Employer Record in Morocco

Basic information

Capital: Rabat

Time zone: GMT+1

Languages: Arabic

Currency code: MAD

Human Resources at a Glance 

Contract Terms

Contracts must be in French and can be translated into English. They must be in writing and signed by both parties.

A contract must include:

• Name
• Remuneration
• Position and job description
• Location and working hours
• Trial period
• Paid time off
• Professional obligations

Guidelines Regarding Probation Period/Trial Period

The minimum probation will vary according to the category of the employee. The standard minimum probation period is 45 days, with a maximum of 90 days. However, for managerial positions, the minimum probation is 90 days and the maximum trial period is 180 days.

Regulations and Rules Regarding Working Hours

Standard working hours are 8.8 hours per day, and 44 hours per week. The standard work week is from Monday to Friday.

Overtime payment is mandatory and is not included in the salary. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 138 hours over four months and 250 hours a year. For additional hours, employees are paid:

• 125% of the hourly rate for overtime undertaken between 6:00-21:00
• 150% of the hourly rate for overtime undertaken between 21:00-6:00
• 200% of the hourly rate for overtime undertaken on weekends and public holidays.

Minimum Wage Requirements

The minimum wage is MAD 2,828 per month.

Termination 

Grounds

Terminations in Morocco can be complex. There is at-will termination in Morocco for employers. Compliant terminations include:

• Voluntarily by the employee
• By mutual agreement
• Unilaterally by the employer based on:
  • Probation period
  • Offense undermining honor, trust, or good morals
  • Disclosure of a professional secret that has caused damage to the company
• By the expiration of the contract

Notice Period

The notice period will depend on the length of employment and seniority of an employee.

• Manager
  • Less than 1 year of employment – 1 month notice period
  • Between 1 to 5 years of employment – 2 months notice period
  • Over 5 years of employment – 3 months notice period
• Employee
  • Less than 1 year of employment – 8 days notice period
  • Between 1 to 5 years of employment – 1 month notice period
  • Over 5 years of employment – 2 months notice period

Severance Pay

If an employee is unfairly dismissed by the company after having served for at least six months, they are entitled to receive severance pay. The severance pay includes payment for any unused annual leave, including the current year’s entitlement and any leave carried over from the last two years. The amount of severance pay is determined based on the employee’s years of service as follows:

Tenure	Severance Amount
First 5 years	96 hours of wages per year of service
6-10 years	144 hours of wages per year of service
11-15 years	192 hours of wages per year of service
>15 years	240 hours of wages per year of service

Payment & leave Compensation & Holidays 

SalaryPayment

To comply with regulations in Morocco, employers must ensure that wages are paid in Moroccan currency, using cash, check or bank transfer. White-collar employees must be paid at least once per month, while blue-collar employees must be paid at least twice per month. Additionally, employers must display information at the workplace indicating the date, time and location of wage payments.

Payslip 

Payslips with the following information must be provided to employees:

Employer’s name, address and CNSS registration number
Employee’s name, date of birth and CNSS registration number
Date of payslip and pay period
Working hours/days worked, including any overtime
Payment in kind or additional pay
Gross and net pay, stating any deductions for tax and social security
*Electronic payslips are acceptable.

Annual Leave

Full-time employees are entitled to 18 working days of paid time off (PTO) a year. Part-time employees are not entitled to PTO. PTO accrues monthly at 1.5 days per month.

Sick Leave

Employees in Morocco are entitled to up to 52 weeks of sick leave, as long as they can prove they have made 54 days worth of contributions to the National Social Security Fund (CNSS) in the 6 months preceding the incapacity or sickness.

This leave is paid at different rates and by different payers depending upon length:

Period	Pay	Payer
1-3 days	0%	Employer
4+ days	66% of base salary	Social Security (CNSS)

Maternity & Parental Leave

Employees are entitled to 14 weeks of paid leave. The employee will receive 100% of salary capped at 6000 MAD, paid by National Social Security Fund (CNSS). Payment during maternity leave is subject to contributions, which are capped, made to CNSS in the 6 months preceding the start of this leave. This leave begins 7 weeks before the expected delivery date and ends 7 weeks after the date of birth.

Employees are entitled to up to 3 days of paid paternity leave. Eligible employees will receive 100% of the employee’s average salary paid by the employer, who is then reimbursed by CNSS to a maximum of 692.30 DH. The leave is granted immediately after the birth of the child and can be taken as 3 continuous days or separately as agreed upon between the employee and their manager, but must be taken within 1 month of the birth of the child.

Tax and Social Security Information

Personal Income Tax

The individual income tax ranges from 10% to 38%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

Social security

In Morocco, the Caisse Nationale de Sécurité Sociale (CNSS) fund is the only compulsory social security regime. Private social security programs are optional. Employers are required to collect and transfer their employees’ social security contributions to the CNSS fund along with their own contributions.

Type	Employee Contribution (%)	Employer Contribution (%)	Monthly Salary Limit(MAD)
Family allowance		6.40	No cap
Social allocation (Covers short-term, e.g. sickness, maternity & long term e.g. old age, disability pension)	4.48	8.98	6,000
Vocational training	一	1.60	No cap
Mandatory medical care	2.26	4.11	No cap

Public Holidays 2024

Occasion	Date
Independence Manifesto Day	1.11
Fid al-Fit	4.1
Labour Day	5.1
Eid al-Adha	6.17
|slamic New Year	7.8
Throne Day	7.3
Oued Ed-Dahab Day	8.14
Revolution Day	8.2
Youth Day	8.21
Prophet Muhammad’s Birthday	9.15-9.16
Green March Day	11.6
Independence Day	11.18