Discover the global hiring and employment landscape in Morocco—bridging Europe and Africa, Morocco offers a dynamic business environment with a growing economy and strategic trade partnerships. With its diverse workforce and pro-business policies, Morocco is an ideal destination for companies seeking expansion opportunities in the region.
Explore the employment essentials including payroll, personal income tax, statutory contributions, annual leaves, minimum wage, terminations, visa requirements, and more. Gain valuable compliance insights for a smooth entry into the dynamic Morocco market with Slasify's global premium HR platform.
| Capital | Rabat |
| Currency | Moroccan Dirham (MAD) |
| Payroll Cycle | Monthly |
| Minimum Wage | MAD 3,120 per month |
| Annual Leave | 18–30 days |
| Personal Income Tax | Up to 38% |
| Taxable Income (MAD) | Tax Rate (%) |
|---|---|
| 0–30,000 | 0 |
| 30,001–50,000 | 10 |
| 50,001–60,000 | 20 |
| 60,001–80,000 | 30 |
| 80,001–180,000 | 34 |
| 180,001 and above | 38 |
There are no local taxes on employment income in Morocco.
Contributions made by the employer and employee for Social Allocation is calculated based on the employee's monthly salary of up to MAD 6,000, while contributions made for the other components are generally uncapped.
| Contribution Rate | |
|---|---|
| Social Allocation | 8.98% |
| Family Allocation | 6.4% |
| Compulsory Health Insurance (AMO) | 4.11% |
| Vocational Training Tax | 1.6% |
| Contribution Rate | |
|---|---|
| Social Allocation | 4.48% |
| Compulsory Health Insurance (AMO) | 2.26% |
Employees who are being paid a monthly salary should be paid monthly at a fixed date. Otherwise, wage payments shall be made semi-monthly at an interval of no more than 16 days.
The minimum wage in Morocco is set at MAD 16.33 per hour or MAD 3,120 per month.
Unless the employee's salary is determined based on their seniority, they shall be entitled to a seniority bonus that increases progressively with their duration worked.
| Duration worked for the company | Seniority Bonus |
|---|---|
| 2 years | 5% of salary |
| 5 years | 10% of salary |
| 12 years | 15% of salary |
| 20 years | 20% of salary |
| 25 years | 25% of salary |
Employers cannot dismiss their employee without any valid reason related to their aptitude or conduct.
In cases of non-serious misconduct, the employer may apply disciplinary sanctions gradually and only dismiss the employee when the sanctions have been ineffective in rehabilitating the employee's conduct. On the other hand, serious misconduct could warrant the employer dismissing their employees without leniency.
In any case, the employer must give their employees the opportunity to defend themselves in an impartial hearing before moving forward with the implementation of any heavier sanction.
Unilateral termination of an employment contract, in the absence of any serious misconduct or force majeure, is subject to the following notice period or payment in lieu of notice:
| Length of service | Notice period for non-executives | Notice period for executives |
|---|---|---|
| Less than 1 year | 8 days | 1 month |
| 1–5 years | 1 month | 2 months |
| More than 5 years | 2 months | 3 months |
Employees are entitled to 2 hours of paid absence per day during their notice period to look for new employment, provided that the time taken off work does not exceed 8 hours per week or 30 hours in a 30-day period.
Employees with at least 6 months of service shall be entitled to receive the following severance upon termination:
| Length of Service | Severance |
|---|---|
| First 5 years | 96 hours of salary per year of service |
| 6–10 years | 144 hours of salary per year of service |
| 11–15 years | 192 hours of salary per year of service |
| Over 15 years | 240 hours of salary per year of service |
Note: Where the employee is dismissed due to serious misconduct, they shall not be entitled to any severance, notice period or any payment of damages.
Probationary period in Morocco is subject to the following statutory maximum durations, renewable once:
| Maximum duration for probation | |
|---|---|
| Executives or equivalent positions | 3 months |
| White-collar employees | 1.5 months |
| On-site workers | 15 days |
Employees on probation can generally be dismissed without notice or compensation. However, after completing the first week of probation, the following notice period must be observed for any dismissal not motivated by serious misconduct:
| Notice Period | |
|---|---|
| Employees paid by day, week or fortnight | 2 days |
| Employees paid monthly | 8 days |
Normal working hours in the non-agricultural sector are subject to a maximum of 2,288 hours per year, 44 hours per week or 10 hours per day.
Employers are free to set aside some time during working hours as break period for their employees. However, female employees are entitled to 30 minutes of paid breastfeeding break in the morning and afternoon of each working day for 12 months from the date of their return from maternity leave.
Breastfeeding break shall be calculated as part of the employee's working hours, and therefore paid. This break must also be given independent of any other break time in the company.
Hours worked beyond the standard working hours are considered overtime, and they are paid as follows:
| Overtime pay | Overtime on weekly rest day | |
|---|---|---|
| Between 6:00 a.m. and 9:00 p.m. | 125% of regular pay | 150% of regular pay |
| Between 9:00 p.m. and 6:00 a.m. | 150% of regular pay | 200% of regular pay |
Employees generally can only work overtime if they have to deal with work of national interest or exceptional additional work.
Employees must be granted a weekly rest of at least 24 consecutive hours from midnight to midnight. The day on which this rest day falls shall be the same for all employees unless the establishment needs to stay permanently open, in which case weekly rest can be organized in rotation.
Weekly rest periods may be suspended when the nature of the establishment's activity justifies it, as well as in certain cases of urgent work or exceptional additional work. Employees required to work on their rest days shall be entitled to compensatory rest equivalent to the time worked within a maximum period of a month.
Note: The granting of compensatory leave shall not take away from the employee's right to receive the premium for overtime performed on rest days.
Employees must generally be paid on public holidays as if they are working. There are 12 days of public holidays in Morocco for 2024.
| Holiday | Date |
|---|---|
| Proclamation of Independence | January 11 |
| Eid al-Fitr | April 10 |
| Labor Day | May 1 |
| Eid al-Adha | June 16 |
| Fatih Muharram | July 7 |
| Enthronement | July 30 |
| Oued Ed-Dahab Day | August 14 |
| Revolution Day | August 20 |
| Youth Day | August 21 |
| Eid al-Mawled | September 15 |
| Green March Day | November 6 |
| Independence Day | November 18 |
Employees may be required to work on public holidays due to the continuous nature of their activities, provided that they are paid a 100% premium or granted a compensatory rest in lieu of the premium.
Employees who have completed 6 months of continuous service are entitled to a paid annual leave equivalent to 1.5 days for every month worked. Moreover, the employee's entitlement shall increase by 1.5 days after every 5 year of service, up to a maximum total duration of 30 days.
Annual leave may, after an agreement between the concerning parties, be split or accumulated over 2 consecutive years, provided that at least 12 days of leave is taken per year.
Note: In determining an employee's annual leave entitlement, it is important to keep in mind that a month corresponds to either 26 days or 191 hours of actual work
Employees are entitled to up to 180 days of sick leave per year, provided that they notify their employers of their sickness within 48 hours. If the sickness lasts for more than 4 days, the employee shall inform their employers of the probable duration of absence and produce a medical certificate.
Unless otherwise stipulated under the company regulations, an individual or a collective agreement, sick leave shall not be paid by the employer. However, they may be entitled to receive allowances from the CNSS, provided that they have met the relevant qualifying conditions.
Note: Employees whose sickness last longer than the stipulated limit, or is deemed unable to continue performing their work, will be considered to have resigned.
Pregnant employees are entitled to 14 weeks of maternity leave, with at least 7 consecutive weeks to be taken after childbirth. This leave can be extended in the following circumstances:
| Circumstances justifying maternity leave extension | Maternity leave extension |
|---|---|
| Pathological condition resulting from pregnancy or childbirth | Maternity leave can be extended to up to 8 weeks before expected delivery and 14 weeks after childbirth. |
| Extended leave to take care of children |
Employees can take up to 90 days of extended leave, provided that the employer is notified 15 days before the end of their initial leave. Furthermore, both employers and employees can also agree to a year of unpaid leave. |
Maternity pay will be fully covered by the CNSS, provided that the employee has met the contributory requirements for it.
Employees are entitled to an aggregate of 3 days of paid paternity leave, which shall be taken within a month of childbirth. If the childbirth takes place on the employee's rest day, paid annual leave or sick leave of any kind, the paternity leave period shall be extended by 3 days.
Paternity leave pay shall be covered by the employer at 100% of the wage the employee would have earned if they were to work during the day, and this can then be reimbursed by the CNSS within certain limits.
Employees are entitled to the following leaves, which are paid for employees who are paid on a monthly basis:
| Leave Type | Duration | Note |
|---|---|---|
| Bereavement leave for the death of the employee's spouse, child or parent | 3 days | Only a day of this leave is paid for employees who are not paid on a monthly basis. |
| Bereavement leave for the death of the employee's sibling or in-law | 2 days | This leave is not paid for employees who are not paid on a monthly basis. |
| Leave for circumcision | 2 days | This leave is not paid for employees who are not paid on a monthly basis. |
| Leave for the marriage of the employee's child | 2 days | This leave is not paid for employees who are not paid on a monthly basis. |
| Leave for the surgical operation of the employee's spouse or child | 2 days | This leave is not paid for employees who are not paid on a monthly basis. |
| Leave for the employee's marriage | 4 days | Only 2 days of this leave are paid for employees who are not paid on a monthly basis. |
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