Morocco

Employ in Morocco without an entity.

A contract under Morocco's Labour Code, pay in dirhams, and social security and income tax handled every month. One contact and one invoice.

The facts of employing in Morocco.

  • Paid in dirhams, every month.

    The Labour Code requires wages in Moroccan currency.

  • A 44-hour week.

    With at least 24 hours of rest each week.

  • 18 days of annual leave.

    Rising by a day and a half for every five years of service, up to 30.

  • Two statutory schemes.

    Social security through the CNSS and health insurance through the AMO, each explained below.

What employing in Morocco involves, in plain words.

Each is handled for everyone you employ through Global Kinect EOR.

Contracts

A contract need not be written. A fixed-term contract is allowed only in set cases, such as replacing an absent employee or a seasonal peak.

  • Trial period: up to 3 months for managers, a month and a half for employees and 15 days for workers.
  • A trial period may be renewed once.
CNSSSocial security

Family allowances, short-term benefits including cover for loss of employment, and the pension.

  • Family allowances: 6.40% from the employer, on all pay.
  • Short-term benefits: 1.05% from the employer and 0.52% from the employee, on pay up to MAD 6,000 a month.
  • Pension: 7.93% from the employer and 3.96% from the employee, on pay up to MAD 6,000 a month.
AMOHealth insurance

Compulsory health insurance, paid by both the employer and the employee.

IRIncome tax

Progressive income tax, withheld by the employer from pay each month.

Leave

Annual leave builds up at a day and a half for each month of service.

  • 18 working days a year, plus a day and a half for every five years of service, up to 30.
  • Maternity leave: 14 weeks.
Long-service pay

The Labour Code adds a seniority bonus to pay.

  • 5% after 2 years, 10% after 5, 15% after 12, 20% after 20 and 25% after 25.
Ending employment

Notice applies, never less than eight days. An employee dismissed after six months' service or more is owed a statutory payment.

  • For each year of service: 96 hours' pay for years one to five, 144 for six to ten, 192 for eleven to fifteen and 240 after fifteen.
  • It is not due for gross misconduct.
  • An unfair dismissal adds damages of a month and a half's pay per year of service, up to 36 months.

Hiring in Morocco, step by step.

  1. You choose the person

    And agree the role and the salary in dirhams.

  2. The contract is put in place

    Under Morocco's Labour Code, with a work permit where one is needed.

  3. They are paid monthly

    In dirhams, with social security and income tax handled.

  4. You get one invoice

    With every other country you hire in.

Questions about employing in Morocco

What does an employer pay into social security in Morocco?

Employers in Morocco pay into the CNSS each month. Family allowances are 6.40% of all pay. Short-term benefits are 1.05% and the pension 7.93%, both on pay up to MAD 6,000 a month. Employees pay 0.52% and 3.96% on the same pay. Employer and employee also both pay into the AMO, the compulsory health insurance scheme.

Is a 13th-month salary required?
No. The Labour Code does not require one. It is owed only where a contract, a collective agreement or custom sets it.
Can we employ a foreign national?
Yes. Their contract follows the official model and needs the approval of the Ministry of Employment, given as a visa on the contract. The contract takes effect from the date of that visa.
Which day is the weekly rest day?
Each employee has at least 24 hours of rest a week, from midnight to midnight. The law allows it on a Friday, a Saturday, a Sunday or the local market day.

Employing in Morocco, worked through in full.

The guide goes further than this page.

Hiring in Morocco? Tell us about the role.