CNSS (social security) runs about 26% employer and 6% or so from the employee (rates and caps vary by wage band). AMO (obligatory health insurance) adds more — employer and employee both contribute. Budget roughly 28–30% employer-side on top of gross before income tax. Get exact rates from CNSS and AMO; ceilings and categories matter.

Payroll and tax

IR (impôt sur le revenu) is progressive. Bands (subject to current law): 0% up to a threshold, then 10%, 20%, 30%, 34%, and 38% on higher slices. Withholding (IR précompté) is done by the employer and remitted monthly. CNSS and AMO are remitted to the respective bodies. Late filing attracts penalties; keep deadlines.

Many employers pay a 13th month (gratification). It’s not always mandatory by law but is widespread in practice and sometimes in collective agreements. If you offer it, treat it as salary for tax and social security and document it in the contract.

Code du Travail (Labour Code)

Written contracts are required. Maximum 44 hours per week (or 2,288 hours per year in some calculations); overtime is limited and paid at 1.25× or 1.5×. Annual leave: 1.5 days per month (18 days per year) for the first 5 years, then 2 days per month. Maternity leave: 14 weeks. Probation: max 3 months for permanent contracts (6 months for senior/managerial in some cases).

Fixed-term contracts (CDD) are allowed only for specific reasons (replacement, temporary workload, etc.). Repeated CDDs or continued work after the term can convert to indefinite (CDI). CDI can be terminated by notice (as per contract or collective agreement) or payment in lieu. Dismissal for cause (licenciement pour faute) must be for a real and serious reason and follow procedure; otherwise you risk nullity and reinstatement or damages. Redundancy (licenciement économique) has strict procedure and may require redeployment efforts.

Statutory benefits

CNSS covers pension, sickness, and other benefits; AMO covers health. Employer and employee contributions are mandatory. End-of-contract indemnity (indemnité de licenciement) applies for CDI after a qualifying period — calculated on tenure and salary. Ensure your EOR applies the right formulas and remits CNSS and AMO on time.

EOR considerations

Your EOR must handle CNSS and AMO registration and remittance, IR withholding, and Code du Travail–compliant contracts. Contracts are often in French or Arabic; confirm language and that CDD vs CDI is used correctly. Termination and indemnité de licenciement are heavily regulated; the EOR should own the process and liability. Labour courts are active; confirm the EOR has local legal support and clear indemnities.

Frequently Asked Questions

What does an employer pay on top of salary in Morocco? CNSS about 26% and AMO contributions. Total employer statutory add-on is roughly 28–30% before income tax. Rates and caps depend on wage band.

Is a 13th month mandatory? Not always by law, but common in practice and sometimes in collective agreements. If you pay it, include it in the contract and treat it as salary for tax and social security.

Can we use fixed-term contracts (CDD) freely? No. CDD is only for specific temporary situations. Misuse or repeated use can convert the relationship to CDI (indefinite) with full termination protections.

What notice period applies for CDI? As per contract or collective agreement. Payment in lieu is possible if agreed. Wrong termination can lead to nullity and reinstatement or damages.

Who handles CNSS, AMO, and IR when using an EOR? The EOR is the employer of record and must register and remit. Confirm they are set up for CNSS, AMO, and IR and that they handle termination and indemnité de licenciement correctly.