Modern Labour, Flexible Work, Remote Work and Platform Work Law

Article 1 — Definitions

For this Law: Ministry means the Ministry of Labour and Social Affairs; Department means the body responsible for employment and labour relations; Labour Law means Law No. (37) of 2015 or its replacement; employer means any natural or legal person employing one or more workers; worker means anyone whose relationship meets employment criteria regardless of contract label or conclusion method; flexible work means varying lawful working hours, location or distribution; remote work means work wholly or partly outside employer premises using communications or digital technology; hybrid work combines organised on-site and remote work; job sharing divides one position's duties between two or more workers by written agreement; digital labour platform means a legal person, or natural person where lawful, using digital technology and automated decision systems to organise or facilitate paid on-demand services, online or location-based; platform worker means anyone performing paid work or services organised or facilitated by such a platform regardless of initial contractual classification; algorithmic management means automated monitoring, task allocation, pricing, assessment or decisions affecting conditions or relationship continuity; material decision means refusal of work, reduced income, restricted task access, suspension, account cancellation, termination or comparable effects; working time means periods under employer direction performing work or required availability under restrictions effectively preventing free use of time; and the right to disconnect means not responding to work communications outside agreed working and availability periods unless an emergency or legally prescribed on-call duty applies.

Article 2 — Purpose

This Law modernises employment regulation for flexible, remote, hybrid, part-time, job-sharing and digital-platform work, ensuring technology, flexibility and contractual labels do not diminish labour rights, social security, occupational safety and health, organising rights, grievances or court access.

It also reduces enterprise compliance costs through clear digital contracts and unified procedures, broadens geographical employment opportunities, enables participation by women, persons with disabilities, carers and young people, and supports formalisation without imposing one operating model on all activities.

Article 3 — Relationship with Labour Law

These provisions supplement Labour Law No. (37) of 2015 as special rules; that Law governs unaddressed matters. No interpretation reduces minimum rights or safeguards under labour or workers' retirement and social-security laws, collective agreements or more favourable contracts.

Where provisions conflict, the more protective applies to matters allowing enhanced benefits, subject to mandatory rules and judicial jurisdiction.

Article 4 — Scope

This Law covers relationships subject to labour legislation and digital labour platforms and workers within its stated limits where work is normally performed in Iraq, workers are present there for location-based work, or activities substantially and regularly target the Iraqi labour market.

It excludes public officials appointed under civil-service or special legislation and armed forces, police and internal-security personnel. Their flexible work is governed by public-service legislation or special regulations.

Article 5 — Anti-avoidance and Factual Classification

Labels such as partner, contractor, independent worker or app user are disregarded where actual work, pay, supervision and economic dependence establish employment. Labour Law Article (13) remains the basis for factual classification.

Arrangements, contractual chains or intermediaries primarily intended or operating to deprive workers of statutory protection are void, without affecting genuine self-employment or lawful intermediation.

Article 6 — Equality and Non-discrimination

Direct or indirect discrimination based on flexible, remote, hybrid, part-time or platform work is prohibited, as is retaliation for requesting flexibility or exercising statutory rights.

Modern-arrangement workers receive comparable rights, training, promotion, assessment, pay and benefits to comparable conventional workers, allowing objective proportionality for divisible rights where actual hours are lower.

Article 7 — Freedom of Agreement and Minimum Standards

Parties may agree greater flexibility without reducing minimum pay, rest, safety, social-security, privacy, organising or litigation rights. Advance waivers are void.

Article 8 — Writing and Electronic Evidence

Modern work contracts and arrangements may be concluded, amended, notified and retained electronically where identity, record integrity, access and downloadable copies are verifiable. Digital format does not deprive workers of rights.

Employers or platforms provide retainable Arabic copies of contracts and applicable pay, time, monitoring and algorithmic-decision policies. Kurdish is used alongside Arabic in the Kurdistan Region under applicable rules.

Article 9 — Acquired Rights

Moving to flexible, remote or hybrid work does not itself justify reduced pay, grade, seniority or accrued entitlements or termination. Lawful financial changes require changed hours, responsibilities, collective agreements or other objective reasons beyond workplace location alone.

Article 10 — Social Dialogue

The Ministry consults appropriately representative worker and employer organisations on major instructions and templates, and digital-sector, platform and platform-worker representatives on matters directly affecting them.

Article 11 — Technology Principles

Workplace technology follows necessity, proportionality, transparency, security, human review and non-discrimination. Automation may not circumvent law or conceal decision-making responsibility.

Article 12 — Applicable Law in Cross-border Work

Foreign-law or court clauses in standard contracts cannot deprive workers normally working in Iraq of mandatory protection. Applicable international agreements, jurisdiction and conflict rules govern foreign elements.

Article 13 — Modern Work Arrangements

Depending on activity, parties may agree full-time, part-time, flexible, remote, hybrid, temporary, job-sharing or compressed-hours arrangements, or combinations, without evading indefinite contracts or statutory work and rest limits.

Article 14 — Mandatory Agreement Information

Written agreements or electronic annexes specify, as applicable: arrangement; location; hours or determination method; mandatory availability; pay and calculation; equipment and expenses; communications; data protection; performance assessment; return to the original arrangement; and grievance procedures.

Article 15 — Probation

No new probation begins merely because an existing worker moves from on-site to flexible, remote or hybrid work with the same employer in substantially the same job.

Article 16 — Requesting Flexibility

Workers completing service periods prescribed by workplace rules or collective agreements may request flexible or remote work for family care, disability, study, distance or other reasons. Employers consider requests in good faith and respond in writing within a reasonable time, explaining refusals related to work nature, costs, safety, confidentiality or continuity.

Requests create no absolute acceptance right, but prevent discriminatory, retaliatory or unreasoned refusal where duties permit such arrangements.

Article 17 — Reconsideration

Workers may seek reconsideration when circumstances or duties change. Collective agreements may provide expedited internal review.

Article 18 — Working Time and Rest

Labour Law limits on hours, daily and weekly rest and overtime apply to all modern arrangements. Home, phone or platform work remains working time where workers must work or remain available under actual constraints.

Article 19 — Time Records

Employers use reasonable, reliable time recording where attendance is difficult to verify, avoiding unnecessary continuous monitoring. Workers may inspect and correct their records.

Article 20 — Right to Disconnect

Outside working, availability or on-call periods, workers may decline to read or answer work messages without penalty. Workplaces consult worker representatives where present and establish rules for after-hours contact, emergencies and call-out compensation.

Article 21 — Digital Overtime

Work requested or expressly or implicitly approved through digital systems outside normal hours is overtime where statutory conditions apply, and cannot be concealed through activity indicators or informal messages.

Article 22 — Training and Information Access

Flexible and remote workers receive no less access to training, instructions, professional meetings, promotion and union information than comparable workers. Legally required reasonable accommodation is provided for disabilities.

Article 23 — Return or Change

Parties may agree trial periods and conditions for returning on-site or changing arrangements. Employers cannot unilaterally cancel established arrangements without legitimate operational reasons, reasonable notice and consideration of substantial family or housing commitments made in reliance on them.

Article 24 — Part-time Work

Part-time work retains its Labour Law definition. Pay and divisible benefits are proportionate to time, without reducing indivisible safety, non-discrimination, privacy, organising and litigation rights.

Article 25 — Multiple Employers

Part-time workers may have several employers unless actual conflicts, professional secrets or statutory hours limits apply. General non-compete clauses denying other livelihoods without necessity and proportionality are prohibited.

Article 26 — Flexible Hours

Parties may agree start/end ranges with common core hours or weekly or periodic accounting, respecting maximum hours and rest and not shifting all demand-fluctuation risk onto workers.

Article 27 — Compressed Hours

Ordinary weekly hours may be distributed over fewer days where work permits, following safety and fatigue assessment within Labour Law or implementing-instruction limits.

Article 28 — Job Sharing

Two or more workers may share a position through separate contracts defining duties, hours, pay and handovers. Each is liable for another's breach only to the extent of actual joint participation.

Article 29 — Variable Scheduling

Demand-variable work requires reference periods and assignable days or hours with reasonable shift notice. Assignments outside them may be refused without penalty unless an emergency governed by agreed rules applies.

Article 30 — Shift Cancellation

Instructions developed through social consultation prescribe minimum notice and appropriate compensation for cancelled or shortened shifts in sectors where late cancellation causes direct costs or lost work opportunities.

Article 31 — Changing Arrangements

Full-time workers cannot be forced into part-time or variable hours to reduce pay or entitlements. Conversion requires written agreement or legitimate economic grounds and statutory restructuring and termination procedures.

Article 32 — Equal Pay Rates

Part-time and job-sharing pay uses comparable workers' hourly or unit rates where skills, responsibilities and conditions match. Fewer hours alone cannot justify lower rates.

Article 33 — Priority for Opportunities

Part-time workers may request suitable full-time vacancies and full-time workers suitable part-time arrangements. Workplace regulations establish transparent consideration procedures.

Article 34 — Remote-work Agreement

Remote work may be regular, hybrid or temporary rather than permanent. Agreements specify approved locations or selection methods, attendance days, availability, information-protection measures and equipment.

Article 35 — Equipment and Tools

Employers provide necessary equipment and software or reimburse use under published, reasonable policies. Workers cannot bear uncompensated costs of essential mandated tools unless ordinary personal tools are expressly agreed with suitable allowances or genuine independent professional practice requires otherwise.

Article 36 — Connectivity and Internet

Employers bear reasonable additional costs of dedicated connections, capacity or packages required for work, through evidence or standard workplace allowances. Ordinary household subscriptions are not automatically wholly work expenses.

Article 37 — Workplace and Privacy

Employers or representatives may inspect homes only with prior consent, a specified purpose and reasonable appointment, or judicial or statutory authority. Checklists, self-assessment or privacy-respecting video guidance replace visits where possible.

Article 38 — Remote Occupational Safety and Health

Safety duties apply to matters employers control or reasonably foresee. Employers provide guidance on ergonomics, electrical risks, eye strain and psychological risks; workers follow instructions and report hazards or injuries.

Article 39 — Remote-work Injuries

Remote injuries follow workers' retirement and social-security legislation and applicable rules. Injury while performing work at agreed times and locations creates a rebuttable work-related presumption, assessed without violating home privacy.

Article 40 — Remote-worker Monitoring

Digital monitoring must be necessary, proportionate, legitimate and disclosed beforehand. Continuous home cameras or microphones, random images and comprehensive keystroke recording are prohibited unless specific, temporary measures are essential for highly sensitive security under statutory and regulatory safeguards.

Article 41 — Personal Devices

Where personal devices are permitted, work and private data are separated where possible. Employers cannot access unrelated personal files or applications. Agreements specify deletion of work data upon termination without erasing personal content.

Article 42 — Information Security

Remote workers follow reasonable security policies; employers provide suitable protection, updates, authentication and training. Workers do not bear breach costs or liability primarily arising from employer-imposed system deficiencies absent their gross fault.

Article 43 — Meetings and Attendance

Employers may require on-site meetings, training or tasks where stipulated or reasonably notified. Unusual travel costs are considered where the agreed workplace is distant.

Article 44 — Isolation and Mental Health

Regular remote-work employers take reasonable measures against professional isolation and digital fatigue, including human contact channels, breaks and periodic optional or work-required meetings.

Article 45 — Performance and Outcomes

Remote workers cannot be assessed solely by constant online presence. Understandable indicators are set beforehand where possible and tied to outputs, quality and deadlines.

Article 46 — Cross-governorate Work

Remote work from another governorate does not remove rights or change the employer. Enterprises observe applicable safety, inspection, social-security and registration requirements at the actual workplace.

Article 47 — Remote Work from Abroad

Before regular work abroad begins, agreements specify applicable law, taxes, social security, visas and information security. Cross-border arrangements cannot be intended to extinguish acquired mandatory Iraqi rights.

Article 48 — Platform Scope

This Chapter covers platforms organising or facilitating paid delivery, transport, care, maintenance, professional, digital, creative or other personal services. Mere noticeboards uninvolved in work organisation, payment, assessment or client access are excluded except where actually functioning as labour platforms.

Article 49 — Registration and Legal Representative

Platforms operating substantially and regularly in Iraq register with the Ministry under simplified instructions and maintain an address and representative capable of receiving legal service in Iraq. Local intermediaries or contractors do not exempt platforms from obligations they actually control.

Article 50 — Registration Information

Registration states operator and legal-owner identities and addresses, services, worker categories, payment responsibility, major rating and automated-decision systems, complaint channels and a worker-rights representative. Material changes are updated.

Article 51 — Correct Classification

Platform-worker status reflects actual relationships, particularly who sets prices and essential terms, allocates tasks, exercises supervision, ratings and sanctions; freedom over hours, clients, methods and outside work; integration into core platform activity; and who bears business risk and genuine investment.

Article 52 — Employment Presumption

Where platforms substantially set remuneration or practically constrain task acceptance, monitor performance or rank access, and impose sanctions, suspension or cancellation resembling employer authority, a rebuttable employment presumption arises. Parties asserting independence provide available facts and records proving genuine autonomy.

Payment facilities, optional ratings or digital marketplaces without substantial service-performance control alone do not establish the presumption.

Article 53 — Basic Rights of All Platform Workers

Regardless of classification, platform workers have rights to know terms, remuneration, deductions and rating rules; timely payment; freedom from violence and harassment; privacy and data protection; algorithmic transparency; challenges to material decisions; non-discrimination; complaints; and lawful organisation and representation.

Article 54 — Rights of Employed Platform Workers

Established employment confers all rights under labour legislation, this Law and workers' retirement and social-security legislation, including minimum wages, hours, rest, leave, overtime compensation, social security, work-injury and collective rights.

Article 55 — Terms of Use

Platform terms are clearly written and retainable, explaining remuneration, commissions, fees and deductions; suspension and termination grounds; classification rules; insurance or social security where provided; tool responsibility; and challenge procedures.

Article 56 — Changes to Terms

Material reductions in remuneration, commission increases or changes to work-access rules require clear, reasonable advance notice unless immediate legal or security requirements apply. Workers rejecting prospective changes may end the relationship without unlawful penalty.

Article 57 — Remuneration and Deductions

Amounts due are paid fully and punctually by lawful means. Undisclosed or unlawful fees and deductions are prohibited. Before acceptance, workers receive, where possible, remuneration or its calculation, their costs and material expected duration or distance.

Article 58 — Tips

Tips intended for workers belong entirely to them and cannot count towards employed platform workers' minimum wages. No commission may be deducted except actual, disclosed external payment costs legally permitted.

Article 59 — Expenses

Employed platform workers receive reimbursement for necessary work-imposed expenses under labour legislation and agreement. Following consultation, the Ministry issues indicative expense models for vehicle- or communications-intensive activities without imposing government service pricing.

Article 60 — Platform Working Time

Time follows actual control. For employed platform workers, task acceptance through completion and mandatory availability or reservations effectively restricting free use of time count as work. Merely opening an app with genuine freedom to refuse, leave or work elsewhere does not alone count.

Article 61 — Location-based Work Safety

Platforms assess operational-model risks including speed pressure, traffic accidents, weather, customer violence and fatigue. Incentives or indicators foreseeably encouraging breaches of safety, driving or rest rules are prohibited.

Article 62 — Violence, Harassment and Customers

Platforms provide rapid reporting of customer or third-party violence, harassment and threats, allowing task termination for reasonable danger without automatic penalties, while protecting the other party's challenge rights and preventing malicious reports.

Article 63 — Intermediaries and Contracting Chains

Where intermediaries supply workers, contracts clearly allocate responsibilities without reducing rights. Platforms and intermediaries are jointly and severally liable for wages and rights whose entitlement grounds both demonstrably controlled, under Labour Law subcontracting rules.

Article 64 — Automated-system Disclosure

Employers or platforms inform workers when automated systems monitor performance or make or support material decisions, explaining purposes, data categories, affected decisions and principal practically significant criteria.

Article 65 — Prohibited Monitoring

Off-duty or off-task data collection is prohibited except as necessary for security or recovering work equipment under disclosed safeguards. Private-conversation monitoring, psychological or emotional analysis, and inference of political, religious, union, health or other sensitive information for employment decisions are prohibited unless specific processing is legally required and limited to necessity.

Article 66 — Biometrics

Biometrics cannot serve continuous monitoring or productivity assessment. Identity or security use is permitted only where necessary and no reasonably available less intrusive means exists, with defined retention and access rights.

Article 67 — Data Minimisation

Only relevant, necessary data for specified lawful purposes are collected and retained no longer than needed. Safety and health data are separated from performance assessment unless required for it.

Article 68 — Human Decision-making

Final suspension, account cancellation, dismissal or substantial income-deprivation decisions cannot rely exclusively on automation without meaningful human review, except immediate temporary measures stopping clear security risks, promptly reviewed by qualified persons.

Article 69 — Right to Explanation

Workers receive understandable explanations of principal reasons for automated or automation-supported material decisions without unjustified delay, and the name or role responsible for human review. Source code or trade secrets unnecessary to understanding or challenging decisions need not be disclosed.

Article 70 — Review and Correction

Workers may request human review, correction of inaccurate data and reconsideration. Absent safety or serious-fraud risks, final account cancellation is stayed as necessary for urgent challenge review under instructions.

Article 71 — Discrimination and Risk Testing

Platforms and large employers using algorithmic management periodically assess discrimination, safety, health, time and pay effects and document remedies. Instructions define enterprise sizes and systems requiring extensive assessment, protecting trade secrets.

Article 72 — Ratings and Digital Reputation

Workers may inspect average ratings and principal influences and challenge abusive, proven discriminatory or unrelated-transaction ratings. A single rating cannot automatically produce major consequences without appropriate verification.

Article 73 — Professional Record Portability

Platforms provide workers copies of work-generated professional data—task numbers, principal ratings and payment histories—in machine-readable form where possible, without disclosing client personal data or platform trade secrets.

Article 74 — Cybersecurity and Notification

Employers and platforms adopt proportionate work-data security. Breaches likely to cause material worker harm are notified to affected persons and competent authorities under data-protection legislation or instructions, without prejudice to criminal-investigation requirements.

Article 75 — Evidence and Trade Secrets

Trade secrets cannot bar courts or labour inspectors from information necessary to resolve disputes or check compliance. Authorities may protect confidentiality and limit access to what is necessary.

Article 76 — Relationship with Data-protection Legislation

This Chapter provides special labour protection alongside any broader personal-data legislation once effective. Absence of general data legislation does not delay these safeguards.

Article 77 — Social Security

Workers whose employment is established are registered by employers or platforms under Workers' Retirement and Social Security Law No. (18) of 2023, with statutory contributions paid. Dependent workers cannot be shifted to voluntary coverage to evade employer contributions.

Article 78 — Genuine Independent Workers

This Law does not turn genuine independents into employees. They use statutory self-employed and informal-work social-security routes. Platforms provide payment records usable for registration and evidence.

Article 79 — Digital Integration

The Ministry and Workers' Retirement and Social Security Department electronically connect enterprise, platform and worker registration to reduce duplicate data submission and detect missing coverage, respecting purpose limitation and data protection.

Article 80 — Minimum Wage

Employees receive statutory minimum wages and financial rights regardless of arrangement or task-allocation method. Tips and expense reimbursement do not count towards minimum wages.

Article 81 — Pay Statements

Workers receive periodic statements showing basic pay, hours or units, overtime, commissions, incentives, deductions and compensation. Platform statements may be in-app if downloadable and retainable.

Article 82 — Mental Health and Digital Fatigue

Psychological risks and fatigue from constant connectivity or algorithmic targets enter occupational assessments where linked to work organisation. Preventive measures reflect risk and enterprise size.

Article 83 — Digital Harassment

Workplace violence and harassment protection extends to work-related messages, online meetings, comments, ratings and chats. Employers and platforms provide reporting, fair investigation and anti-retaliation protection.

Article 84 — Insurance and Civil Liability

Employers and platforms may provide additional accident, liability or equipment insurance, without replacing mandatory guarantees or statutory wrongdoer liability.

Article 85 — Migrants and Foreign Workers

Foreign workers present in Iraq follow applicable recruitment, employment and licensing rules. Platforms cannot evade residence or work-permit requirements. Digital services performed abroad are distinct and do not themselves create physical presence in Iraq.

Article 86 — Freedom to Organise

Workers in modern arrangements, including employed platform workers, have union and collective-bargaining rights under the Constitution, Labour Law and ratified conventions. Remote arrangements cannot isolate workers from representatives.

Article 87 — Digital Union Communications

Where digital contact is the main work channel, employers provide reasonable representative communication about labour rights without inspecting or influencing union correspondence, subject to security and non-disruption rules.

Article 88 — Economically Independent Platform Workers

This Law does not prohibit lawful collective dialogue on conditions for non-employed platform workers where consistent with competition law and public policy and addressing genuine bargaining imbalance rather than fixing goods or service prices outside work's scope.

Article 89 — Labour Inspection

Labour inspectors check compliance and may request necessary contracts, digital records, pay and time records and automated decisions. Home-work inspection respects dwelling inviolability; entry requires consent or lawful judicial authority.

Article 90 — Remote Digital Inspection

Parts of inspection may use electronic portals, specific record requests, video meetings or compliance tests, without replacing site visits required for safety or investigation.

Article 91 — Internal Complaints

Platforms and employers regularly using modern work provide easy, free complaint channels and reasonable response times. Exhaustion is unnecessary before Ministry or court recourse for urgent disputes, dismissal, pay or danger.

Article 92 — Labour Court Jurisdiction

Labour courts hear disputes under this Law, including platform-worker classification, work-affecting algorithmic decisions and remote-worker rights, without affecting other courts' jurisdiction over offences, property rights or purely commercial disputes.

Article 93 — Evidential Burden for Digital Records

Where material facts—login time, task allocation or cancellation reasons—are controlled by employers or platforms that withhold legally required records, courts may draw adverse inferences after allowing legitimate explanations.

Article 94 — Urgent Orders

Labour courts may order temporary account reactivation, suspension of automated decisions, preservation of digital records or payment of undisputed wages where urgency and potentially irreparable harm exist, preserving the other party's right to object.

Article 95 — Non-retaliation

Dismissal, ranking reduction, task exclusion or threats for good-faith complaints, inspection cooperation, algorithmic-review requests or union activity are prohibited. Courts may reverse effects and award lawful compensation.

Article 96 — Settlement and Mediation

The Ministry or labour court may offer mediation or settlement. Settlements waiving mandatory minima before disputes arise or without worker awareness of rights are invalid.

Article 97 — Standard Templates

The Ministry issues simplified indicative flexible, remote, part-time and job-sharing contracts, platform disclosure templates and disconnection policies. Other compliant templates may be used.

Article 98 — National Platform Register

The Ministry establishes an electronic register of registrable labour platforms, showing identity, registration status, representatives and complaint channels without trade secrets or worker personal data.

Article 99 — Statistical Reports

Registered platforms submit aggregate worker, task, payment, incident, complaint, suspension and cancellation statistics under Ministry instructions as needed for labour-market policy and oversight, without unnecessary personal-data or secret disclosure.

Article 100 — Small-enterprise Support

Instructions reflect enterprise size and activity, providing simplified compliance for small and microenterprises without reducing core rights. Non-essential technical requirements may receive longer implementation periods.

Article 101 — Administrative Infringements

The Ministry may issue warnings and correction plans for remediable breaches. Serious danger or recurrence permits referral to labour courts for statutory sanctions or measures, considering gravity, numbers affected, duration, financial benefit and remedial cooperation.

Article 102 — Fines

First — Without prejudice to greater penalties under other laws, fines of five to fifty times the applicable statutory monthly minimum wage apply to anyone who:

1. Intentionally withholds wages or material financial entitlements after entitlement is established and warning given.
2. Intentionally obstructs lawful inspection or conceals or destroys required records to prevent oversight or proof of rights.
3. Repeats prohibited monitoring after a final cessation or correction order.
4. Cancels or suspends platform-worker accounts contrary to statutory notice, reasons and human-review safeguards and continues after warning.
5. Operates a registrable labour platform without registration after the statutory deadline and formal warning.

Second — Repetition within two years after a judgment becomes final may incur fines of ten to one hundred times the applicable monthly minimum wage, considering harm's gravity, extent and benefits gained.

Third — Fines do not preclude payment of entitlements, restoration of lawful worker status, system correction, deletion of unlawfully collected data or statutory compensation.

Fourth — Minor technical or administrative errors corrected within prescribed periods incur no criminal penalty. Instructions cannot create principal penalties or raise this Article's fine limits.

Article 103 — Multiple Injured Parties

For a single system or policy infringement affecting many workers, courts consider harm's breadth without disproportionate multiplication of penalties per occurrence where the cause is one, preserving each person's individual rights.

Article 104 — Suspension of Dangerous Systems

On Ministry application, courts may temporarily stop specific automated systems presenting proven imminent serious safety risks, widespread discrimination or repeated violations unpreventable through less restrictive measures, limited to necessary components.

Article 105 — Whistleblower Protection

Adverse action against workers reporting material violations in good faith is prohibited. Protection excludes unrelated secret disclosure and proven malicious reports.

Article 106 — Implementing Instructions

After consulting worker and employer organisations and relevant bodies, the Minister issues implementing instructions within (180) one hundred and eighty days of publication, particularly on registration, templates, digital records, algorithmic management and remote and platform safety.

Article 107 — Social-security Integration

Within (12) twelve months after instructions take effect, the Ministry and Workers' Retirement and Social Security Department complete electronic interfaces verifying employed-worker coverage and facilitating self-employed registration, prohibiting use beyond lawful purposes.

Article 108 — Compliance Transition

Employers align existing flexible and remote contracts and policies within (6) six months after instructions take effect. Registrable platforms comply within (9) nine months. Non-essential technical requirements may receive one reasoned Ministry extension of no more than six months.

Article 109 — Existing Contracts

Existing contracts and arrangements remain effective insofar as consistent, preserving better acquired benefits. No financial obligation or sanction applies retrospectively.

Article 110 — Pending Disputes

Earlier disputes continue under substantive rules applicable when rights arose. Courts may apply new procedural rules where no acquired legal position is affected.

Article 111 — Regional Coordination

This Law applies within federal constitutional powers. Federal and Kurdistan Regional governments and local bodies coordinate worker mobility, social security, labour-market data and protection on cross-boundary platforms, respecting regional constitutional powers and legislation.

Article 112 — Public-service Work

Within one year, the Council of Ministers prepares a separate public-service flexible and remote-work framework reflecting public duties, service continuity, information security and performance measurement. This Law alone does not change conditions for public officials excluded from labour legislation.

Article 113 — Alignment with Labour Law Amendments

If Labour Law No. (37) of 2015 is amended before or after entry into force, legislative and executive bodies unify definitions and references and eliminate duplication, preserving stronger protection and preventing duplicate obligations.

Article 114 — International Ratification

Following domestic harmonisation, government assesses ratification requirements for ILO Convention No. (193) of 2026 on decent work in the platform economy and reports gaps, obligations and effects to parliament before ratification action.

Article 115 — Repeal

Conflicting provisions are repealed only to the extent of conflict. This does not repeal Labour Law No. (37) of 2015 or Workers' Retirement and Social Security Law No. (18) of 2023.

Article 116 — Entry into Force

This Law takes effect (90) ninety days after Official Gazette publication unless a longer transition applies to a specified provision.