Morocco at a glance
Taxes in Morocco
Employer Contributions
| Contribution | Rate |
|---|---|
| CNSS (Caisse Nationale de Sécurité Sociale) — general | 10.89% |
| CNSS — professional training | 1.6% |
| AMO (Assurance Maladie Obligatoire — health insurance) | 4.11% |
| Total employer social contributions | ~16.6% |
| Contribution | Rate |
|---|---|
| CNSS (Caisse Nationale de Sécurité Sociale) — general | 10.89% |
| CNSS — professional training | 1.6% |
| AMO (Assurance Maladie Obligatoire — health insurance) | 4.11% |
| Total employer social contributions | ~16.6% |
| Contribution | Rate |
|---|---|
| CNSS — general | 4.29% |
| AMO (health insurance) | 2.26% |
| Income Tax (IR) | 0% – 38% (progressive) |
| Annual Income (MAD) | Tax Rate |
|---|---|
| 0 – 40,000 | 0% |
| 40,001 – 60,000 | 10% |
| 60,001 – 80,000 | 20% |
| 80,001 – 100,000 | 30% |
| 100,001 – 180,000 | 34% |
| Over 180,000 | 38% |
Employer of Record in Morocco
What Is an Employer of Record?
An Employer of Record is the legal employer of your worker in Morocco. Remote& manages CNSS registration, employment contracts compliant with the Moroccan Labour Code, payroll, income tax withholding, and statutory benefits — so you can hire Moroccan talent without establishing a local entity.
How Remote& EOR Works
| Party | Role |
|---|---|
| Your Company | Recruits the worker, assigns tasks, manages performance |
| Remote& | Signs the employment contract, registers with CNSS and AMO, processes payroll, withholds income tax, manages statutory benefits |
| Employee | Fulfills their role for your company under a Morocco-compliant employment contract |
Ask Remi:
"Hire a DevOps Engineer in Casablanca — 18,000 MAD/month, starting in 4 weeks" Remi handles contract drafting, CNSS registration, AMO health insurance enrollment, payroll setup, and income tax configuration — all in one conversation.
Benefits in Morocco
CNSS — Social Security The Caisse Nationale de Sécurité Sociale provides pensions, short-term disability, work injury coverage, and family allowances. Both employer and employee contribute.
AMO — Mandatory Health Insurance Assurance Maladie Obligatoire provides healthcare coverage. Contributions are shared between employer and employee and are mandatory for all salaried workers.
Annual Leave and Paid Holidays Employees earn 1.5 working days of annual leave per month (18 days per year), increasing to 2 days per month after 3 years of service.
- Supplementary private health insurance
- Transportation allowance
- Performance bonuses
- Mobile phone allowance
- Professional training and development support
- Flexible working arrangements
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Annual Leave | 1.5 days/month (18 days/year); 2 days/month after 3 years (24 days/year) |
| Sick Leave | Compensation through CNSS after 3-day waiting period |
| Maternity Leave | 14 weeks (including at least 7 weeks post-delivery) |
| Paternity Leave | 3 days |
| Bereavement Leave | 3 days for spouse or child; 2 days for other close family members |
Employment conditions
Working Hours
The standard working week is 44 hours (2,288 hours per year). Overtime beyond this threshold must be compensated at a premium of 25% (50% for night overtime and weekend work).
Probation
Probation periods depend on the employment category: managers up to 3 months; supervisors and technicians up to 1.5 months; employees up to 15 days. Either party may terminate during probation with notice proportional to tenure.
Payments
End of employment in Morocco
Employment contracts may be terminated by mutual agreement, resignation with notice, expiry of fixed-term contract, or employer-initiated termination for valid cause. Termination without valid cause (unjustified dismissal) obligates the employer to pay damages based on the employee's salary and seniority, in addition to severance pay and accrued leave.
Notice periods for indefinite-term contracts range from 8 days to 3 months depending on seniority and contract type. Severance pay for unjustified dismissal is calculated at 96 hours of salary per year for the first 5 years, 144 hours for years 6–10, and 192 hours for years beyond 10.
Frequently asked questions
International companies can hire in Morocco via: home-country payroll (non-compliant — Moroccan employment contracts and CNSS registration are required), independent contractor arrangements (only appropriate for genuine project-based work), establishing a local Moroccan entity, or using Remote& as Employer of Record. The EOR route is fastest and most cost-efficient for international companies.