Employment in Morocco is governed by the Labour Code (Law No. 65-99) and its implementing decrees. Minimum wages are raised by government decree after tripartite social dialogue, and social security is administered by the CNSS. Here is what employers need to know about leave, pay, tax and ending employment.
The Labour Code sets minimum leave for private-sector employees. Collective agreements and employment contracts can be more generous. Public servants have their own rules, including longer paternity leave.
1.5 working days per month of service after 6 months, plus 1.5 days for every 5 years of service, up to 30 working days.
Paid by the CNSS as a daily allowance for eligible employees, subject to its contribution ceiling and prior contribution conditions.
Paid leave for the birth of a child, taken within one month of the birth, consecutively or not by agreement with the employer.
The CNSS pays a daily allowance of two thirds of the average daily wage from the 4th day of illness to eligible employees.
An employee cannot be dismissed while she is pregnant or on maternity leave, or for a period after she returns, except for serious misconduct or reasons unrelated to the pregnancy. After returning, mothers are entitled to paid nursing breaks during the working day.
Set up each Moroccan leave type in IceHrm with its own accrual, carry forward and approval rules, including the 1.5 days a month accrual and extra days for long service. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
Morocco has two statutory minimum wages: the SMIG for industry, commerce and services, and the SMAG for agriculture. Both were raised by 5% in 2026, the second tranche of the April 2024 tripartite social agreement.
From 1 January 2026, for non-agricultural work. About MAD 3,423 a month for 191 hours.
From 1 April 2026, for agricultural work.
2,288 hours a year in non-agricultural activities, which can be spread over the year, with a maximum of 10 hours a day.
| When overtime is worked | Normal working day | Weekly rest day |
|---|---|---|
| Between 6am and 9pm | 25% | 50% |
| Between 9pm and 6am | 50% | 100% |
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so day, night and rest day overtime premiums reflect what was actually worked. Time & attendance →
Residents are taxed on worldwide income at progressive rates. Employers withhold income tax (IR) from salaries every month, and an employee with a single Moroccan employer and no other income does not need to file a return.
| Annual taxable income | Rate |
|---|---|
| MAD 0 – 40,000 | 0% |
| MAD 40,001 – 60,000 | 10% |
| MAD 60,001 – 80,000 | 20% |
| MAD 80,001 – 100,000 | 30% |
| MAD 100,001 – 180,000 | 34% |
| Over MAD 180,000 | 37% |
Incentives exist for some new hires, such as an exemption for employees under 35 hired on permanent contracts before the end of 2026, and a capped exemption for early employees of newly created companies.
The CNSS is the only mandatory social security scheme. Contributions are calculated on gross salary, excluding exempt allowances, and declared and paid monthly.
| Contribution | Employer | Employee |
|---|---|---|
| Family allowances | 6.40% | – |
| Social benefits (capped) | 8.98% | 4.48% |
| Compulsory health insurance (AMO) | 4.11% | 2.26% |
| Vocational training tax | 1.60% | – |
Employers must also insure employees against workplace accidents and occupational diseases with a private insurer; the premium depends on the activity and claims history.
Build Moroccan pay the way you already structure it, with your own salary components, deductions and formula columns, such as a capped CNSS contribution column. Want to know how well IceHrm handles payroll calculations for Morocco? Contact us or see Payroll →
Employment in Morocco is not “at will”. An employer needs a valid reason related to the employee’s conduct or capability, or to the operating needs of the business, and must follow the disciplinary procedure, including hearing the employee, before dismissing them.
| Length of service | Managers (cadres) | Employees and workers |
|---|---|---|
| Less than 1 year | 1 month | 8 days |
| 1 to 5 years | 2 months | 1 month |
| More than 5 years | 3 months | 2 months |
Employees on open-ended contracts dismissed after at least 6 months’ service are entitled to severance pay, unless dismissed for serious misconduct. It is calculated in hours of salary for each year of service.
| Years of service | Hours of pay per year |
|---|---|
| Years 1 to 5 | 96 hours |
| Years 6 to 10 | 144 hours |
| Years 11 to 15 | 192 hours |
| Beyond 15 years | 240 hours |
If a court finds the dismissal unfair, damages of 1.5 months’ salary per year of service, up to 36 months, are payable in addition to severance and notice. Final pay includes unused annual leave.
Morocco has 11 national holidays on fixed dates and 4 religious holidays that follow the Islamic lunar calendar, so their Gregorian dates move about 11 days earlier each year.
Some religious holidays are observed over more than one day, and exact dates are confirmed by the moon sighting shortly beforehand.
Leave groups give each office its own holiday calendar, so you can add each year’s confirmed Eid dates for your Moroccan team while staff elsewhere follow their own public holidays. Holiday calendars →
The open-ended contract is the norm. A written contract is strongly recommended, and employers must register every employee with the CNSS so contributions and benefits start from the first day.
| Category | Probation |
|---|---|
| Managers (cadres) | 3 months |
| Employees | 1.5 months |
| Workers | 15 days |
Fixed-term contracts are only allowed in cases listed in the Labour Code, such as replacing an absent employee, a temporary increase in activity or seasonal work. When a new business opens or a new product is launched, a fixed-term contract of up to 1 year can be used and renewed once, for 2 years in total; after that the contract becomes open-ended.
Send contracts for e-signing, store them with CNSS and ID documents on the employee’s record, and track onboarding with task lists so nothing is missed on day one. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Morocco, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Morocco? Talk to us.
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