HR Software for Morocco
Leave Policy
Maternity Leave
Employees are entitled to 14 weeks of paid vacation. The employee receives 100% of the salary up to a maximum of 6000 MAD, paid by the National Social Security Fund (CNSS). Payment during maternity leave is subject to contributions paid to the CNSS in the six months preceding the start of this leave, the amount of which is limited. The holiday begins 7 weeks before the expected date of delivery and ends 7 weeks after the due date.
You can use the leave module in IceHrm to manage maternity leave in Morocco.
Paternity Leave
Employees are entitled to up to 3 days of paid paternity leave. Eligible employees receive 100% of the employee’s average salary paid by the employer, which is then reimbursed by the CNSS up to a maximum of DH692.30. The leave is granted immediately after the birth of the child and can be taken as three consecutive days or separately as agreed between the employee and his supervisor, but must be taken within one month of the birth of the child.
Sick Leave
Employees in Morocco are entitled to up to 52 weeks of sick leave provided they can prove that they have paid 54 days of contributions to the National Social Security Fund (CNSS) in the six months preceding the incapacity or illness.
Depending on the duration, this vacation is paid at different rates and by different payers:
| Period | Pay | Payer |
|---|---|---|
| 1-3 days | 0% | Employer |
| 4+ days | 66% of base salary | Social Security (CNSS) |
Pay & Tax
Minimum Wage Requirements
The minimum wage is MAD 2,828 per month.
Individual Income Tax
Income tax in Morocco is calculated based on progressive tax rates set by the government. To calculate the income tax owed, a variable deduction is made depending on the taxable annual income.
| Annual Taxable Income (MAD) | Tax Rate (%) | Deduction (MAD) |
|---|---|---|
| 0 to 30,000 | 0 | 0 |
| 30,001 to 50,000 | 10% | 3,000 |
| 50,001 to 60,000 | 20% | 8,000 |
| 60,001 to 80,000 | 30% | 14,000 |
| 80,001 to 180,000 | 34% | 17,200 |
| Over 180,000 | 38% | 24,400 |
Payroll Cost
The cost to the employer is generally estimated at 21.94% of the employee’s wages.
- Social benefits in the short term*: 1.05%
- Long-term social benefits*: 7.93%
- Compulsory health insurance: 4.11%
- Workers’ compensation insurance: 0.85%
- Vocational training tax: 1.60%
- Family benefits: 6.40%
*up to a maximum contribution salary of MAD 6,0000.
Overtime Pay & Maximum Hours
The standard working hours are 8.8 hours per day and 44 hours per week. The normal working week lasts from Monday to Friday.
Overtime must be paid and is not included in the salary. Hours worked outside of standard working hours are considered overtime. An employee may work a maximum of 138 hours in four months and 250 hours in a year. Employees receive compensation for additional hours:
- 125% of the hourly rate for overtime worked between 6:00 a.m. and 9:00 p.m
- 150% of the hourly rate for overtime worked between 9 p.m. and 6 a.m
- 200% of the hourly rate for overtime worked on weekends and public holidays.
Termination
Termination Requirements
Dismissals must take into account complex rules and the regulations of the country in which an employee is employed. Off-boarding is always carried out by the employer with the main participants. It may include ad hoc fees as well as required or recommended steps for specific termination cases.
Terminations in Morocco can be complex. Employers in Morocco can terminate employees at will. Compliant terminations are:
- Voluntary by the employee
- By mutual agreement
- Unilaterally by the employer due to:
1. Probation period
2. Offense that undermines honor, trust or good morals
3. Disclosure of a professional secret that caused damage to the company - When the contract expires
Notice Period
The notice period depends on the length of the employment relationship and the employee’s length of service.
- Manager
1. Less than 1 year of employment – 1 month notice period
2. 1 to 5 years of service – 2 months notice period
3. More than 5 years of employment – 3 months notice period - Employees
1. Less than 1 year of employment – 8 days notice period
2. Between 1 and 5 years of employment – 1 month notice period
3. Over 5 years of employment – 2 months notice period
Severance for Employees
In Morocco, all employees who are dismissed due to unfair dismissal are entitled to severance pay.
To protect you from unforeseen financial risks arising from dismissals, IceHrm applies a severance pay provision in all employment contracts in this country. IceHrm has extensive expertise in managing litigation risk globally and our severance provision calculation is based on prevailing common law or statutory requirements and best local practices. If your employee resigns or is not entitled to severance pay, you will receive a refund of any unused amounts.
Statutory Time Off
Paid Time Off
Full-time employees are entitled to 18 workdays of paid time off (PTO) per year. Part-time employees are not eligible for PTO. The PTO entitlement is credited monthly at 1.5 days per month.
Public Holidays
There are 16 public holidays per year in Morocco. Some of these holidays are religious holidays that mark the most important festivals in the Muslim calendar. Since the Muslim calendar follows the lunar calendar, the dates of these holidays change every year.
Public holidays
New Year’s Day
- Anniversary of the Independence Manifesto
- Eid al-Fitr (2 days)
- Labour Day
- Eid al-Adha (2 days)
- Islamic New Year
- Feast of the Throne
- Oued Ed-Dahab Day
- Revolution Day
- Birthday of King Mohammed VI and Youth Day
- Prophet’s Birthday (2 days)
- Green March Day
- Independence Day of Morocco
Onboarding
Onboarding
Onboarding takes 3 working days. The documents must be completed 1 day before the start date.
Additional Info
Employment Contract Details
The contracts must be written in French and can be translated into English. They must be in writing and signed by both parties.
A contract must contain:
- Surname
- Compensation
- Position and job description
- Location and working hours
- Probationary period
- Paid leave
- Professional commitments
Probation Period
The minimum duration of the probationary period depends on the specific category of the employee. The usual minimum duration of the probationary period is 45 days and the maximum duration is 90 days. However, for senior positions, the minimum probationary period is 90 days and the maximum probationary period is 180 days.