Morocco

• New Year's Day
• Proclamation of Independence
• Eid al-Fitr
• Labour Day
• Eid al-Adha
• Islamic New Year
• Throne Day
• Oued Ed-Dahab Day
• Revolution Day
• Youth Day
• The Prophet Muhammad’s Birthday
• Anniversary of the Green March
• Independence Day

Working Hours

Employees can work up to ten hours a day, or 44 hours per week.

Minimum Wage

Effective 1st January 2025, the national minimum wage for non-agricultural workers (SMIG) is set at MAD 17.10 per hour amounting to a net monthly salary of MAD 3,045.96.

For agricultural workers, the national minimum wage (SMAG) is set at MAD 93 per day, equivalent to a monthly net salary of MAD 2,255.03.

Employee Tax

Annual income	Tax rate
Up to MAD 30,000	0%
MAD 30,001 to 50,000	10%
MAD 50,001 to 60,000	20%
MAD 60,001 to 80,000	30%
MAD 80,001 to 180,000	34%
More than MAD 180,000	38%
Unemployment	0.19%
Short-Term Social Benefits	0.33%
Long- Term Social Benefits	3.96%
Mandatory Health Insurance	2.26%

Bonuses

Employers must pay staff a seniority bonus of 5-20% of their salary, depending on their length of service.

Employment contracts in Morocco can be written or oral. Three types of contract are permitted: indefinite term, fixed-term, or part-time. Fixed-term contracts and contracts with foreign employees must be in writing.

All contracts should include as a minimum:

• Job title and responsibilities
• Salary
• Working hours
• Required qualifications

Employers must register their staff with the CNSS (social security body), before the employee’s start date.

Annual Leave

Minimum of 1.5 days' holiday for every five years of service. The maximum leave entitlement is 30 days per year.

Sick Leave

There is no statutory sick pay in Morocco. Employees can take unpaid time off, but must provide a medical certificate if the absence lasts longer than four days.

Parental Leave

• Maternity leave: at least 14 weeks' fully paid leave.
• Paternity leave: three days' paid leave.

Termination Process

Employers in Morocco can terminate a contract, provided they have a permitted reason and follow a specific procedure.

There are two categories of dismissal under Moroccan law:

• Dismissal for a personal reason
• Dismissal for an economic reason

In both cases, there must be serious grounds for dismissal. Written evidence will need to be disclosed in case of litigation.

Employees can also give notice of termination in line with their contract terms.

Severance Pay

Employees are entitled to 96 hours’ salary, per year of service up to five years – rising incrementally to 240 hours’ salary after 15 years of service.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.