Country guide

HR software for Moroccan SMBs

Run compliant HR for your Moroccan business without piecing it together from spreadsheets. Leave, contracts, and records aligned with the Code du Travail, CNSS, and Law 09-08.

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HR in Morocco: what you need to know

Moroccan employment law sits in the Code du Travail (Law 65-99), which has been stable for two decades. For a Casablanca startup or a Rabat family business, the Code defines contracts, leave, working hours, and termination. Collective agreements in larger sectors sometimes add to it, but the statutory floor is where every employer has to start.

Payroll is split across several institutions. CNSS handles social security across five branches including retirement, family allowances, and AMO mandatory health insurance. The DGI collects IR personal income tax, which was significantly reformed by the 2025 Finance Law. CIMR is an optional supplementary retirement scheme offered by many employers as a benefit.

Moroccan business operates bilingually in French and Arabic, and contracts are typically drafted in one or both. The CNDP regulates Law 09-08 data protection, one of the older data protection frameworks on the continent.

Code du Travail (Law 65-99)

The Code du Travail is the primary law governing employment in Morocco. It covers contracts, working time, leave, termination, and collective relations. CDI (permanent) is the default contract form; CDD (fixed-term) is only legally allowed in four specific circumstances listed in Article 16.

  • Annual leave accrues at 1.5 days per month, available after 6 months of continuous service, minimum 18 days per year
  • Trial period (période d'essai) caps at 3 months for managers, 1.5 months for employees, 15 days for workers, each renewable once
  • CDD (fixed-term) capped at 1 year for non-agricultural work, renewable once, after which it converts to CDI
  • CDI termination requires valid reason, fair procedure, notice or pay in lieu, and severance (indemnité de licenciement) for eligible employees
  • Maternity leave: 14 weeks fully paid, funded through CNSS, with employment protection during leave

Statutory bodies and regulators

CNSS

Caisse Nationale de Sécurité Sociale

Morocco's mandatory social security institution. Collects contributions across five branches including family allowances, short-term and long-term benefits, AMO health insurance, and a vocational training tax. Remitted monthly via the Damancom portal.

DGI

Direction Générale des Impôts

Morocco's tax authority. Collects IR personal income tax withheld by employers from each payroll. IR brackets were reformed by the 2025 Finance Law, with the top rate lowered to 37%.

AMO

Assurance Maladie Obligatoire

Mandatory health insurance for private-sector employees, administered under CNSS. Employer contributes 4.11% of gross salary, employee contributes 2.26%, both uncapped.

CIMR

Caisse Interprofessionnelle Marocaine de Retraites

Optional supplementary retirement scheme offered by many private employers on top of CNSS. Typically contributes 3% to 6% from each side, tax-advantaged.

CNDP

Commission Nationale de Contrôle de la Protection des Données

Morocco's data protection regulator. Oversees Law 09-08, processes declarations and authorizations, and handles complaints about personal data processing.

Statutory leave entitlements

Leave typeEntitlement
Annual leave18 working days per year (1.5 per month), rising with service
Sick leave4 days statutory; CNSS covers certified illness beyond that
Maternity leave14 weeks fully paid, funded by CNSS
Paternity leave3 working days fully paid
Public holidays11 days per year (fixed-date national plus variable Islamic)

Data protection

Law 09-08 on the Protection of Personal Data

Law 09-08 has governed personal data processing in Morocco since 2009. Employers must file a CNDP declaration for standard HR processing, obtain prior authorization for sensitive data (health, biometric, cross-border transfers), and operationalize employee access and rectification rights.

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Calculate Morocco leave entitlements

Free Morocco leave calculator pre-loaded with Code du Travail entitlements. Enter a start date and see annual, sick, maternity, and paternity leave totals with the service-based progression.

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Frequently asked questions about HR in Morocco

What is the minimum annual leave entitlement in Morocco?

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Under the Code du Travail, annual leave accrues at 1.5 working days per month of continuous service. Employees can take leave after six months of service, and the annual minimum works out to 18 working days. Service-based increases raise the entitlement to a maximum of 30 days.

What are the maternity leave entitlements in Morocco?

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Female employees are entitled to 14 weeks of fully paid maternity leave, funded through CNSS short-term social benefits. At least seven weeks must be taken after birth. Dismissal is prohibited during maternity leave.

What statutory payroll deductions apply in Morocco?

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CNSS covers five branches totaling 21.09% employer and 6.74% employee. AMO (health) is 4.11% employer plus 2.26% employee, uncapped. The IR personal income tax is withheld at source against the post-reform 2026 bracket scale (0% to 37%). CIMR is optional supplementary retirement.

What data protection laws apply to HR data in Morocco?

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Law 09-08 has governed personal data processing since 2009. The CNDP regulator handles declarations, authorizations, inspections, and complaints. Most HR processing requires a prior declaration; sensitive data (health, biometric) and cross-border transfers require prior authorization.

When is a CDD (fixed-term) contract legally allowed in Morocco?

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Article 16 of the Code du Travail permits a CDD only in four cases: replacing an absent employee, temporary increase in business activity, seasonal work, or the opening phase of a new business. Used outside these, a CDD gets reclassified as a CDI by the courts.

How long must I keep employee records in Morocco?

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The Code du Travail doesn't specify a single retention period, but Moroccan practice is to keep employment records for the duration of the employment plus five years after termination, aligning with the statute of limitations for most employment disputes.

Does Cedrios support Morocco-specific payroll calculations?

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Cedrios currently supports Moroccan leave management, contracts, documents, and people records. Integrated CNSS and IR payroll is on the roadmap. Our payroll calculator handles the statutory figures in the meantime.

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