Morocco

Morocco, strategically located in North Africa, offers a unique blend of cultural heritage and modern infrastructure. With a growing economy and a skilled workforce, it presents numerous opportunities for businesses looking to expand.Understanding Morocco's employment laws, tax obligations, and payroll practices is essential for compliance and successful operations.
Contractor Management
EOR
Payroll
Contractor of Record
Currency
Moroccan dirham (MAD)
Payroll Frequency
Monthly
Employer Taxes
14.69% to 18.19%

Overview

Population
~37 million
Language
Arabic and Amazigh; French is widely used in business
Capital
Rabat
Currency
Moroccan dirham (MAD)
Country code
+212
Min wage
Non-agricultural sectors: MAD 17.10/hour (approx. MAD 3,266.55/month) Agricultural sectors: MAD 93/day (approx. MAD 2,418/month)
Working hours
10 hours per day
Weekdays
Monday to Friday
Work hours per week
44 hours per month

Payroll

Salaried Employees
Time-Based Employees
13th Salary

Not mandatory but commonly practiced

Avg employer tax
  • 14.69% to 18.19%

Tax Breakdown

Employer Contributions:

Social Security (CNSS)
Approximately 20.71% to 25.71% of gross salary, covering family benefits, social benefits, and health insurance
Professional Training Tax
1.6% of gross salary
Social Solidarity Tax
  • 2.5% for companies with net profits between MAD 5 million and MAD 40 million
  • 3.5% for companies with net profits exceeding MAD 40 million

Employee Contributions:

Social Security (CNSS)
Approximately 8.05% of gross salary

Personal Income Tax (PIT) - Progressive Rates:

Up to MAD 30,000
0%
MAD 30,001 – 50,000
10%
MAD 50,001 – 60,000
20%
MAD 60,001 – 80,000
30%
MAD 80,001 – 180,000
34%
Above MAD 180,000
37%

VAT

VAT

20%

Tax Calculation for Morocco
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Morocco typically includes the following steps to ensure a smooth transition for new hires:

Employment Contract

Must be in writing and include job title, duties, salary, working hours, leave entitlements, and termination conditions.

Registration with Authorities

Register the employee with the National Social Security Fund (CNSS) before the commencement of work.

Payroll Setup

  • Ensure accurate calculation and withholding of taxes and social contributions.
  • Provide payslips detailing earnings and deductions.

Employee Documentation

Collect personal identification, bank account details, and tax information.

Workplace Policies

Provide access to company policies, health and safety guidelines, and any applicable collective agreements.

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Morocco
When drafting an employment contract for employees in Morocco, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
  • Employees are entitled to sick leave, provided they present a medical certificate. The duration and compensation depend on the length of service and collective agreements.

Maternity leave
  • 14 weeks of paid leave, with benefits covered by the National Social Security Fund (CNSS).

Paternity leave
  • 3 days of paid leave.

Other Leaves:

  • Employees may be entitled to additional leaves such as marriage leave, bereavement leave, and unpaid leave, as stipulated by the labor code or collective agreements.

Annual Leave
  • Employees are entitled to a minimum of 1.5 days of paid leave for each month of effective service, totaling 18 days per year.

14 Public holidays in Morocco

Note: Employees are entitled to paid leave on public holidays. If required to work, compensatory time off or additional pay is mandated.

1st
New Year's Day
11th
Proclamation of Independence
14th
Amazigh New Year
31st
Eid al-Fitr (tentative)
1st
Labor Day
7th
Eid al-Adha (tentative)
27th
Islamic New Year (tentative)
30th
Throne Day
14th
Oued Ed-Dahab Day
20th
Revolution Day
21st
Youth Day
5th
Prophet Muhammad's Birthday (tentative)
6th
Green March Day
18th
Independence Day
  • 1 January: New Year's Day
  • 11 January: Anniversary of the Independence Manifesto
  • 20 March: March Equinox
  • 1 May: Labour Day
  • 13 May: Eid al-Fitr
  • 14 May: Eid al-Fitr holiday
  • 21 June: June Solstice
  • 21 July: Eid al-Adha
  • 22 July: Eid al-Adha
  • 30 July: Feast of the Throne
  • 10 August: Hijra New Year
  • 14 August: Anniversary of the Recovery Oued Ed-Dahab
  • 20 August: Anniversary of the Revolution of the King and the People
  • 21 August: Youth Day
  • 22 September: September Equinox
  • 19 October: The Prophet Muhammad's Birthday
  • 20 October: The Prophet Muhammad's Birthday holiday
  • 6 November: Anniversary of the Green March
  • 18 November: Independence Day
  • 21 December: December Solstice

Termination Process

Permissible Grounds

  • Mutual agreement
  • Resignation
  • Dismissal for just cause
  • Redundancy

Notice Period

Varies based on the employee's category and length of service, typically ranging from 8 to 30 days.

Severance Pay

Employees dismissed without just cause are entitled to severance pay, calculated based on their length of service and average wages.

Probation Period

As previously mentioned under Workplace Overview.

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Grow Your Team in Morocco
with RemotePass

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Morocco.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

Free 7-day trial

No credit card required

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Hiring in Morocco | Payroll, Tax & Employment Guide

Morocco offers French-speaking talent aligned with European time zones at costs below Western Europe, making it practical for customer support, BPO, and IT roles.

RemotePass simplifies hiring in Morocco by handling compliance, payroll, contracts, and benefits so you can focus on growing your team with confidence.

Key Takeaways for Hiring in Morocco

  • Morocco observes 14 public holidays, including fixed and Islamic-calendar holidays
  • Termination rules differ sharply depending on whether dismissal is with cause, without cause, or via mutual agreement, each requiring defined procedures and documentation
  • Eligible employees receive severance based on hours of pay per year of service, with higher multipliers as tenure increases
  • Final pay must be processed promptly, and employers must issue required certificates such as the work certificate and final settlement (solde de tout compte)
  • For foreign employees, employers must handle visa and residence permit updates or cancellations following termination.

Quick Facts For Hiring In Morocco

Continent
Africa
Capital
Rabat
Currency
Moroccan Dirham (MAD)
Language
Arabic (Official)
Amazigh (Official)
French (widely used in administration and business)
Payroll Cycle
Monthly
Pay Date
Before the end of the month

Morocco Employment Contract Overview

Employment contracts in Morocco follow a structured legal framework designed to ensure clarity around contract type, language requirements, probation rules, notice periods, and statutory entitlements.

Below is the core structure we use when preparing compliant employment contracts for hires in Morocco.

Contract Type
Fixed-term / Open-ended
Local Language Required?
Yes (French)
Bilingual?
Yes
Probation Period
For contracts with an indefinite term, the trial periods are:
Three months for executives
1.5 months for salaried employees
15 days for other workers
The trial period can be extended one time.
Minimum Paid Time Off
Employees become eligible for paid annual leave after six months of uninterrupted service with the same employer, accruing 1.5 days of leave per month worked.
After completing five years with the employer, the annual leave entitlement increases by 1.5 days each year, up to a maximum of 30 days.
Public Holidays
14 public holidays
Notice Period
Less than six months of service: No specific legal notice period is required, but generally a short notice is expected (often agreed upon in the contract or collective agreement).
Six months to less than two years of service: Eight days
Two years to less than five years of service: One month
Five years or more of service: Two months
For Executives:
Less than one year: One month
One to five years: Two months
More than five years: Three months

What Do You Need To Include In A Moroccan Employment Contract?

Here’s what you need to include to stay compliant when drafting an employment contract in Morocco.

Employee Information

  • Full name

  • ID number

  • Role / Job title

  • Start date

  • Contract duration

  • Working hours

  • Probation and notice conditions

  • Termination provisions

  • Compensation details

  • Nationality

  • Address

  • Date of birth

  • Leave entitlements

How Does Payroll and Taxation Work In Morocco?

Morocco’s payroll system combines statutory working-hour rules, social security obligations, and mandatory contributions that employers must manage each month.

Below is a clear breakdown of how payroll is structured and what employers need to account for when paying staff.

Payroll Setup

Salary currency

Salaries are required to be paid in Moroccan dirhams

Minimum Wage

The minimum hourly wage for non-agricultural jobs is set at 17.10 Moroccan dirhams.

Hours per Week

Standard working hours typically amount to 2,288 hours annually or 44 hours per week. These hours can be allocated throughout the year based on the employer’s requirements, as long as daily working hours do not surpass 10 hours.

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

If an employee’s salary doesn’t factor in seniority (as specified in the employment contract, internal rules, or a collective agreement), they qualify for a seniority bonus calculated as follows:

  • Two to five years of service: 5% of annual wages

  • Five to 12 years: 10% of annual wages

  • 12 to 20 years: 15% of annual wages

  • 20 to 25 years: 20% of annual wages

  • Over 25 years: 25% of annual wages

Service refers to time worked, whether continuous or not, with the same employer.For calculating the seniority bonus, the length of service includes not only actual hours worked but also:

  • Annual leave

  • Temporary work stoppages due to force majeure (e.g., natural disasters, power outages, raw material shortages)

  • Temporary business closures resulting from judicial or administrative decisions.

In this context, annual wages cover overtime and other compensation, with certain exceptions.

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in Morocco.

What Payroll Taxes Do Employers Pay in Morocco?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Family allowances:

6.74%

Retirement, disability and health insurance:

8.6%

Social security (health insurance and workplace accidents):

1.65%

Professional training tax:

1.6%

What Payroll Taxes Do Employees Pay in Morocco?

Individual Income Tax

As of January 1, 2025, Morocco's individual income tax (IIT) system underwent significant reforms under the 2025 Finance Law. Please see the brackets and rates below.

Social Contributions


Retirement, disability, and death insurance:

3.52%

Health insurance (AMO – Assurance Maladie Obligatoire):

2.26%

Social security (workplace accidents):

0.51%

Income Tax Brackets and Rates

Annual Income (MAD)
Threshold (MAD)
Tax Rate Tax On
Up to 40,000

0%

0

40,001 – 60,000

10%

2,000

60,001 – 80,000

20%

6,000

80,001 – 100,000

34%

12,000

100,001 – 180,000

37%

39,200

These are combined with each region’s tax rates, which differ.

Hiring cost calculator 

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Thank you! Your submission has been received!
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Mandatory Employee Benefits in Morocco

Employment of expats is supported in this country.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Health Insurance (Assurance Maladie Obligatoire - AMO) is mandatory for all employees (locals and expats under Moroccan contracts) and is administered through CNSS, with contributions shared between employer and employee. AMO provides access to basic healthcare services and reimbursement for medical expenses.

Pension/Social Security Government

Payroll Contributions

All employers are required to participate in the social security system and must register every employee. Foreign workers employed in Morocco are included under the same conditions as Moroccan citizens. The old-age pension amounts to 50% of the insured person’s average monthly earnings over the 96 months preceding retirement.

Other Statutory Benefits Government

Payroll Contributions

Professional training tax is mandatory to fund vocational training.

Leave And Holiday Entitlement In Morocco

Annual leave

Employees become eligible for paid annual leave after six months of uninterrupted service with the same employer, accruing 1.5 days of leave per month worked. After completing five years with the employer, the annual leave entitlement increases by 1.5 days each year, up to a maximum of 30 days.

With mutual consent, annual leave can be divided or carried over across two consecutive years. The leave schedule must be shared with eligible employees at least 30 days before leave starts and posted in a common workplace area.

Payment for annual leave must be made no later than the day before the leave begins.

Public holidays

Morocco observes 14 national public holidays, four of which are Islamic holidays with dates that vary each year on the Gregorian calendar.

Fixed-date holidays include:

  • January 1: New Year’s Day

  • January 11: Anniversary of the Manifesto of Independence

  • January 12 or 13: Amazigh (Berber) New Year

  • May 1: Labor Day

  • July 30: Throne Day

  • August 14: Oued Ed-Dahab Day

  • August 20: Revolution of the King and People Day

  • August 21: King Mohammed VI’s Birthday (Feast of Youth)

  • November 6: Feast of the Green March

  • November 18: Independence Day

Holidays without fixed dates include:

  • Islamic New Year

  • Prophet Muhammad’s Birthday

  • Eid al-Fitr

  • Eid al-Adha

Sick Leave

If an employee is unable to work due to illness or an accident, they must notify their employer within 48 hours.

For absences longer than four days, they must inform the employer of the expected duration and provide a medical certificate. The employer may require an examination by a doctor of the employer’s choosing at the employer’s expense.

If the absence lasts more than 180 consecutive days (excluding occupational injuries or disease) or the employee is deemed unfit to continue working, the employee may be considered to have resigned.

Sick leave benefits are provided by the National Social Security Fund. Employees must have contributed at least 54 days in the last six months, unless the absence is due to a non-occupational accident.

Benefits amount to two-thirds of the average monthly wage from the previous six months and are paid from the fourth day of illness for up to 52 weeks within 24 months.

Maternity Leave

Employees may take up to seven weeks of maternity leave before the expected delivery date and 7 weeks after, totaling 14 weeks. If the baby arrives early, leave extends to ensure a full 14 weeks. Additional leave may be granted in medical complications.

Employers cannot terminate employment due to pregnancy or during maternity leave, except for serious misconduct; termination may only take effect after maternity leave ends.

Employees with at least 54 days of social security contributions in the previous 10 months qualify for maternity benefits covering 14 weeks at 100% of the worker’s average wage over the prior six months.

For 12 months after returning to work, mothers are entitled to two 30-minute breastfeeding breaks per day.

Paternity Leave

Fathers are entitled to three days of paid leave for the birth of their child. These days do not need to be taken consecutively but must be used within one month of the birth. The employer pays these days and is reimbursed by the National Social Security Fund.

Other Types of Leave

Personal Leave entitlements include:

  • Employee’s own marriage: Four days off (two paid)

  • Marriage of a child or stepchild: Two days off

  • Death of spouse, child, grandchild, parent, or stepchild: Three days off (one paid)

  • Death of a sibling or a sibling/parent of the spouse: Two days off

  • Circumcision of a child: Two days off

  • Surgery of a spouse or dependent child: Two days off

Termination and Offboarding in Morocco

Morocco provides defined procedures for how employment must end. Below is a breakdown of the notice rules, severance entitlements, and documentation required for compliant offboarding.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Morocco Employee Resignation

Notice

Form

The employee must provide written notice to the employer before resigning.

Notice period

Notice periods depend on the employee’s length of service:

Category Length of Service Notice Period
Non-Cadre
(Employé / Ouvrier)
Less than one year

Eight days

From one to five years

One month

More than five years

Two months

Cadre
(Manager / Executive)
Less than one year

One month

From one to five years

Two months

More than five years

Three months

Failure to respect the notice period may lead to compensation equivalent to the notice duration.

An employee may terminate the employment contract without prior notice in the event of:

  • A grave insult

  • Physical assault or aggression

  • Incidents of sexual harassment

Payment in lieu of notice or notice waiver

permitted by agreement between parties.

End-of-Service Benefits

Severance/Gratuity

Generally, no severance pay is due for voluntary resignation, unless otherwise specified in contract or collective agreement.

Other Benefits

  • Payment for unused paid leave

  • Payment of any outstanding salary, bonuses, or accrued benefits

  • Settlement of social security and other statutory contributions up to the last working day

Termination Documentation

Employer must provide:

  • Work certificate (certificat de travail).

  • Employment certificate (attestation de travail).

  • Final settlement document (solde de tout compte), signed by both parties.

Employer Termination With Cause in Morocco

Acceptable grounds

Grounds for terminations with cause due to serious misconduct (licenciement pour faute grave) include:

  • Revealing a trade secret that harms the employer

  • Theft

  • Breach of trust

  • Being intoxicated or using illegal drugs in public

  • Physical assault

  • Serious verbal abuse

  • Intentional and unjustified refusal to carry out assigned duties

  • Unjustified absence exceeding four days or eight half-days within a 12-month period

  • Severe damage to equipment, machinery, or raw materials caused intentionally or through gross negligence

  • Significant harm to company property caused by the employee

  • Disregarding safety protocols resulting in substantial harm

  • Any act of violence or assault against a coworker, the employer, or a company representative that disrupts business operations

Notice

Form

Written notification specifying the cause of dismissal must be provided to the employee.

Notice period

An employee may be terminated without notice in cases of serious misconduct. The dismissal is immediate.

Payment in lieu of notice or notice waiver

Not applicable.

End-of-Service Benefits

Severance

An employee may be terminated without severance compensation in cases of serious misconduct.

Other Benefits

  • Payment of accrued but unused paid leave. For this purpose, even a partial month of work is treated as a full month when calculating the amount of leave owed.

  • Payment of outstanding salary up to termination date.

  • Social security contributions remain payable up to the last day of employment.

Termination Documentation

Employer must provide:

  • Written dismissal letter clearly stating the reasons

  • Work certificate (certificat de travail)

  • Employment certificate (attestation de travail)

  • Final settlement document (solde de tout compte), signed by both parties

Employer Termination Without Cause in Morocco

Acceptable Grounds

  • Termination without cause (licenciement sans faute) is allowed for economic reasons, organizational changes, or when the employer no longer requires the employee’s services, provided it is not due to misconduct (Article 34 & 35, Moroccan Labor Code).

  • The employer must justify the termination with legitimate reasons such as economic difficulties, restructuring, or job elimination. The employer must follow proper procedures and provide proof if challenged.

Form

Written notice must be provided to the employee clearly stating the reason for termination.

Notice period

  • During the trial (probation) period, either party may terminate without notice or severance.

  • After the trial period,

  • Non-Cadre (Employé / Ouvrier)

    • Less than one year: Eight days

    • From one to five years: One month

    • More than five years: Two months

  • Cadre (Manager / Executive)

    • Less than one year: One month

    • From one to five years: Two months

    • More than five years: Three months

Payment in lieu of notice or notice waiver

The employer may choose to pay the employee instead of requiring them to work during the notice period. This payment equals the salary and benefits for the notice period.

End-of-Service Benefits

Severance

  • Employees working under an indefinite-term contract are eligible for severance pay upon termination if they have completed at least six months with the company. Severance is calculated as follows:

    • Up to five years of service: 96 hours of pay

    • Six to 10 years of service: 144 hours of pay

    • 11 to 15 years of service: 192 hours of pay

    • more than 15 years of service: 240 hours of pay

  • The severance amount is based on the employee’s average salary over the previous 52 weeks and must not fall below the legal minimum wage.

Other Benefits

  • The employer must pay for any unused paid leave, and treat even a partial month of work as a full month when calculating the leave owed.

  • Outstanding salary, bonuses, and any other contractual benefits.

  • Social security and statutory contributions must be up to date.

Termination Documentation

Employer must provide:

  • Written dismissal letter specifying grounds.

  • Work certificate (certificat de travail).

  • Employment certificate (attestation de travail).

  • Final settlement document (solde de tout compte), signed by both parties.

Mutual Termination Agreements in Morocco

MTA is a voluntary agreement signed by both parties (employer and employee) to terminate an employment contract by mutual consent. It is called “Contrat de Rupture Conventionnelle” in Morocco and must be formalized by a Labour Inspector.

Notice

Form

Must be a written, mutual agreement signed by both employer and employee before a labour inspector.

Notice period

There is no fixed legal notice period, but the parties typically agree on a timeframe for when the termination will take effect.

Waiver of notice

Notice period can be waived or replaced by agreed compensation in the contract.

End-of-Service Benefits

Severance

  • Severance pay and other benefits are negotiated between parties and included in the agreement.

  • The severance amount is typically at least equal to the legal severance due for dismissal without cause, but the parties may agree to a higher amount by mutual consent.

  • The amount should comply with or exceed minimum legal requirements.

  • The severance amount is based on the employee’s average salary over the previous 52 weeks and must not fall below the legal minimum wage.

Other Benefits

Pro-rata bonuses

  • Payment for accrued unused leave and any outstanding salary.

  • Other benefits (bonuses, indemnities) as agreed in the mutual termination contract.

Termination Documentation

  • A formal mutual termination agreement (contrat de rupture conventionnelle) must be drafted and signed.

  • Employer must provide work certificate (certificat de travail), employment certificate (attestation de travail), and final settlement document (solde de tout compte).

Offboarding Process for the End of Fixed-term Contracts in Morocco

If the Fixed-Term Contract Ends Normally:

Notice

  • No formal notice is legally required when a fixed-term contract expires at its agreed end date.

  • The contract naturally terminates without the need for renewal or notice unless parties agree otherwise.

End-of-Service Benefits

Severance/Gratuity

  • No severance pay is generally due when a fixed-term contract expires normally.

  • If the contract is renewed several times or the employee continues working beyond the end date without a new contract, the arrangement may be treated as an indefinite contract, which can trigger severance rights.

Other Benefits

  • Payment for any unused paid leave accrued during the contract term.
  • Payment of all outstanding salary and bonuses up to the contract end date.
  • Issuance of a work certificate (certificat de travail) and employment certificate (attestation de travail).

If the Employer Terminates Early:

Notice

  • Employer must respect the notice period stipulated in the contract, collective agreement, or as per the Labor Code if specified.
  • Early termination without cause before contract expiry is allowed only with justified reasons and proper notice.
  • Failure to give notice can result in payment in lieu of notice.

End-of-Service Benefits

Severance/Gratuity

  • Severance pay may be due if the employer terminates the fixed-term contract early without valid cause. Severance calculation generally follows rules for dismissal without cause, pro-rated to length of service.
  • If the employer terminates early without such justification, they must pay the employee compensation equal to the wages and benefits that would have been earned until the contract’s expiry date.

Other Benefits

  • Payment of accrued but unused paid leave.
  • Outstanding salary and contractual benefits up to termination date.
  • Final settlement and social security contributions must be up to date.

Final Payment Timing & Immigration and Visa Compliance in Morocco

Final Payment Deadline

On or immediately after the last working day (generally no more than a few days).

Penalty

Delays may incur labor tribunal sanctions and possible damages awarded to the employee for late payment.

Visa and Immigration Compliance

  • For expatriate employees, the employer must notify Moroccan immigration authorities to cancel or update the work visa and residence permit after resignation.
  • Expatriates must regularize their status, leave Morocco, or change their visa within the legally required timeframes.
  • Failure to comply can result in penalties for both the employer and the employee.

Key Elements of an Employment Contract in Morocco
When drafting an employment contract for employees in Morocco, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Build Your Team in Morocco Seamlessly

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Morocco.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in Germany

Got Questions? Find Answers Here

How does the seniority bonus work?

If an employee's salary doesn't already account for seniority (as specified in the contract or collective agreement), you must pay a seniority bonus based on total time worked with you: 5% of annual wages for two to five years, 10% for five to 12 years, 15% for 12 to 20 years, 20% for 20 to 25 years, and 25% for over 25 years. This includes actual hours worked plus annual leave and certain business stoppages.

Why is severance calculated in hours instead of months?

Moroccan law specifies severance for indefinite contracts in hours of pay per year of service: 96 hours (up to five years), 144 hours (six to 10 years), 192 hours (11 to 15 years), or 240 hours (over 15 years). Calculate based on the employee's average salary over the previous 52 weeks, which must not fall below minimum wage.

What's the difference between "cadre" and "non-cadre" for notice periods?

"Cadre" refers to managers and executives, while "non-cadre" covers other employees. Cadres get longer notice periods: one month (under one year), two months (one to five years), or three months (over five years). Non-cadres get eight days (under one year), one month (one to five years), or two months (over five years).

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Morocco

Morocco, strategically located in North Africa, offers a unique blend of cultural heritage and modern infrastructure. With a growing economy and a skilled workforce, it presents numerous opportunities for businesses looking to expand.Understanding Morocco's employment laws, tax obligations, and payroll practices is essential for compliance and successful operations.
Contractor Management
EOR
Payroll
Contractor of Record
العملة
Moroccan dirham (MAD)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
14.69% to 18.19%

نظرة عامة

التركيبة السكانية
~37 million
اللغة
Arabic and Amazigh; French is widely used in business
العاصمة
Rabat
العملة
Moroccan dirham (MAD)
رمز الاتصال الدولي
+212
الحد الأدنى للأجور
Non-agricultural sectors: MAD 17.10/hour (approx. MAD 3,266.55/month) Agricultural sectors: MAD 93/day (approx. MAD 2,418/month)
ساعات العمل
10 hours per day
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
44 hours per month

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary

Not mandatory but commonly practiced

متوسط ​​ضريبة صاحب العمل
  • 14.69% to 18.19%

تحصيل الضرائب

Employer Contributions:

Social Security (CNSS)
Approximately 20.71% to 25.71% of gross salary, covering family benefits, social benefits, and health insurance
Professional Training Tax
1.6% of gross salary
Social Solidarity Tax
  • 2.5% for companies with net profits between MAD 5 million and MAD 40 million
  • 3.5% for companies with net profits exceeding MAD 40 million

Employee Contributions:

Social Security (CNSS)
Approximately 8.05% of gross salary

Personal Income Tax (PIT) - Progressive Rates:

Up to MAD 30,000
0%
MAD 30,001 – 50,000
10%
MAD 50,001 – 60,000
20%
MAD 60,001 – 80,000
30%
MAD 80,001 – 180,000
34%
Above MAD 180,000
37%

ضريبة القيمة المضافة

ضريبة القيمة المضافة

20%

حساب الضريبة في Morocco
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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Morocco عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Employment Contract

Must be in writing and include job title, duties, salary, working hours, leave entitlements, and termination conditions.

Registration with Authorities

Register the employee with the National Social Security Fund (CNSS) before the commencement of work.

Payroll Setup

  • Ensure accurate calculation and withholding of taxes and social contributions.
  • Provide payslips detailing earnings and deductions.

Employee Documentation

Collect personal identification, bank account details, and tax information.

Workplace Policies

Provide access to company policies, health and safety guidelines, and any applicable collective agreements.

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في Morocco
عند إعداد عقد عمل للموظفين في Morocco يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
  • Employees are entitled to sick leave, provided they present a medical certificate. The duration and compensation depend on the length of service and collective agreements.

إجازة الأمومة
  • 14 weeks of paid leave, with benefits covered by the National Social Security Fund (CNSS).

إجازة الأبوة
  • 3 days of paid leave.

Other Leaves:

  • Employees may be entitled to additional leaves such as marriage leave, bereavement leave, and unpaid leave, as stipulated by the labor code or collective agreements.

الإجازة السنوية
  • Employees are entitled to a minimum of 1.5 days of paid leave for each month of effective service, totaling 18 days per year.

14 عطلات رسمية في Morocco

Note: Employees are entitled to paid leave on public holidays. If required to work, compensatory time off or additional pay is mandated.

1st
New Year's Day
11th
Proclamation of Independence
14th
Amazigh New Year
31st
Eid al-Fitr (tentative)
1st
Labor Day
7th
Eid al-Adha (tentative)
27th
Islamic New Year (tentative)
30th
Throne Day
14th
Oued Ed-Dahab Day
20th
Revolution Day
21st
Youth Day
5th
Prophet Muhammad's Birthday (tentative)
6th
Green March Day
18th
Independence Day
  • 1 January: New Year's Day
  • 11 January: Anniversary of the Independence Manifesto
  • 20 March: March Equinox
  • 1 May: Labour Day
  • 13 May: Eid al-Fitr
  • 14 May: Eid al-Fitr holiday
  • 21 June: June Solstice
  • 21 July: Eid al-Adha
  • 22 July: Eid al-Adha
  • 30 July: Feast of the Throne
  • 10 August: Hijra New Year
  • 14 August: Anniversary of the Recovery Oued Ed-Dahab
  • 20 August: Anniversary of the Revolution of the King and the People
  • 21 August: Youth Day
  • 22 September: September Equinox
  • 19 October: The Prophet Muhammad's Birthday
  • 20 October: The Prophet Muhammad's Birthday holiday
  • 6 November: Anniversary of the Green March
  • 18 November: Independence Day
  • 21 December: December Solstice

عملية إنهاء العقود

Permissible Grounds

  • Mutual agreement
  • Resignation
  • Dismissal for just cause
  • Redundancy

Notice Period

Varies based on the employee's category and length of service, typically ranging from 8 to 30 days.

Severance Pay

Employees dismissed without just cause are entitled to severance pay, calculated based on their length of service and average wages.

Probation Period

As previously mentioned under Workplace Overview.

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في Morocco
مع ريموت باس

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Morocco.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

يمكنك الإلغاء في أي وقت

Hiring in Morocco | Payroll, Tax & Employment Guide

Morocco offers French-speaking talent aligned with European time zones at costs below Western Europe, making it practical for customer support, BPO, and IT roles.

RemotePass simplifies hiring in Morocco by handling compliance, payroll, contracts, and benefits so you can focus on growing your team with confidence.

Key Takeaways for Hiring in Morocco

  • Morocco observes 14 public holidays, including fixed and Islamic-calendar holidays
  • Termination rules differ sharply depending on whether dismissal is with cause, without cause, or via mutual agreement, each requiring defined procedures and documentation
  • Eligible employees receive severance based on hours of pay per year of service, with higher multipliers as tenure increases
  • Final pay must be processed promptly, and employers must issue required certificates such as the work certificate and final settlement (solde de tout compte)
  • For foreign employees, employers must handle visa and residence permit updates or cancellations following termination.

Quick Facts For Hiring In Morocco

Continent
Africa
Capital
Rabat
Currency
Moroccan Dirham (MAD)
Language
Arabic (Official)
Amazigh (Official)
French (widely used in administration and business)
Payroll Cycle
Monthly
Pay Date
Before the end of the month

Morocco Employment Contract Overview

Employment contracts in Morocco follow a structured legal framework designed to ensure clarity around contract type, language requirements, probation rules, notice periods, and statutory entitlements.

Below is the core structure we use when preparing compliant employment contracts for hires in Morocco.

Contract Type
Fixed-term / Open-ended
Local Language Required?
Yes (French)
Bilingual?
Yes
Probation Period
For contracts with an indefinite term, the trial periods are:
Three months for executives
1.5 months for salaried employees
15 days for other workers
The trial period can be extended one time.
Minimum Paid Time Off
Employees become eligible for paid annual leave after six months of uninterrupted service with the same employer, accruing 1.5 days of leave per month worked.
After completing five years with the employer, the annual leave entitlement increases by 1.5 days each year, up to a maximum of 30 days.
Public Holidays
14 public holidays
Notice Period
Less than six months of service: No specific legal notice period is required, but generally a short notice is expected (often agreed upon in the contract or collective agreement).
Six months to less than two years of service: Eight days
Two years to less than five years of service: One month
Five years or more of service: Two months
For Executives:
Less than one year: One month
One to five years: Two months
More than five years: Three months

What Do You Need To Include In A Moroccan Employment Contract?

Here’s what you need to include to stay compliant when drafting an employment contract in Morocco.

Employee Information

  • Full name

  • ID number

  • Role / Job title

  • Start date

  • Contract duration

  • Working hours

  • Probation and notice conditions

  • Termination provisions

  • Compensation details

  • Nationality

  • Address

  • Date of birth

  • Leave entitlements

How Does Payroll and Taxation Work In Morocco?

Morocco’s payroll system combines statutory working-hour rules, social security obligations, and mandatory contributions that employers must manage each month.

Below is a clear breakdown of how payroll is structured and what employers need to account for when paying staff.

Payroll Setup

Salary currency

Salaries are required to be paid in Moroccan dirhams

Minimum Wage

The minimum hourly wage for non-agricultural jobs is set at 17.10 Moroccan dirhams.

Hours per Week

Standard working hours typically amount to 2,288 hours annually or 44 hours per week. These hours can be allocated throughout the year based on the employer’s requirements, as long as daily working hours do not surpass 10 hours.

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

If an employee’s salary doesn’t factor in seniority (as specified in the employment contract, internal rules, or a collective agreement), they qualify for a seniority bonus calculated as follows:

  • Two to five years of service: 5% of annual wages

  • Five to 12 years: 10% of annual wages

  • 12 to 20 years: 15% of annual wages

  • 20 to 25 years: 20% of annual wages

  • Over 25 years: 25% of annual wages

Service refers to time worked, whether continuous or not, with the same employer.For calculating the seniority bonus, the length of service includes not only actual hours worked but also:

  • Annual leave

  • Temporary work stoppages due to force majeure (e.g., natural disasters, power outages, raw material shortages)

  • Temporary business closures resulting from judicial or administrative decisions.

In this context, annual wages cover overtime and other compensation, with certain exceptions.

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in Morocco.

What Payroll Taxes Do Employers Pay in Morocco?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Family allowances:

6.74%

Retirement, disability and health insurance:

8.6%

Social security (health insurance and workplace accidents):

1.65%

Professional training tax:

1.6%

What Payroll Taxes Do Employees Pay in Morocco?

Individual Income Tax

As of January 1, 2025, Morocco's individual income tax (IIT) system underwent significant reforms under the 2025 Finance Law. Please see the brackets and rates below.

Social Contributions


Retirement, disability, and death insurance:

3.52%

Health insurance (AMO – Assurance Maladie Obligatoire):

2.26%

Social security (workplace accidents):

0.51%

Income Tax Brackets and Rates

Annual Income (MAD)
Threshold (MAD)
Tax Rate Tax On
Up to 40,000

0%

0

40,001 – 60,000

10%

2,000

60,001 – 80,000

20%

6,000

80,001 – 100,000

34%

12,000

100,001 – 180,000

37%

39,200

These are combined with each region’s tax rates, which differ.

حاسبة تكلفة التوظيف

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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي

Mandatory Employee Benefits in Morocco

Employment of expats is supported in this country.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Health Insurance (Assurance Maladie Obligatoire - AMO) is mandatory for all employees (locals and expats under Moroccan contracts) and is administered through CNSS, with contributions shared between employer and employee. AMO provides access to basic healthcare services and reimbursement for medical expenses.

Pension/Social Security Government

Payroll Contributions

All employers are required to participate in the social security system and must register every employee. Foreign workers employed in Morocco are included under the same conditions as Moroccan citizens. The old-age pension amounts to 50% of the insured person’s average monthly earnings over the 96 months preceding retirement.

Other Statutory Benefits Government

Payroll Contributions

Professional training tax is mandatory to fund vocational training.

Leave And Holiday Entitlement In Morocco

Annual leave

Employees become eligible for paid annual leave after six months of uninterrupted service with the same employer, accruing 1.5 days of leave per month worked. After completing five years with the employer, the annual leave entitlement increases by 1.5 days each year, up to a maximum of 30 days.

With mutual consent, annual leave can be divided or carried over across two consecutive years. The leave schedule must be shared with eligible employees at least 30 days before leave starts and posted in a common workplace area.

Payment for annual leave must be made no later than the day before the leave begins.

Public holidays

Morocco observes 14 national public holidays, four of which are Islamic holidays with dates that vary each year on the Gregorian calendar.

Fixed-date holidays include:

  • January 1: New Year’s Day

  • January 11: Anniversary of the Manifesto of Independence

  • January 12 or 13: Amazigh (Berber) New Year

  • May 1: Labor Day

  • July 30: Throne Day

  • August 14: Oued Ed-Dahab Day

  • August 20: Revolution of the King and People Day

  • August 21: King Mohammed VI’s Birthday (Feast of Youth)

  • November 6: Feast of the Green March

  • November 18: Independence Day

Holidays without fixed dates include:

  • Islamic New Year

  • Prophet Muhammad’s Birthday

  • Eid al-Fitr

  • Eid al-Adha

Sick Leave

If an employee is unable to work due to illness or an accident, they must notify their employer within 48 hours.

For absences longer than four days, they must inform the employer of the expected duration and provide a medical certificate. The employer may require an examination by a doctor of the employer’s choosing at the employer’s expense.

If the absence lasts more than 180 consecutive days (excluding occupational injuries or disease) or the employee is deemed unfit to continue working, the employee may be considered to have resigned.

Sick leave benefits are provided by the National Social Security Fund. Employees must have contributed at least 54 days in the last six months, unless the absence is due to a non-occupational accident.

Benefits amount to two-thirds of the average monthly wage from the previous six months and are paid from the fourth day of illness for up to 52 weeks within 24 months.

Maternity Leave

Employees may take up to seven weeks of maternity leave before the expected delivery date and 7 weeks after, totaling 14 weeks. If the baby arrives early, leave extends to ensure a full 14 weeks. Additional leave may be granted in medical complications.

Employers cannot terminate employment due to pregnancy or during maternity leave, except for serious misconduct; termination may only take effect after maternity leave ends.

Employees with at least 54 days of social security contributions in the previous 10 months qualify for maternity benefits covering 14 weeks at 100% of the worker’s average wage over the prior six months.

For 12 months after returning to work, mothers are entitled to two 30-minute breastfeeding breaks per day.

Paternity Leave

Fathers are entitled to three days of paid leave for the birth of their child. These days do not need to be taken consecutively but must be used within one month of the birth. The employer pays these days and is reimbursed by the National Social Security Fund.

Other Types of Leave

Personal Leave entitlements include:

  • Employee’s own marriage: Four days off (two paid)

  • Marriage of a child or stepchild: Two days off

  • Death of spouse, child, grandchild, parent, or stepchild: Three days off (one paid)

  • Death of a sibling or a sibling/parent of the spouse: Two days off

  • Circumcision of a child: Two days off

  • Surgery of a spouse or dependent child: Two days off

Termination and Offboarding in Morocco

Morocco provides defined procedures for how employment must end. Below is a breakdown of the notice rules, severance entitlements, and documentation required for compliant offboarding.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Morocco Employee Resignation

Notice

Form

The employee must provide written notice to the employer before resigning.

Notice period

Notice periods depend on the employee’s length of service:

Category Length of Service Notice Period
Non-Cadre
(Employé / Ouvrier)
Less than one year

Eight days

From one to five years

One month

More than five years

Two months

Cadre
(Manager / Executive)
Less than one year

One month

From one to five years

Two months

More than five years

Three months

Failure to respect the notice period may lead to compensation equivalent to the notice duration.

An employee may terminate the employment contract without prior notice in the event of:

  • A grave insult

  • Physical assault or aggression

  • Incidents of sexual harassment

Payment in lieu of notice or notice waiver

permitted by agreement between parties.

End-of-Service Benefits

Severance/Gratuity

Generally, no severance pay is due for voluntary resignation, unless otherwise specified in contract or collective agreement.

Other Benefits

  • Payment for unused paid leave

  • Payment of any outstanding salary, bonuses, or accrued benefits

  • Settlement of social security and other statutory contributions up to the last working day

Termination Documentation

Employer must provide:

  • Work certificate (certificat de travail).

  • Employment certificate (attestation de travail).

  • Final settlement document (solde de tout compte), signed by both parties.

Employer Termination With Cause in Morocco

Acceptable grounds

Grounds for terminations with cause due to serious misconduct (licenciement pour faute grave) include:

  • Revealing a trade secret that harms the employer

  • Theft

  • Breach of trust

  • Being intoxicated or using illegal drugs in public

  • Physical assault

  • Serious verbal abuse

  • Intentional and unjustified refusal to carry out assigned duties

  • Unjustified absence exceeding four days or eight half-days within a 12-month period

  • Severe damage to equipment, machinery, or raw materials caused intentionally or through gross negligence

  • Significant harm to company property caused by the employee

  • Disregarding safety protocols resulting in substantial harm

  • Any act of violence or assault against a coworker, the employer, or a company representative that disrupts business operations

Notice

Form

Written notification specifying the cause of dismissal must be provided to the employee.

Notice period

An employee may be terminated without notice in cases of serious misconduct. The dismissal is immediate.

Payment in lieu of notice or notice waiver

Not applicable.

End-of-Service Benefits

Severance

An employee may be terminated without severance compensation in cases of serious misconduct.

Other Benefits

  • Payment of accrued but unused paid leave. For this purpose, even a partial month of work is treated as a full month when calculating the amount of leave owed.

  • Payment of outstanding salary up to termination date.

  • Social security contributions remain payable up to the last day of employment.

Termination Documentation

Employer must provide:

  • Written dismissal letter clearly stating the reasons

  • Work certificate (certificat de travail)

  • Employment certificate (attestation de travail)

  • Final settlement document (solde de tout compte), signed by both parties

Employer Termination Without Cause in Morocco

Acceptable Grounds

  • Termination without cause (licenciement sans faute) is allowed for economic reasons, organizational changes, or when the employer no longer requires the employee’s services, provided it is not due to misconduct (Article 34 & 35, Moroccan Labor Code).

  • The employer must justify the termination with legitimate reasons such as economic difficulties, restructuring, or job elimination. The employer must follow proper procedures and provide proof if challenged.

Form

Written notice must be provided to the employee clearly stating the reason for termination.

Notice period

  • During the trial (probation) period, either party may terminate without notice or severance.

  • After the trial period,

  • Non-Cadre (Employé / Ouvrier)

    • Less than one year: Eight days

    • From one to five years: One month

    • More than five years: Two months

  • Cadre (Manager / Executive)

    • Less than one year: One month

    • From one to five years: Two months

    • More than five years: Three months

Payment in lieu of notice or notice waiver

The employer may choose to pay the employee instead of requiring them to work during the notice period. This payment equals the salary and benefits for the notice period.

End-of-Service Benefits

Severance

  • Employees working under an indefinite-term contract are eligible for severance pay upon termination if they have completed at least six months with the company. Severance is calculated as follows:

    • Up to five years of service: 96 hours of pay

    • Six to 10 years of service: 144 hours of pay

    • 11 to 15 years of service: 192 hours of pay

    • more than 15 years of service: 240 hours of pay

  • The severance amount is based on the employee’s average salary over the previous 52 weeks and must not fall below the legal minimum wage.

Other Benefits

  • The employer must pay for any unused paid leave, and treat even a partial month of work as a full month when calculating the leave owed.

  • Outstanding salary, bonuses, and any other contractual benefits.

  • Social security and statutory contributions must be up to date.

Termination Documentation

Employer must provide:

  • Written dismissal letter specifying grounds.

  • Work certificate (certificat de travail).

  • Employment certificate (attestation de travail).

  • Final settlement document (solde de tout compte), signed by both parties.

Mutual Termination Agreements in Morocco

MTA is a voluntary agreement signed by both parties (employer and employee) to terminate an employment contract by mutual consent. It is called “Contrat de Rupture Conventionnelle” in Morocco and must be formalized by a Labour Inspector.

Notice

Form

Must be a written, mutual agreement signed by both employer and employee before a labour inspector.

Notice period

There is no fixed legal notice period, but the parties typically agree on a timeframe for when the termination will take effect.

Waiver of notice

Notice period can be waived or replaced by agreed compensation in the contract.

End-of-Service Benefits

Severance

  • Severance pay and other benefits are negotiated between parties and included in the agreement.

  • The severance amount is typically at least equal to the legal severance due for dismissal without cause, but the parties may agree to a higher amount by mutual consent.

  • The amount should comply with or exceed minimum legal requirements.

  • The severance amount is based on the employee’s average salary over the previous 52 weeks and must not fall below the legal minimum wage.

Other Benefits

Pro-rata bonuses

  • Payment for accrued unused leave and any outstanding salary.

  • Other benefits (bonuses, indemnities) as agreed in the mutual termination contract.

Termination Documentation

  • A formal mutual termination agreement (contrat de rupture conventionnelle) must be drafted and signed.

  • Employer must provide work certificate (certificat de travail), employment certificate (attestation de travail), and final settlement document (solde de tout compte).

Offboarding Process for the End of Fixed-term Contracts in Morocco

If the Fixed-Term Contract Ends Normally:

Notice

  • No formal notice is legally required when a fixed-term contract expires at its agreed end date.

  • The contract naturally terminates without the need for renewal or notice unless parties agree otherwise.

End-of-Service Benefits

Severance/Gratuity

  • No severance pay is generally due when a fixed-term contract expires normally.

  • If the contract is renewed several times or the employee continues working beyond the end date without a new contract, the arrangement may be treated as an indefinite contract, which can trigger severance rights.

Other Benefits

  • Payment for any unused paid leave accrued during the contract term.
  • Payment of all outstanding salary and bonuses up to the contract end date.
  • Issuance of a work certificate (certificat de travail) and employment certificate (attestation de travail).

If the Employer Terminates Early:

Notice

  • Employer must respect the notice period stipulated in the contract, collective agreement, or as per the Labor Code if specified.
  • Early termination without cause before contract expiry is allowed only with justified reasons and proper notice.
  • Failure to give notice can result in payment in lieu of notice.

End-of-Service Benefits

Severance/Gratuity

  • Severance pay may be due if the employer terminates the fixed-term contract early without valid cause. Severance calculation generally follows rules for dismissal without cause, pro-rated to length of service.
  • If the employer terminates early without such justification, they must pay the employee compensation equal to the wages and benefits that would have been earned until the contract’s expiry date.

Other Benefits

  • Payment of accrued but unused paid leave.
  • Outstanding salary and contractual benefits up to termination date.
  • Final settlement and social security contributions must be up to date.

Final Payment Timing & Immigration and Visa Compliance in Morocco

Final Payment Deadline

On or immediately after the last working day (generally no more than a few days).

Penalty

Delays may incur labor tribunal sanctions and possible damages awarded to the employee for late payment.

Visa and Immigration Compliance

  • For expatriate employees, the employer must notify Moroccan immigration authorities to cancel or update the work visa and residence permit after resignation.
  • Expatriates must regularize their status, leave Morocco, or change their visa within the legally required timeframes.
  • Failure to comply can result in penalties for both the employer and the employee.

Key Elements of an Employment Contract in Morocco
When drafting an employment contract for employees in Morocco, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

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How does the seniority bonus work?

If an employee's salary doesn't already account for seniority (as specified in the contract or collective agreement), you must pay a seniority bonus based on total time worked with you: 5% of annual wages for two to five years, 10% for five to 12 years, 15% for 12 to 20 years, 20% for 20 to 25 years, and 25% for over 25 years. This includes actual hours worked plus annual leave and certain business stoppages.

Why is severance calculated in hours instead of months?

Moroccan law specifies severance for indefinite contracts in hours of pay per year of service: 96 hours (up to five years), 144 hours (six to 10 years), 192 hours (11 to 15 years), or 240 hours (over 15 years). Calculate based on the employee's average salary over the previous 52 weeks, which must not fall below minimum wage.

What's the difference between "cadre" and "non-cadre" for notice periods?

"Cadre" refers to managers and executives, while "non-cadre" covers other employees. Cadres get longer notice periods: one month (under one year), two months (one to five years), or three months (over five years). Non-cadres get eight days (under one year), one month (one to five years), or two months (over five years).

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