47, Wage Basis, and Settlement in Ra8m

When a fixed-term cook’s contract ends, or a retail supervisor resigns, owners ask one question: how much cash belongs in the final envelope besides the last salary? End of service gratuity in Iraq is governed primarily by Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47 set entitlement and procedure; Article 45 is widely cited as two weeks of wage for each year of service with exceptions cross-referenced to Article 43; Article 58 and related provisions address termination context; wage for calculation follows Article 1 and Articles 59–61; Article 76 covers leave cash-out separately from the gratuity line.

Arabic HR teams also track الاجازات في قانون العمل العراقي and signed عقد العمل clauses before disputes. Where Article 43(2)(c) sends a case to social-security legislation, read the Ministry of Justice PDF for Law 18/2023 retirement and social security with counsel—do not paste pension blog summaries.

This article is illustrative operations guidance for restaurants, clinics, retail, and small plants—not legal advice. Link HR management for small businesses in Iraq for hiring files and working hours under Iraqi labor law for final wage hours—not duplicated here. Pay via payment voucher Iraq; audit JournalEntriesTab and ProfitLossReport.

Quick answer: File service years, apply Article 45 two-weeks-per-year logic on the wage defined in Arts.59–61, handle Article 76 leave cash-out separately, check Art.43 exceptions, then pay end of service gratuity in Iraq through a signed settlement and payment voucher.

عقد العمل should state contract type (fixed/indefinite), probation, notice, and termination grounds before you estimate end of service gratuity in Iraq. Store hire date, transfers, and unpaid leave balances—الاجازات في قانون العمل العراقي records prevent mixing leave cash-out (Art.76) with gratuity math (Art.45).

Service: 5 years

Weekly wage basis (defined per Arts.59–61): 400,000 IQD

Article 45 style math often cited: 2 weeks × 5 years = 10 weeks

10 × 400,000 = 4,000,000 IQD before offsets counsel may identify (tax, social security under Art.43(2)(c) + Law 18/2023 PDF, other deductions)

Label every internal spreadsheet illustrative; compare to HR management Iraq exit checklist.

1. Confirm termination type — expiry, resignation, employer end (Art.43).

2. Measure service years — hire date to last day minus excluded periods per law.

3. Compute wage base — Art.1, Arts.59–61.

4. Apply Art.45 — two weeks per year unless exception applies.

5. Add Art.76 leave cash-out — separate line.

6. Check Art.43(2)(c) — social security path? MOJ PDF.

7. Sign settlement — employee + owner; attach عقد العمل copy.

8. Pay — payment voucher; JournalEntriesTab; ProfitLossReport.

Gratuity is not “extra cash from the drawer” without a journal line. Post the liability/payment through JournalEntriesTab in the termination month; ProfitLossReport should reflect labour and settlement costs you accrue or pay. Pair hour totals with working hours Iraq for the final payroll period.

Workshop checkpoint: hire date and contract type filed before first payroll month

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when hire date and contract type filed before first payroll month is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: wage components list aligned to Arts.59–61 definition

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when wage components list aligned to Arts.59–61 definition is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: service years worksheet updated at each anniversary

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when service years worksheet updated at each anniversary is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: leave balance note beside gratuity estimate not mixed with cash drawer

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when leave balance note beside gratuity estimate not mixed with cash drawer is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: Art.45 two-weeks-per-year formula on settlement draft

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when Art.45 two-weeks-per-year formula on settlement draft is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: Art.43 exception checklist before denying gratuity on resignation

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when Art.43 exception checklist before denying gratuity on resignation is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: Art.76 leave cash-out separated from end-of-service line

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when Art.76 leave cash-out separated from end-of-service line is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: social security pointer Art.43(2)(c) only when counsel confirms

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when social security pointer Art.43(2)(c) only when counsel confirms is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: signed settlement before payment voucher amount

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when signed settlement before payment voucher amount is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: JournalEntriesTab accrual reviewed on ProfitLossReport exit month

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when JournalEntriesTab accrual reviewed on ProfitLossReport exit month is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

Workshop checkpoint: hire date and contract type filed before first payroll month

End of service gratuity in Iraq under Labour Law No. 37 of 2015 (English PDF, Arabic HTML)—Articles 43–47, wage rules in Arts.59–61, and leave cash-out in Article 76—only protects the shop when hire date and contract type filed before first payroll month is documented before the last day. عقد العمل terms and الاجازات في قانون العمل العراقي belong in the personnel file, not verbal promises. Where Article 43(2)(c) sends you to social-security law, read the Ministry of Justice PDF for Law 18/2023 with qualified counsel—not blog shortcuts. Pay settlements via payment voucher; post on JournalEntriesTab; reconcile ProfitLossReport; link hiring habits to HR management Iraq and hours to working hours Iraq without repeating those guides.

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End of service gratuity in Iraq under Law 37/2015 (https://learningpartnership.org/sites/default/files/resources/pdfs/Iraq-Labor%20Law-2015-English.pdf, https://www.iraqilaws.com/2023/10/37-2015.html) centers on Articles 43–47, especially Article 45 (two weeks per year) with Article 43 exceptions, wage definition Arts.59–61, Article 76 leave cash-out, and Article 43(2)(c) pointers to Law 18/2023 when counsel confirms. Keep عقد العمل and الاجازات في قانون العمل العراقي files current; pay via payment voucher; use JournalEntriesTab and ProfitLossReport; link HR management Iraq and working hours Iraq without copying them.

What is end of service gratuity in Iraq?

End of service gratuity in Iraq is the lump-sum end-of-service award described in Labour Law No. 37 of 2015 (English PDF, Arabic reference)—especially Articles 43–47. The familiar rule in Article 45 is two weeks of wage for each year of service (read the linked articles for exact wording and exceptions cross-referenced to Article 43).

How is wage defined for gratuity calculation?

Use the law’s wage definition in Article 1 and Articles 59–61 in https://learningpartnership.org/sites/default/files/resources/pdfs/Iraq-Labor%20Law-2015-English.pdf / https://www.iraqilaws.com/2023/10/37-2015.html—include the components the text counts, exclude what it excludes, with counsel for edge cases.

How do leave and gratuity interact?

Article 76 covers cash-out of leave on termination—separate line item from end of service gratuity in Iraq math. الاجازات في قانون العمل العراقي should be tracked in HR files referenced from HR management Iraq.

When does social security Law 18/2023 matter?

Only where Article 43(2)(c) in Law 37/2015 points you to social-security legislation—then read the MOJ PDF for Law 18/2023 retirement and social security with qualified counsel. Do not assume every private shop case follows the same pension path.

What belongs in عقد العمل for gratuity?

Employment contract type (fixed vs indefinite), probation, notice, and termination clauses affect Article 45 exceptions—store signed عقد العمل copies before disputes.

Illustrative calculation example?

If service is 5 years and weekly wage basis is 400,000 IQD (illustrative only), Article 45 logic often cited as two weeks per year → 10 weeks × 400,000 = 4,000,000 IQD before tax/social offsets counsel may identify—label any worksheet illustrative.

How do I pay and record gratuity in Ra8m?

Use payment voucher Iraq, JournalEntriesTab, and ProfitLossReport in the exit month—pair with working hours Iraq for final wage totals, not duplicated here.