Good to know
Local currency: Moroccan Dirham (MAD)
Average Salary: 3,263 MAD Per Month
Tax Year: 1st January – 31st December
Average Working Hours:Â 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
Source: The General Tax Administration
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
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
HR & Payroll in Morocco
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:Â 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
Source: The General Tax Administration
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
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
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:Â 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
Source: The General Tax Administration
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
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure