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

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