Foreign nationals must obtain a work permit to work in Morocco.

• Short‑Term Work Visa: For contracts under 3 months.
• Long‑Term Work Visa: For contracts over 3 months, usually valid up to 1 year.
• Student Visa: For study purposes.
• Family Reunification Visa: For family members of foreign employees.
  Work permits and residence permits are issued separately and must both be obtained.

• Payroll Frequency: Salaries are paid monthly.
• Income Components: Salary, bonuses, allowances, overtime, and benefits in kind (e.g., housing, vehicles, meals).
• Deductions: Income tax, social security, and other mandatory contributions.
• Employer Contributions: Social security covering family benefits, social allocations, professional training, and mandatory health care.

• Probation Periods:
  
  • Blue‑collar workers: 15 days
  • White‑collar employees: 45 days
  • Management: 3 months
• Notice Periods:
  
  • Blue‑collar workers: 15 days
  • White‑collar employees: 45 days
  • Management: 3 months
• Minimum Wage: MAD 4,000/month (public sector), MAD 3,269/month (private sector).
• Working Hours: 44 hours per week; max 10 per day.
• Overtime Pay:
  
  • +25% between 6 a.m. – 9 p.m.
  • +50% between 9 p.m. – 6 a.m.
  • +50% or +100% for weekends/rest days, depending on contract terms.
• Termination: Must be justified. Severance is based on length of service, ranging from 96 to 240 hours of pay per year depending on tenure.
• Non‑Compete: Enforceable if written, limited in scope, and geographically reasonable.

• Annual Leave: 18 days of paid leave per year.
• Sick Leave: At least 4 paid days per year; medical certificate required for longer absences.
• Maternity Leave: 14 weeks paid, with at least 7 weeks post‑birth mandatory.
• Paternity Leave: 3 paid days, taken within 1 month of birth.
• Other Paid Leave: 4 days for marriage, 3 days for bereavement, 2 days for spouse/child surgery, 2 days for circumcision.
• Public Holidays: 13 days annually.
• Social Security Contributions:
  
  • Employer: ~21.09% of gross salary
  • Employee: ~6.74%
    

• Tax Residency: A person is considered tax resident if they have a habitual residence, economic interests centered in Morocco, or spend more than 183 days in a 365‑day period in Morocco.
• Tax Year: January 1 – December 31.
• System: Progressive taxation up to 37%.
• Double Taxation: Morocco maintains multiple treaties to avoid double taxation.