Payroll & Employer Compliance

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Payroll in Iraq connects employee records, personal income tax, social-security obligations and authority reporting. ASHUR supports employers with a documented payroll and compliance process coordinated with accounting and tax responsibilities.​

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Preparation and reconciliation of worker records and registration files against the employer’s operating and employment requirements.​

Payroll schedules supported by employment terms, attendance, approved adjustments and payment records.​

Calculation and reconciliation of payroll tax treatment, with assumptions and supporting records identified for review.​

Contribution schedules, wage records and payment reconciliation. Coverage and employer classification require a case-specific assessment.​

Review of prior periods, missing employee records, unreported adjustments and differences between payroll and authority records.​

Reconciliation of payroll totals, employee payments, tax deductions and contributions to the accounting ledger.​

Preparation of an evidence file responding to the period and matters raised, with gaps and unresolved balances visible.​

Authorized submissions, follow-up and clearance preparation within the agreed engagement scope. Tax and social-security clearance are separate processes.​

Review of employer category, workforce arrangements and applicable sector treatment. Hydrocarbon-sector contribution treatment should not be assumed for every company. 

Coverage and contribution treatment depend on the worker, employer and applicable rules. A historical review starts with the actual employee, wage and payment records.

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Identify the years, workforce and authority issues within scope. Compare payroll schedules, employment documents, payments and contribution records.

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Reconcile reported wages, payroll taxes and contributions against accounting records. Identify missing documents, unsupported balances and proposed corrections explicitly.

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Prepare supporting schedules and an evidence file for authorized follow-up. Clearance and resolution depend on the facts, applicable procedure and authority review.

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Read the employer guide · Explore accounting support · Discuss payroll compliance

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General information only. It does not constitute tax or legal advice. Application depends on the taxpayer, activity, contractual structure and current authority practice.

Doing Business in Iraq