Abstract
The research aims to shed light on the problem of wasting human capital in Iraq, which is more serious than wasting material resources. The research assumes that increasing the level of human capital through education can contribute to increasing employment in Iraq or any other country, provided that opportunities are available. Sufficient to employ those with higher levels of education in return for returns equivalent to the direct or indirect costs they spent (opportunity costs) to reach the educational level they are at. The research adopts the comparative descriptive analysis approach of employment and human capital indicators in Iraq in light of international reports and databases. The research concluded that the relationship between education and employment varies according to the formal and informal sectors. In the formal sector, employment increases for holders of university degrees of both sexes compared to individuals with lower education
