Extending the Service of the Employee Referred to Retirement after Reaching the Legal Age in Iraqi Law

(An analytical inductive study)

Abstract

There is no doubt that the retirement law is of great importance because it defines the rights that retired employees are entitled to after long work and continuous service in the state and that the increase in the rights of retirees depends on the increase in the rights of continuing employees. For the year 2006, which obligated the Minister of Finance to issue instructions to facilitate the implementation of its provisions, and the Minister of Finance did not issue the instructions in question, and that the retirement law does not comment on the issuance of implementing instructions from the competent authority unless the law expressly stipulates that. The Law of the First Amendment to the Pension Law No. 27 of 2007 was issued with retroactive effect The amendment was fair and restored rights to retirees. It is worth noting that the Retirement Law No. 69 of 2007 was harsh against this group of society, in addition to its poor formulation, which required reformulating it and repealing some of its articles that were more unfair to retirees. The Unified Pension Law defined the end-of-service gratuity as A sum of money paid to the employee referred to retirement in accordance with the law. When looking at the definition, we find that there are three elements of the reward, namely, the financial amount, the public employee, and retirement. Unified Retirement Law No. (9) of 2014 in Article (21/Ninth) of it, before the issuance of the first amendment to the law, that the end-of-service gratuity is paid to the employee who has been referred for retirement if he has a pension service of not less than thirty years, and the legislator was not satisfied with this condition, but rather The text contained other restrictions, the most important of which was that the referral to retirement was based on one of the three reasons, either reaching the legal age or for health reasons, or that the referral be based on a request submitted by the retiree. The last salary with the allowances before retirement is multiplied by twelve months. As for the financing of the end-of-service gratuity, the state’s general budget bears the payment of end-of-service benefits to the retired employee.