Morocco

Last Update by Katie, 15 Aug 2024

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Exchange Rate

18 Sep 2024

 

Cost of Living

Indicative value for a working adult in a city: Marrakesh

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 100
3 Bedrooms Rental (City Center) 5562
3 Bedrooms Rental (Outskirt) 3250

Current Inflation Rate

2.5%

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
Short-Term Social Benefit (CNSS) 1.05%
Capped at 6000 MAD maximum 		0.52%
Capped at 6000 MAD maximum 		All staff
Long-Term Social Benefit (CNSS) 7.93%
capped at 6000 MAD maximum 		3.96%
capped at 6000 MAD maximum 		All staff
Vocational Training Tax (CNSS) 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 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
  • Staff pay tax on worldwide income. Taxable income includes total compensation after deductions for staff members social security contributions

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

  • Same as residents, but only for the income generated in Morocco.

Working Hours

Statutory

44 hours
8/9 hours a 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

  • Overtime on working day:
    - 06:00 - 21:00 : 1.25 rate for normal salary
    - Rest time: 1.5 rate for normal salary
  • Overtime on rest days:
    - 06:00- 21:00: 1.5 rate for normal salary
    - Rest time: 2 times normal rate of pay
    - Paid holiday and leave days: 2 times normal rate of pay

Employment Contract

Fixed Term (CDD)

Used for replacing absent staff, handling temporary business peaks, seasonal work, or agricultural projects

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: up to 2 weeks
Contracts over 6 months: 1 month

Contract Period

Short term: Up to 6 months including renewals
New businesses and products: Maximum of 2 years and can be renewed once

Termination

  • Notice during probation for staff:
    - No notice
  • Notice during probation for employers:
    - First 7 days: No notice
    - After 1 week onwards for monthly paid staff: 2 days (unless for misconduct)
    - For poor performance: 8 days
  • Voluntary resignation and involuntary termination:
    - Under 1 year service: 1 month for senior staff, 8 days for blue collar staff
    - 1-5 years' service: 2 months for senior staff,1 month for blue collar staff
    - Over 5 years' service:3 months for senior staff, 2 months for blue collar staff
  • Severance:
    - Dismissal before contracts natural expiry date: Salary is payable for the remainder of the contract

Public Holiday

  • 12 days

Country Level

Date Name
11 Jan Independence Manifesto Day
10 Apr Festival of Breaking the Fast
01 May Labor Day
17 Jun Eid al-Adha
08 Jul Islamic New Year's Day
30 Jul Throne Day
14 Aug Oued Ed-Dahab Day
20 Aug Revolution Day
21 Aug Youth Day
16 Sep Birth of the Prophet
06 Nov Green March
18 Nov Independence Day

Leave

Leave Type Entitlement Notes
Annual Leave 18 working days All staff after 6 months' continuous service with the same employer
Sick Leave 4 working days 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 All expectant fathers within 1 month of the child's birth
Bereavement Leave 3 working days - death of a close family member
2 working days death of an extended family member 		All staff for the death of a family member
Marriage Leave 4 days - staff's own marriage
2 days - Staff attending a child or siblings marriage 		All staff for marriages including their own

Reference

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