Prepared by: سەرۆکی سۆلین و سولین حەمەدەین
The Iraqi Federal Supreme Court Addresses Pension Law Implementation in Kurdistan Region
The Iraqi Federal Supreme Court has provided clarification regarding the implementation of the unified pension law for citizens residing in the Kurdistan Region. On December 20, 2025, the Court issued a communication to the Federal Ministry of Finance, elucidating the implications of the unified pension law for Kurdish citizens.
This communication follows a query from the Ministry concerning whether the November 23, 2022 ruling—where the Supreme Court annulled the Kurdistan Region’s pension law—would affect the financial entitlements of retirees prior to that ruling, specifically in terms of salary parity.
On November 23, 2022, the Iraqi Federal Supreme Court, upon reviewing a complaint from several pensioners, mandated the Kurdistan Regional Government to enforce Pension Law No. 9 of 2014 (as amended) and consequently nullified Pension Law No. 27 of 2006.
In its response, the Federal Court emphasized that the stipulations of Article (37/2) under the procedural rules of the Federal Supreme Court No. (1) relate strictly to penal matters, suggesting that this judgment is not applicable to ongoing pension arrangements unless otherwise determined by the court.
The Court’s response has led to varied interpretations among stakeholders.
“Clarification Required on Pension Rights”
Jamal Kochar, a member of the Iraqi parliament’s finance committee, acknowledged the need for further inquiry directed at the Federal Court regarding whether pensioners in the Kurdistan Region who retired before 2022 would achieve salary parity under the unified pension law. “Which law will be applied for parity?” he queried on February 4, 2025.
On February 21, 2024, the Iraqi Federal Court mandated both the federal government and the Kurdistan Regional Government to ensure monthly salary disbursements for KRG employees, coupled with the equalization of pensioners’ salaries.
Kochar, also a prominent figure in the Kurdistan Islamic Union faction, indicated that prior court interpretations have resulted in unequal treatment, particularly for retirees before the Supreme Court’s decision.
Approximately 170,000 civilian pensioners and 80,000 military pensioners reside in the Kurdistan Region, with an additional 25,000 newly retired individuals. Notably, military pensioners have yet to receive their dues.
Soran Omar, another member of the Iraqi parliament’s Economic Committee, reiterated the Ministry of Finance’s claims that, per the Federal Court’s interpretation since November 23, 2022, pensioners’ salaries should align with those in Baghdad, a demand from the Kurdistan Region.
“Which Pensioners Will Experience Salary Parity?”
According to Omar, the Ministry of Finance’s stance only applies to those who retired after the aforementioned date, leaving earlier retirees without equalization. “This implies that individuals who retired before November 23, 2022, will not see equalization, unless they earn less than 500,000 dinars,” he stated.
The KRG delegation in Baghdad has submitted a comprehensive list detailing all pensioners’ salaries; however, Baghdad has yet to endorse this list, asserting that it will adhere to the Federal Court’s decision.
“Critique of the Ministry’s Position”
Yousef Mohammed, a former Iraqi parliament member, expressed concern over the Federal Court’s statement, arguing that it necessitates an amendment of the ruling’s effective date to ensure inclusivity for all pensioners and not just those retiring post-decision.
He emphasized that some pensioners have been unjustly assessed under outdated laws since 2014, thus limiting their ability to seek reparations for that period. “The Ministry’s comprehension of this issue is fundamentally flawed and illogical,” he declared, pointing out the inconsistencies associated with enforcing a dissolved law on the majority of pensioners in the region.
He added that if the Federal Court has invalidated a law, its application creates a legal paradox, undermining the principle that led to the 2022 ruling. The Federal Court had affirmed the validity of the unified Iraqi pension law.
The equalization of salaries for KRG pensioners began in 2024, which is expected to increase the total monthly salary allocations by over 50 billion dinars.
A source in Baghdad explained that the Ministry of Finance’s request aimed to address accumulated financial obligations tied to years prior to the Federal Court’s ruling, questioning the ministry’s associations with these entitlements.
