- Country Guide
- Morocco
Morocco
Last Update by Marta, 13 Dec 2024
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Exchange Rate
22 Jan 2025
Cost of Living
Indicative value for a working adult in a city: Rabat
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (MAD) |
|---|---|
| McDonalds Set Meal | 60 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 10,537.53 |
| 3 Bedrooms Rental (Outskirt) | 6370 |
Current Inflation Rate
0.7%
Wage
Minimum Wages
- In the private sector: 3,120.00, MAD per month or 16.33 MAD per hour
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (MAD) |
|---|---|
|
Entry-Level
Fresh Graduate
|
10,000 |
|
Mid-Level
5 Years
|
15,000 |
|
Experienced & Managerial Level
10 Years
|
30,000 |
|
Specialized & Senior-Level
15 Years
|
55,000 |
Annual Salary Growth
6%
Statutory Contribution
Social security managed by Caisse Nationale de Sécurité Sociale (CNSS)
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Family Benefits (CNSS) | 6.40% | - | All staff |
| Social Benefit (CNSS) |
8.60% |
4.29% |
All staff Maximum contribution base: 6000 MAD |
| Professional tax | 1.60% | - | All staff |
| Compulsory Medical Care (AMO) | 4.11% | 2.26% | All staff |
| Statutory Seniority Bonus |
5% after 2 years 10% after 5 Years 15% after 12 years 20% after 20 years |
- | All staff with seniority |
Other Benefit
Other common employment benefits in Morocco include:
- 13th-month bonus
- Supplemental Health Insurance: Around 1900,00 MAD per month
- Transportation Allowances: Around 500 MAD per month in urban areas
- Gym Allowance: Around 150 MAD per month
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 31st March
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 30,000 | 0% |
| 30,001 - 50,000 | 10% |
| 50,0011 - 60,000 | 20% |
| 60,001 - 80,000 | 30% |
| 80,001 - 180,000 | 34% |
| Over 180,000 | 38% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Morocco is taxed, the rate is same as residents
-
A tax resident is an individual who meets one of following criteria:
- Continuous stay in Morroco for 183 days
- Have their center of economic interest in Morocco
Working Hours
Statutory
44 hours
Maximum 10 hours per day
5 days a week
Typical practice
44 hours
Monday - Friday
Overtime
Anything over 9 hours per day or 44 hours per week is classed as overtime
- Working days
- between 6:00 - 21:00 - extra 25% of the basic hourly wage
- between 21:00 - 6:00 - extra 50% of the basic hourly wage - Sundays and public holidays
- between 6:00 - 21:00 - extra 50% of the basic hourly wage
- between 21:00 - 6:00 - extra 100% of the basic hourly wage
Employment Contract
Fixed Term (CDD)
- Replacement of an employee whose contract is suspended due to leave, illness, etc.
- Temporary increase in business activity
- Seasoonal work
Contract Format
Must be written in Arabic, Amazigh or French. Two copies are made and signed by both parties, one copy is sent to staff
Payroll Currency
MAD
Probation
Contracts under 6 months: one day per work week up to maximum of 2 week
Contracts over 6 months: 1 month
Contract Period
Maximum: 12 months
Termination
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - No notice | If the employer terminates without just cause - First 7 days: No notice - Minimum 2 days for daily/weekly or bi-weekly pay - 8 days for monthly pay |
If the employer terminates without just cause - First 7 days: No notice - Minimum 2 days for daily/weekly or bi-weekly pay - 8 days for monthly pay |
| Notice Period - Regular | Managers: - 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 Employees - 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 |
Managers: - 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 Employees - 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 |
Managers: - 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 Employees - 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 | - | - Dismissal before contracts natural expiry date: Salary is payable for the remainder of the contract | - Dismissal before contracts natural expiry date: Salary is payable for the remainder of the contract |
Public Holiday
- 12 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 11 Jan | Anniversary of the Independence Manifesto |
| 14 Jan | Amazigh New Year |
| 31 Mar - 01 Apr | Eid al-Fitr |
| 01 May | Labor Day |
| 06 Jun - 07 Jun | Eid al-Adha |
| 27 Jun | Hijra New Year |
| 30 Jul | Feast of the Throne |
| 14 Aug | Anniversary of the Recovery Oued Ed-Dahab |
| 20 Aug | Anniversary of the Revolution of the King and the People |
| 21 Aug | Youth Day |
| 05 Sep | The Prophet Muhammad's Birthday |
| 06 Nov | Anniversary of the Green March |
| 18 Nov | Independence Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
18 working days 24 working days - employees under 18 |
All staff after 6 months' continuous service with the same employer |
| Sick Leave |
There is no legal maximum days After 180 consecutive days within 365 days, the employer may assume that the employee has resigned and the employment contract in this mode is automatically terminated |
All staff with 54 days social security contributions within the last 6 months |
| Maternity Leave |
14 weeks 7 weeks before birth, 7 weeks after |
All expectant mothers with 54 days social security contributions within the last 10 months |
| Paternity Leave |
3 working days - private sector 115 working days - public sector |
All expectant fathers within 1 month of the child's birth |
Reference
- https://www.numbeo.com/cost-of-living/in/Rabat
- ttps://de.tradingeconomics.com/morocco/inflation-cpi
- https://taxsummaries.pwc.com/morocco/corporate/other-taxes
- https://rawateb.org/morocco/salary/minimum-wages/archive/20230901
- https://arabwages.com/salaries/average-salary-in-morocco/
- https://www.africa-laws.org/TypesofemploymentcontractinMorocco.php#google_vignette
- https://www.cnss.ma/fr/content/paiement-de-vos-cotisations-sociales
- https://rawateb.org/morocco/labour-law/job-security
- https://rawateb.org/morocco/labour-law/annual-leave
- https://rawateb.org/morocco/labour-law/sick-leave-at-work
- https://rawateb.org/morocco/salary/minimum-wages
- http://www.sgg.gov.ma/Legislation.aspx
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Contact UsCountry Guide - Morocco
Last updated: 13 Dec 2024
Exchange Rate
Currency (MAD)
- 1 CNY = 0.185 MAD
- 1 USD = 1.32 MAD
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Rabat
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (MAD) |
|---|---|
| McDonalds Set Meal | 60 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 10,537.53 |
| 3 Bedrooms Rental (Outskirt) | 6370 |
Current Inflation Rate
0.7%
Wage
Minimum Wages
- In the private sector: 3,120.00, MAD per month or 16.33 MAD per hour
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (MAD) |
|---|---|
|
Entry-Level
Fresh Graduate
|
10,000 |
|
Mid-Level
5 Years
|
15,000 |
|
Experienced & Managerial Level
10 Years
|
30,000 |
|
Specialized & Senior-Level
15 Years
|
55,000 |
Annual Salary Growth
6%
Statutory Contribution
Social security managed by Caisse Nationale de Sécurité Sociale (CNSS)
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Family Benefits (CNSS) | 6.40% | - | All staff |
| Social Benefit (CNSS) |
8.60% |
4.29% |
All staff Maximum contribution base: 6000 MAD |
| Professional tax | 1.60% | - | All staff |
| Compulsory Medical Care (AMO) | 4.11% | 2.26% | All staff |
| Statutory Seniority Bonus |
5% after 2 years 10% after 5 Years 15% after 12 years 20% after 20 years |
- | All staff with seniority |
Other Benefit
Other common employment benefits in Morocco include:
- 13th-month bonus
- Supplemental Health Insurance: Around 1900,00 MAD per month
- Transportation Allowances: Around 500 MAD per month in urban areas
- Gym Allowance: Around 150 MAD per month
Income Tax
Residents
-
Tax period: 1st January - 31st December
Filing Due Date: 31st March
Country Level
| Taxable Income | Rate |
|---|---|
| Up to 30,000 | 0% |
| 30,001 - 50,000 | 10% |
| 50,0011 - 60,000 | 20% |
| 60,001 - 80,000 | 30% |
| 80,001 - 180,000 | 34% |
| Over 180,000 | 38% |
Non-residents
- Depends on the double taxation agreement between countries. Typically, only income originating in Morocco is taxed, the rate is same as residents
-
A tax resident is an individual who meets one of following criteria:
- Continuous stay in Morroco for 183 days
- Have their center of economic interest in Morocco
Working Hours
Statutory
44 hours
Maximum 10 hours per day
5 days a week
Typical practice
44 hours
Monday - Friday
Overtime
Anything over 9 hours per day or 44 hours per week is classed as overtime
- Working days
- between 6:00 - 21:00 - extra 25% of the basic hourly wage
- between 21:00 - 6:00 - extra 50% of the basic hourly wage - Sundays and public holidays
- between 6:00 - 21:00 - extra 50% of the basic hourly wage
- between 21:00 - 6:00 - extra 100% of the basic hourly wage
Employment Contract
Permanent (CDI)
Probation
Blue collar staff: 15 days
White collar staff: 1.5 months
Senior level/Managerial level staff: 3 months
Probation period can be renewed once for all staff
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - No notice | If the employer terminates without just cause - First 7 days: No notice - Minimum 2 days for daily/weekly or bi-weekly pay - 8 days for monthly pay |
If the employer terminates without just cause
- First 7 days: No notice - Minimum 2 days for daily/weekly or bi-weekly pay - 8 days for monthly pay |
| Notice Period - Regular | Managers: - 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 Employees - 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 |
Managers: - 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 Employees - 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 |
Managers: - 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 Employees - 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 | - | - 96 hours of salary per year of service for the first five years; - 144 hours of salary per year of service for the next five years; - 192 hours of salary per year of service for the next five years; - 240 hours of salary per year of service for any additional years. |
- 96 hours of salary per year of service for the first five years; - 144 hours of salary per year of service for the next five years; - 192 hours of salary per year of service for the next five years; - 240 hours of salary per year of service for any additional years. |
Fixed Term (CDD)
- Replacement of an employee whose contract is suspended due to leave, illness, etc.
- Temporary increase in business activity
- Seasoonal work
Probation
Contracts under 6 months: one day per work week up to maximum of 2 week
Contracts over 6 months: 1 month
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - No notice | If the employer terminates without just cause - First 7 days: No notice - Minimum 2 days for daily/weekly or bi-weekly pay - 8 days for monthly pay |
If the employer terminates without just cause - First 7 days: No notice - Minimum 2 days for daily/weekly or bi-weekly pay - 8 days for monthly pay |
| Notice Period - Regular | Managers: - 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 Employees - 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 |
Managers: - 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 Employees - 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 |
Managers: - 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 Employees - 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 | - | - Dismissal before contracts natural expiry date: Salary is payable for the remainder of the contract | - Dismissal before contracts natural expiry date: Salary is payable for the remainder of the contract |
Public Holiday
- 12 days
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
18 working days 24 working days - employees under 18 |
All staff after 6 months' continuous service with the same employer |
| Sick Leave |
There is no legal maximum days After 180 consecutive days within 365 days, the employer may assume that the employee has resigned and the employment contract in this mode is automatically terminated |
All staff with 54 days social security contributions within the last 6 months |
| Maternity Leave |
14 weeks 7 weeks before birth, 7 weeks after |
All expectant mothers with 54 days social security contributions within the last 10 months |
| Paternity Leave |
3 working days - private sector 115 working days - public sector |
All expectant fathers within 1 month of the child's birth |
Reference
- https://www.numbeo.com/cost-of-living/in/Rabat
- ttps://de.tradingeconomics.com/morocco/inflation-cpi
- https://taxsummaries.pwc.com/morocco/corporate/other-taxes
- https://rawateb.org/morocco/salary/minimum-wages/archive/20230901
- https://arabwages.com/salaries/average-salary-in-morocco/
- https://www.africa-laws.org/TypesofemploymentcontractinMorocco.php#google_vignette
- https://www.cnss.ma/fr/content/paiement-de-vos-cotisations-sociales
- https://rawateb.org/morocco/labour-law/job-security
- https://rawateb.org/morocco/labour-law/annual-leave
- https://rawateb.org/morocco/labour-law/sick-leave-at-work
- https://rawateb.org/morocco/salary/minimum-wages
- http://www.sgg.gov.ma/Legislation.aspx
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000