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Popay Payroll · Morocco PopayPayroll
Payroll in Morocco, handled the local way.
CNSS and AMO contributions, Labour Code payslips, CDI/CDD contracts and leave — configured to Moroccan law, not bolted on.
Team in Casablanca. The people who run your payroll know Moroccan law from the inside — CNSS, AMO, Labour Code, no shortcuts.
Talk to our African payroll team No commitment — a working conversation about your team in Morocco.
MA
MA Casablanca · North Africa hub — payroll live in Morocco today
Understand HR in Morocco
Everything Morocco payroll asks of an employer — in one place.
The full local picture for Morocco: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Morocco payroll, by the numbers
The fixed parameters every Moroccan payroll run starts from.
Capital
Rabat (Casablanca — economic hub)
Local currency
Moroccan Dirham (MAD, DH)
Official languages
Arabic, Tamazight French widely used in business
STATUTORY AUTHORITIES
DGI — Direction Générale des Impôts (income tax on salaries) · CNSS — Caisse Nationale de Sécurité Sociale (social security, family allowances, AMO health insurance and vocational training tax)
INCOME TAX YEAR
1 January – 31 December (calendar year)
PAYROLL CYCLE
Monthly (weekly payment is also lawful)
Monthly statutory deadline
CNSS contributions are declared and paid by the 10th of the following month; income tax (IR) by month-end. Annual salary statement (état 9421) is due by 28 February, with employee earnings statements issued after year-end.
Minimum wage
Non-agricultural sector: MAD 17.92/hour (approx. MAD 3,422.72/month). Agricultural sector: MAD 97.44/day. Civil servants follow separate pay scales.
Ordinary working week
44 hours/week — 8 hours/day over 5 days (191 hours/month is the standard payroll base)
OVERTIME
Overtime premiums range from 25% to 100%, depending on the hours worked, as set by the Labour Code and applicable agreements.
MINIMUM WORKING AGE/ RETIREMENT AGE
15 years, 18 years for hazardous work and for domestic workers/ Standard age 60; early retirement possible from age 55; an employee may choose to defer retirement up to age 65
MAIN LABOUR LAW
Labour Code — Law No. 65-99
02 · Statutory obligations & contributions
Social contributions in Morocco
Statutory contributions declared by the employer, each scheme with its own rate,
| Scheme | Employer | Employee | Basis & notes |
|---|---|---|---|
| CNSS — Family allowances | 6.40% | 0% | On total salary, no ceiling |
| CNSS — Sickness, maternity, death and job-loss allowance (IPE) | 1.05% | 0.52% | Ceiling of MAD 6,000/month |
| CNSS — Old-age, invalidity and survivors' pensions | 7.93% | 3.96% | Ceiling of MAD 6,000/month |
| AMO — Compulsory health insurance | 4.11% | 2.26% | On total salary, no ceiling |
| TFP — Vocational Training Tax | 1.60% | 0% | On total salary, no ceiling |
03 · Income tax brackets
The income tax brackets withheld for DGI
Income tax (IR) in Morocco is withheld monthly by the employer on a progressive scale of 0% to 37%, applied to taxable salary after social contributions and standard deductions.
Annual taxable income (MAD)
- Up to 40,000
- 0% (tax-free)
- 40,001 – 60,000
- 10%
- 60,001 – 80,000
- 20%
- 80,001 – 100,000
- 30%
- 100,001 – 180,000
- 34%
- Above 180,000
- 37%
Deduction for family charges (from the tax due)
- Family situation: Per dependent person, up to 6 persons
- Deduction: MAD 600 per person per year (MAD 50/month)
04 · Employment contracts
CDI, CDD and the formalities that bind them
Morocco's Labour Code regulates
Contract types
- Permanent
- CDI
- Fixed Term
- CDD
- Other contracts
- Seasonal contract
Notice period
- Under 1 year
- 1 month
- 1 to 5 years
- 2 months
- Over 5 years
- 3 months
Notice period
- Under 1 year
- 8 days
- 1 to 5 years
- 1 month
- Over 5 years
- 2 months
Severance pay
- Under 6 months
- No entitlement
- 1 to 5 years
- 96 hours of pay per year (or part of a year) of service
- 6 to 10 years
- 144 hours of pay per year (or part of a year) of service
- 11 to 15 years
- 192 hours of pay per year (or part of a year) of service
- Over 15 years
- 240 hours of pay per year (or part of a year) of service
- Staff delegates & union representatives
- Compensation is doubled
Termination calculations
- Severance = hourly wage
- (Average pay of the last 52 weeks) × hours
- Final settlement
- Also includes notice pay where notice is not worked and payment of unused leave at the normal daily wage
End-of-year bonus
- No statutory end-of-year bonus or gratuity in Morocco
- Any such payment is contractual or set by collective agreement
Retirement benefit
- 50% of the average monthly salary of the last 96 months
- Increased for additional contribution periods up to a maximum of 70%; minimum pension MAD 1,000/month
05 · Leave & employee rights
Leave entitlements set by the Labour Code
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual leave
18 working days per year (1.5 days per month of service), fully paid; +1.5 days for each 5 years of seniority. At least 6 months of continuous service
Sick leave
4 paid days per year. At least 6 months of continuous service
Maternity leave
14 weeks (98 days): 7 weeks before and 7 weeks after the birth; up to 22 weeks in case of a medically certified pathological condition
Paternity leave
3 days, fully paid. To be taken within the month following the birth
Special leave (family events)
4 paid days for the employee’s marriage; 3 days for the death of a spouse, parent or child; and 2 days for the death of a sibling.
06 · Payslip and declaration rules
What a Moroccan compliant payslip carries
The payslip and monthly declarations are as follows:
Gross remunerationCode du Travail, Art. 345
- Base salaryCDI/CDD contractual rate
- Seniority premium (ancienneté)5% after 2y, 10% after 5y, 15% after 12y, 20% after 20y, 25% after 25y
- Variable pay / commissionsIf applicable per contract
- Benefits in kindHousing, vehicle, meals valued at CNSS schedule
Employee deductionsCNSS & DGI
- CNSS — Sickness, maternity, death and job-loss allowance 0.52% capped at 6,000 MAD/month
- CNSS — Old-age, invalidity and survivors' pensions , death3.96% capped at 6,000 MAD/month
- AMO — Compulsory health insurance2.26% On total salary, no ceiling
- IGR withheld at sourceProgressive 0–37% on taxable net after deductions
Employer contributions (shown for reference):
- CNSS family allowances6.40% on total salary, no ceiling
- CNSS — Sickness, maternity and job-loss allowance (IPE)1.05% capped at 6,000 MAD/month
- CNSS — Old-age, invalidity and survivors' pensions , death7.93% capped at 6,000 MAD/month
- AMO — Compulsory health insurance4.11% on gross
- TFP — Vocational Training Tax1.60% on gross
07 · Unions & collective agreements
The unions and the framework that shape pay
Affiliated unions negotiate wage scales and union dues that your payroll must calculate, deduct and remit. A poorly applied collective agreement can lead to a dispute to the relevant Court.
UMT— Union Marocaine du Travail
It is the oldest national union centre (founded 1955), private and public sectors. Takes part in the tripartite social dialogue that sets minimum wages and negotiates sector agreements
CDT — Confédération Démocratique du Travail
Sector-level bargaining and collective agreements affecting wage scales
UGTM — Union Générale des Travailleurs du Maroc
Represents workers across sectors in social dialogue and bargaining
FDT — Fédération Démocratique du Travail)
Active in public-sector and education bargaining
Native Morocco payroll — and one accountable partner.
We own the gross-to-net engine
Morocco rules are configured natively inside our engine, not stitched from third-party aggregators.
Always current
Regulatory changes are monitored and your configuration updated — so every payslip stays compliant.
Meet Adil Saidi, your Popay expert in Casablanca.
In HR, personal contact is everything — and it starts from the first exchange. Tell us about your team in Morocco and we'll map your options, plainly and without commitment.
Popay helped us simplify managing our workforce across Morocco — payroll, contracts and compliance in one place. Reliable, efficient, and always current with local law.
Morocco payroll, answered
Does Popay handle CNSS and AMO declarations in Morocco?
Yes. We file your monthly declarations to CNSS — which covers family allocations, sickness, maternity, death and job-loss allowance, old-age, invalidity and survivors' pensions and AMO (compulsory health insurance) — via the Damancom platform before the 10th of the following month, with ceilings and sector rates applied automatically.
Is your Moroccan payroll native, or run through a third party?
Native. Popay owns the gross-to-net engine, and Moroccan legislation — SMIG, CNSS ceilings, AMO, Labour Code payslip requirements — is configured inside it. We don’t stitch together third-party aggregators, so there’s one accountable system and one contract.
Can Popay produce a fully compliant Moroccan payslip?
Yes. Payslips carry every legal mention required by Labour Code Article 371 — position, salary, overtime, deductions and net payable — and we maintain the signed payroll register for each payment.
Do you have a team in Morocco?
Yes — a local team in Casablanca, our North Africa hub. The people who configure and run your payroll are in-country and in your time zone, led by our regional expert Adil Saidi.
Which collective agreements do you support?
The national interprofessional agreement (CCNI) plus the main sector conventions — Commerce, BTP (construction), Metallurgy & Industries, Banking & Insurance, and Hôtellerie — applied to your employees’ classification.
Review your HR needs in Morocco — in 30 minutes.
Questions about payroll, local compliance or digitising your processes? Take a no-commitment slot with our dedicated North Africa expert. Plain, specific, useful.
