HR & Payroll in Morocco

Good to know

Local currency: Moroccan Dirham (MAD)

Average Salary: 3,263 MAD Per Month

Tax Year: 1st January – 31st December

Average Working Hours: 44 Hours a Week

About Morocco

Morocco is a country in North Africa, with an area of 446,550 km². Morocco has a diverse linguistic society with five languages spoken, Arabic, Berber, French, Spanish and English. Due to such linguistic diversity, Morocco’s economy has a vibrant openness on an international scale. Morocco continues to make significant investments in its infrastructure, including telecommunications, economic activity zones (Technoparcs), industrial activity zones (offshore zones), road and rail networks, airports and ports.

The Moroccan economy today offers a sound macroeconomic framework, companies can focus on their core business for the achievement of sustainable growth objectives. Morocco provides many benefits to businesses to be based there, but for any business looking to expand to Morocco, it can be a complicated and time-consuming process to keep up with its legislations for Payroll and HR. Our Moroccan Payroll and HR experts will ensure your business is compliant with Moroccan legislations and offer a service which is accurate and efficient.

Ready to Benefit from Moroccan HR & Payroll Experts?

The Moroccan social security system

The Moroccan social protection scheme covering public and private sector employees contributes to:

  • Maternity
  • Sickness
  • Pension
  • Family Benefits

Employees of the public scheme are managed by the National Fund of Social Welfare Organizations (CNOPS) and those of the private scheme by the National Social Security Fund (CNSS).

Social contributions in Morocco

Contribution rates as of January 1, 2020
Contributions Employer’s share Employee’s share Ceiling (MAD) Total
Sickness-maternity, death 0,67% 0,33% 6 000 MAD 1%
Pension 7,93% 3,96% 6 000 MAD 11,89%
Family allowances 6,40% pas de plafond 6,40%
AMO (Compulsory health insurance)* 1,85% pas de plafond 1,85%
AMO Solidarity 2,26% 2,26% pas de plafond 4,52%
Compensation for job loss 0,38% 0,19% 6 000 MAD 0,57%
Vocational training tax 1,6% pas de plafond 1,6%
Total 21,09% 6,74% 27,83%

* Companies that had group medical coverage before the start of the AMO (March 1, 2006) are partially exempt from paying the contribution. They only pay the rate corresponding to solidarity. In order to benefit from this exemption, companies must return every year to the CNSS, a Form Ref.325-1-03 “Attestation of benefit of a medical coverage” which must first be duly completed and sealed by the insurer.

Source: The Cleiss

Income Tax

In Morocco, for wage income, the income tax (IR) is deducted at source by the employer and appears on the payslip.
The income tax schedule is composed of six taxable net income brackets, a tax percentage for each of these tax brackets and the deduction is to be applied.

Progressive income tax scale
TNI from (MAD) TNI to (MAD) Rate Deduction (MAD)
0 30 000 0% 0
30 001 50 000 10% 3 000
50 001 60 000 20% 8 000
60 001 80 000 30% 14 000
80 001 180 000 34% 17 200
180 001 + 38% 24 400

The progressive income tax scale applies to

  • professional income
  • salary and similar income
  • income and profits from foreign sources, excluding income and profits from movable capital

Our HR & Payroll Experts are Ready to Help

Payroll and HR are different in each country and to each business, trust one of our local experts to ensure your company is compliant in Morocco.

Our Payroll and HR services in Morocco

HR & Payroll in Morocco

HR & Payroll in Morocco

Payroll Morocco

Good to know

Local currency: Moroccan Dirham (MAD)

Average Salary: 3,263 MAD Per Month

Tax Year: 1st January – 31st December

Average Working Hours: 44 Hours a Week

Ready to Benefit from Moroccan HR & Payroll Experts?

About Morocco

Morocco is a country in North Africa, with an area of 446,550 km². Morocco has a diverse linguistic society with five languages spoken, Arabic, Berber, French, Spanish and English. Due to such linguistic diversity, Morocco’s economy has a vibrant openness on an international scale. Morocco continues to make significant investments in its infrastructure, including telecommunications, economic activity zones (Technoparcs), industrial activity zones (offshore zones), road and rail networks, airports and ports.

The Moroccan economy today offers a sound macroeconomic framework, companies can focus on their core business for the achievement of sustainable growth objectives. Morocco provides many benefits to businesses to be based there, but for any business looking to expand to Morocco, it can be a complicated and time-consuming process to keep up with its legislations for Payroll and HR. Our Moroccan Payroll and HR experts will ensure your business is compliant with Moroccan legislations and offer a service which is accurate and efficient.

The Moroccan social security system

The Moroccan social protection scheme covering public and private sector employees contributes to:

  • Maternity
  • Sickness
  • Pension
  • Family Benefits

Employees of the public scheme are managed by the National Fund of Social Welfare Organizations (CNOPS) and those of the private scheme by the National Social Security Fund (CNSS).

Social contributions in Morocco

Contribution rates as of January 1, 2020
Contributions Employer’s share Employee’s share Ceiling (MAD) Total
Sickness-maternity, death 0,67% 0,33% 6 000 MAD 1%
Pension 7,93% 3,96% 6 000 MAD 11,89%
Family allowances 6,40% pas de plafond 6,40%
AMO (Compulsory health insurance)* 1,85% pas de plafond 1,85%
AMO Solidarity 2,26% 2,26% pas de plafond 4,52%
Compensation for job loss 0,38% 0,19% 6 000 MAD 0,57%
Vocational training tax 1,6% pas de plafond 1,6%
Total 21,09% 6,74% 27,83%

* Companies that had group medical coverage before the start of the AMO (March 1, 2006) are partially exempt from paying the contribution. They only pay the rate corresponding to solidarity. In order to benefit from this exemption, companies must return every year to the CNSS, a Form Ref.325-1-03 “Attestation of benefit of a medical coverage” which must first be duly completed and sealed by the insurer.

Source: The Cleiss

Income Tax

In Morocco, for wage income, the income tax (IR) is deducted at source by the employer and appears on the payslip.
The income tax schedule is composed of six taxable net income brackets, a tax percentage for each of these tax brackets and the deduction is to be applied.

Progressive income tax scale
TNI from (MAD) TNI to (MAD) Rate Deduction (MAD)
0 30 000 0% 0
30 001 50 000 10% 3 000
50 001 60 000 20% 8 000
60 001 80 000 30% 14 000
80 001 180 000 34% 17 200
180 001 + 38% 24 400

The progressive income tax scale applies to

  • professional income
  • salary and similar income
  • income and profits from foreign sources, excluding income and profits from movable capital

Our HR & Payroll Experts are Ready to Help

Payroll and HR are different in each country and to each business, trust one of our local experts to ensure your company is compliant in Morocco.

Our Payroll and HR services in Morocco

Good to know

Local currency: Moroccan Dirham (MAD)

Average Salary: 3,263 MAD Per Month

Tax Year: 1st January – 31st December

Average Working Hours: 44 Hours a Week

Ready to Benefit from Moroccan HR & Payroll Experts?

About Morocco

Morocco is a country in North Africa, with an area of 446,550 km². Morocco has a diverse linguistic society with five languages spoken, Arabic, Berber, French, Spanish and English. Due to such linguistic diversity, Morocco’s economy has a vibrant openness on an international scale. Morocco continues to make significant investments in its infrastructure, including telecommunications, economic activity zones (Technoparcs), industrial activity zones (offshore zones), road and rail networks, airports and ports.

The Moroccan economy today offers a sound macroeconomic framework, companies can focus on their core business for the achievement of sustainable growth objectives. Morocco provides many benefits to businesses to be based there, but for any business looking to expand to Morocco, it can be a complicated and time-consuming process to keep up with its legislations for Payroll and HR. Our Moroccan Payroll and HR experts will ensure your business is compliant with Moroccan legislations and offer a service which is accurate and efficient.

The Moroccan social security system

The Moroccan social protection scheme covering public and private sector employees contributes to:

  • Maternity
  • Sickness
  • Pension
  • Family Benefits

Employees of the public scheme are managed by the National Fund of Social Welfare Organizations (CNOPS) and those of the private scheme by the National Social Security Fund (CNSS).

Social contributions in Morocco

Contribution rates as of January 1, 2020
Contributions Employer’s share Employee’s share
Sickness-maternity, death 0,67% 0,33%
Pension 7,93% 3,96%
Family allowances 6,40%
AMO (Compulsory health insurance)* 1,85%
AMO Solidarity 2,26% 2,26%
Compensation for job loss 0,38% 0,19%
Vocational training tax 1,6%
Total 21,09% 6,74%

* Companies that had group medical coverage before the start of the AMO (March 1, 2006) are partially exempt from paying the contribution. They only pay the rate corresponding to solidarity. In order to benefit from this exemption, companies must return every year to the CNSS, a Form Ref.325-1-03 “Attestation of benefit of a medical coverage” which must first be duly completed and sealed by the insurer.

Source: The Cleiss

Income Tax

In Morocco, for wage income, the income tax (IR) is deducted at source by the employer and appears on the payslip.
The income tax schedule is composed of six taxable net income brackets, a tax percentage for each of these tax brackets and the deduction is to be applied.

Progressive income tax scale
TNI from (MAD)TNI to (MAD)RateDeduction (MAD)
030 0000%0
30 00150 00010%3 000
50 00160 00020%8 000
60 00180 00030%14 000
80 001180 00034%17 200
180 001+38%24 400

The progressive income tax scale applies to

  • professional income
  • salary and similar income
  • income and profits from foreign sources, excluding income and profits from movable capital

Our HR & Payroll Experts are Ready to Help

Payroll and HR are different in each country and to each business, trust one of our local experts to ensure your company is compliant in Morocco.

Our Payroll and HR services in Morocco