The minimum wage is MAD 2,828 per month.

The individual income tax ranges from 10% to 38%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

The employer cost is generally estimated at 21.94% of the employee salary.

• Social Benefits in the short term*: 1.05%
• Social Benefits in the long term*: 7.93%
• Compulsory health insurance: 4.11%
• Work Accident Insurance: 0.85%
• Vocational Training tax: 1.60%
• Family Benefits: 6.40%

*Up to a maximum salary for the contribution of MAD 6,0000.

Standard working hours are 8.8 hours per day, and 44 hours per week. The standard work week is from Monday to Friday.

Overtime payment is mandatory and is not included in the salary. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 138 hours over four months and 250 hours a year. For additional hours, employees are paid:

• 125% of the hourly rate for overtime undertaken between 6:00-21:00
• 150% of the hourly rate for overtime undertaken between 21:00-6:00
• 200% of the hourly rate for overtime undertaken on weekends and public holidays.

Employees in Morocco are entitled to up to 52 weeks of sick leave, as long as they can prove they have made 54 days worth of contributions to the National Social Security Fund (CNSS) in the 6 months preceding the incapacity or sickness.
This leave is paid at different rates and by different payers depending upon length:

Terminations must respect complex rules and the rules of an employee’s employment country. The off-boarding is always handled by the Employer with the primary stakeholders. It may include ad-hoc fees as well as required or recommended steps on specific termination cases.

Terminations in Morocco can be complex. There is at-will termination in Morocco for employers. Compliant terminations include:

• Voluntarily by the employee
• By mutual agreement
• Unilaterally by the employer based on:
  • Probation period
  • Offense undermining honor, trust, or good morals
  • Disclosure of a professional secret that has caused damage to the company

• By the expiration of the contract

The notice period will depend on the length of employment and seniority of an employee.

• Manager
  • 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
• Employee
  • 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

In Morocco, all employees who are terminated due to unfair dismissal are entitled to severance pay.

To protect you from unforeseen financial risks arising from terminations, Deel applies a Severance Accrual to all employment agreements in this country.  Deel has extensive expertise in managing litigation risk globally and our Severance Accrual calculation is based on the prevailing common-law or statutory entitlements and local best practices. In the event your employee resigns or is not entitled to severance, all unused amounts will be returned to you.

In Morocco, there are 16 public holidays per year. Some of these holidays are religious holidays that mark the main festivals of the Muslim calendar. As the Muslim calendar follows the lunar calendar, the dates of these holidays change each year.
Public holidays 
- New Year's Day
- Anniversary of the Independence Manifesto
- Eid al-Fitr (2 days)
- Labour Day
- Eid al-Adha (2 days)
- Islamic New Year
- Feast of the Throne
- Oued Ed-Dahab Day
- Revolution Day
- Birthday of King Mohammed VI and Youth Day
- Prophet's Birthday (2 days)
- Green March Day
- Independence Day of Morocco

Contracts must be in French and can be translated into English. They must be in writing and signed by both parties.

A contract must include:

• Name
• Remuneration
• Position and job description
• Location and working hours
• Trial period
• Paid time off
• Professional obligations