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
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
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
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
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

Morocco presents significant opportunities for global employers, with its strategic location and skilled workforce.However, navigating compliance with its labor laws, tax obligations, and statutory contributions can be complex.RemotePass simplifies this process by handling contracts, payroll, benefits, and compliance, allowing you to focus on growing your business.

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.

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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
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
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
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
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.

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 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.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

نمِّ فريقك في Morocco
مع ريموت باس

Morocco presents significant opportunities for global employers, with its strategic location and skilled workforce.However, navigating compliance with its labor laws, tax obligations, and statutory contributions can be complex.RemotePass simplifies this process by handling contracts, payroll, benefits, and compliance, allowing you to focus on growing your business.

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

دعنا نَدْرُدْش

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