Employee benefitsin Morocco

Mandatory Health Insurance is Morocco’s compulsory basic medical-cover system. Private-sector employees are covered through the National Social Security Fund, the statutory social-insurance administrator. Employers contribute 4.11% of salary, including the 1.85% solidarity share, and employees contribute 2.26%. Eligible family members include a spouse and dependent children up to 21, extended to 26 for unmarried children in higher education, with no age limit for disabled dependent children. The scheme reimburses eligible treatment in whole or in part; workplace injuries have separate insurance. Cosmetic and specified alternative treatments are excluded.

An independent workplace medical service is required for covered industrial, commercial, craft, agricultural and forestry businesses with at least 50 employees, and for workplaces exposing employees to occupational-disease risks even below that threshold. This preventive workplace duty is different from buying a private medical-insurance policy.

Some Moroccan technology employers add private medical insurance to compulsory health cover. Documented policies include employee cover and family cover. The insurance contract determines the treatments reimbursed, dependants, claim limits and any employee contribution; a family-eligible plan does not by itself show that the employer pays every dependant premium.

The National Social Security Fund, Morocco’s social-insurance administrator, provides an employee retirement pension. The Labour Code normally sets retirement at 60; mining employees qualify for the age 55 rule after at least 5 years working underground. Continued employment and insufficient insurance histories have specific statutory rules. The 2025 reform adds a proportional pension for insured people with 1,320 to 3,239 contribution days: the pension percentage equals 50% multiplied by insured days divided by 3,240, applied to the reference average insured wage. The reference normally uses the 96 declared months before the final insurance month, or the shorter declared period if fewer than 96 months were insured. Monthly minimums are MAD 600 for 1,320–1,704 days, MAD 700 for 1,705–2,088, MAD 800 for 2,089–2,472, MAD 900 for 2,473–2,856 and MAD 1,000 from 2,857 days. These are minimum pensions, not a flat payment or a maximum salary-replacement rate.

A worker who considers a dismissal abusive can seek reinstatement or damages through the legal dispute process. If the court awards damages under the statutory formula, the amount is 1.5 months of salary for every year or fraction of a year of service, capped at 36 months. This remedy is separate from ordinary dismissal severance and other sums due at the end of employment.

An employee on an indefinite contract qualifies for dismissal severance after 6 months with the same employer, with serious-misconduct dismissals excluded. The amount accumulates for each year or fraction of service: 96 hours of pay for each of the first 5 years, 144 hours for each year from 6 to 10,192 hours for each year from 11 to 15 and 240 hours for each year above 15. The calculation uses the applicable average wage and qualifying wage elements. This severance is distinct from compensation for notice, unused leave and abusive dismissal.

Some employers enroll employees in the Moroccan Interprofessional Pension Fund, known as CIMR, an optional supplementary pension arrangement alongside statutory social insurance. An employer with at least 3 employees can join and cover the whole workforce or a defined, consistent staff category. Contributions build additional retirement rights; the selected arrangement sets the contribution and benefit terms.

Employers may arrange group life and disability insurance. Depending on the contract, death benefits are paid as a lump sum or income to the nominated beneficiaries; disability or incapacity benefits are paid to the insured worker. The employer gives members an insurer-prepared notice explaining cover, eligibility and claim formalities.

After 6 months of continuous service with the same employer, employees earn 1.5 working days of paid annual leave for each month of service, equivalent to 18 working days over 12 months. Employees under 18 earn 2 working days per month. Entitlement increases by 1.5 working days for every complete 5 years of service, up to 30 working days in total. Paid holidays and non-working public holidays during the leave period extend it; sickness interruptions do not count as annual leave. More generous contract or collective terms can apply. Employer and employee can agree to accumulate leave across two consecutive years, with the arrangement recorded in the leave register. An agreement to waive paid annual leave, including in exchange for cash, is invalid while employment continues.

An employee unable to work because of illness or accident must notify the employer and justify the absence within 48 hours, except in a force-majeure situation. If the absence exceeds 4 days, the employee must give its expected duration and a medical certificate unless prevented from doing so. Ordinary non-occupational sickness absence is unpaid by the employer unless a contract, collective agreement or work rules provide pay. Social-insurance cash benefits are a separate entitlement. More than 180 consecutive days of non-occupational absence in a 365-day period, or permanent unfitness, can allow the employer to consider the employee as having resigned under the statutory rule.

Family-event leave includes 4 days for the employee’s marriage and 2 days for a child’s marriage, including the spouse’s child from an earlier marriage. Bereavement leave is 3 days for a spouse, child, grandchild, the employee’s parent or other ascendant, or a spouse’s child from an earlier marriage; it is 2 days for the employee’s sibling, the spouse’s sibling or the spouse’s parent or other ascendant. Circumcision and surgery for a spouse or dependent child each give 2 days. These absences are paid for monthly-paid staff. For other staff, at least 2 days for their own marriage and 1 day for the death of a spouse, parent or child are paid unless more generous terms apply.

Some technology employers grant more paid vacation than the statutory adult baseline. One Casablanca technology-employer policy provides 25 paid days plus Moroccan public holidays. The employer must define which days count, how leave accrues and the treatment of unused leave.

An employee whose pregnancy is medically certified receives 14 weeks of maternity leave. The normal schedule begins 7 weeks before the expected birth and continues 7 weeks after birth; working during the 7 weeks immediately after delivery is prohibited. A medically certified pregnancy or birth complication can extend the protected suspension, within the statutory limits of 8 weeks before and 14 weeks after birth. Early delivery must not reduce the total 14-week entitlement. Cash maternity benefits depend on the social-insurance conditions rather than an automatic employer duty to replace the full uncapped salary.

For 12 months after returning to work following birth, an employee receives two paid 30-minute breastfeeding breaks each workday, one in the morning and one in the afternoon. These breaks count as working time and are additional to the workplace’s ordinary rest breaks. The employee and employer can agree to take the one-hour allowance at another time during the working day.

An employee receives 3 days of leave for each birth, including where the employee recognizes paternity. The days may be consecutive or separate by agreement but must fall within 1 month after birth. If birth happens during annual leave, illness or another protected rest period, that period is extended by 3 days. The employer pays the wage the employee would have earned at work, through the next payroll after the employee supplies the birth certificate, and claims reimbursement from the National Social Security Fund, Morocco’s social-insurance administrator.

After the protected post-birth period, a mother may extend the suspension of her employment to raise her child for up to 90 days by telling the employer at least 15 days before maternity leave ends. With the employer’s agreement she may instead take unpaid child-raising leave of 1 year. On return she resumes her job and previously acquired benefits. The 90-day suspension is separate from the maternity cash-benefit period. These child-raising arrangements apply to the birth mother.

Employees receive a seniority supplement unless their pay already reflects seniority under an employment contract, collective agreement or workplace rules. The supplement is 5% after 2 years of service, 10% after 5 years, 15% after 12 years, 20% after 20 years and 25% after 25 years. Service with the same employer can be continuous or interrupted, subject to the legal counting rules. This recurring salary supplement is different from a discretionary annual 13th-month payment.

Some employers pay an extra annual salary installment, often called a 13th-month payment. A full 13th month equals one additional month of salary; the contract or bonus policy determines whether the payment is guaranteed, discretionary or pro-rated. It must be kept separate from the seniority supplement required by labour law.

Some technology employers offer equity to senior roles. Equity means a potential ownership-linked interest in the business; the award documents determine whether shares are granted or acquired through options, when rights are earned and what happens on departure. The employer’s offer must specify the instrument and its terms.

Some technology employers provide meals or refreshments at work. A Casablanca employer’s policy includes a weekly team lunch and office coffee and snacks. This in-kind provision is distinct from a restaurant-voucher allowance or a cash food budget.

Some employers support commuting through a transport payment or parking access. A Casablanca technology-employer policy offers a monthly transport stipend or a parking space. The policy sets the payment amount and eligibility; parking access and a cash stipend are alternative forms of support.

Some technology employers supply equipment for eligible roles. A Casablanca employer’s policy lists a laptop, external display, ergonomic chair and peripherals. The policy determines ownership, replacement and return of the equipment; providing equipment does not establish a general cash home-office allowance.

Some Moroccan technology employers offer teleworking or hybrid schedules. One Casablanca technology policy uses 3 office days and 2 remote days for office-based roles, with selected roles fully remote. Another technology employer offers teleworking in specific circumstances. Role eligibility, working location and attendance follow the employer’s agreement.

Some technology employers fund training and professional growth. One Casablanca employer allocates MAD 5,000 a year for courses, books and conferences, with paid conference days. Another technology employer provides staff training and ongoing development. Access and approved expenses follow the employer policy.

An employee performs paid work under the direction of an employer. The practical working relationship determines whether employee protections apply; a contractor label does not remove those protections. A genuinely self-employed contractor operates independently and agrees fees and deliverables with the client. Employee paid leave, dismissal protection and payroll benefits do not automatically become contractor entitlements.

An employment contract must meet the legal requirements for consent, capacity, purpose and cause. When made in writing, it must be prepared in two copies with the employee’s and employer’s signatures legalized by the competent authority; the employee keeps one. A fixed-term contract is restricted to the situations permitted by law, such as replacing an absent employee, a temporary increase in activity or seasonal work. Foreign employees also require the approved foreign-worker contract and labour authorization.

Office employees must be paid at least monthly. Manual workers must be paid at least twice a month, with no more than 16 days between payments. Employers give each employee a payslip when paying wages. These employee rules differ from a self-employed contractor’s invoice and payment terms.

The legal minimum for non-agricultural work is MAD 17.92 per hour from 1 January 2026. A 191-hour monthly illustration is MAD 3,422.72 gross; the enforceable rate is hourly. Agricultural work has a separate minimum of MAD 97.44 per working day from 1 April 2026. These employee wage floors do not set a genuine independent contractor’s project fee.

For non-agricultural overtime between 06:00 and 21:00, employees receive a 25% wage increase, making total pay 125% of the relevant hourly wage. Between 21:00 and 06:00, the increase is 50%, making total pay 150%. On the employee’s weekly rest day those increases become 50% and 100%, respectively, even if compensatory rest is granted. Agricultural daytime and nighttime boundaries are 05:00–20:00 and 20:00–05:00. Public-holiday work follows the separate holiday rules. Overtime is calculated on wages and their supplements, excluding family allowances, expense reimbursements and tips unless the worker is paid exclusively through tips.

Normal non-agricultural hours are 44 per week or 2,288 per year. An annual distribution of hours must generally keep normal daily work within 10 hours, subject to statutory exceptions. Agricultural work has a separate 2,496-hour annual standard. Employees receive at least 24 consecutive hours of weekly rest; the law allows the rest day to fall on Friday, Saturday, Sunday or the weekly market day, with authorized rotation for qualifying operations.

For an indefinite contract, initial probation is 3 months for executives and equivalent staff, 1.5 months for office employees and 15 days for manual workers. It can be renewed once; shorter terms may be agreed. For a fixed-term contract lasting less than 6 months, probation cannot exceed one day per working week, capped at 2 weeks; for a contract longer than 6 months, the cap is 1 month. These are limits, not mandatory minimum trial periods.

An employer needs an acceptable reason and the required procedure to dismiss an employee. Before a conduct dismissal, the employee must be heard and allowed to defend themselves, with their chosen employee or union representative present, within 8 days after the alleged act is discovered. The written decision is delivered against receipt or by registered letter within 48 hours after it is made. Accrued annual-leave compensation is due when employment ends regardless of the reason. The employer supplies a work certificate within 8 days after termination.

The annual income-tax scale in 2026 exempts net taxable income up to MAD 40,000. Marginal rates are 10% on the next band through MAD 60,000, 20% through MAD 80,000, 30% through MAD 100,000, 34% through MAD 180,000 and 37% above MAD 180,000. These are rates on taxable income bands, rather than a single flat rate on gross salary. Salary deductions and exemptions affect the taxable base; self-employed professionals must use the regime applicable to their activity.

An employer hiring a foreign employee must obtain labour authorization in the form of a visa endorsed on the employment contract. The authorization date is when the contract takes effect, and changes to that contract also require authorization. The foreign-worker contract must use the prescribed form and state that the employer pays the employee’s return travel if authorization is refused. This labour authorization is separate from the person’s immigration permission to enter or remain in Morocco.