Morocco
Capital: Rabat
Currency: Moroccan Dirham- MAD
Morocco Labor Law and Employment Policy Overview
Employment Law Overview
- Key Legislation:
- Labor Code (Dahir No. 65-99 of 2003)
- Social Security Law (Dahir No. 1-72 of 1972)
- Legal Characteristics:
- Aims to protect employee rights and promote fairness and harmony in the workplace.
- Regulates matters such as minimum wage, working hours, holidays, and social security benefits.
Employment Contract Requirements
- Contract Types:
- Fixed-term contracts (maximum 12 months, renewable once)
- Indefinite-term contracts
- Completion of work contracts
- Contractual Provisions:
- Must include details such as job description, remuneration, working hours, probation period, and termination conditions.
- Language and Currency:
- Contracts must be in Arabic and denominated in Moroccan Dirham.
Working Time Regulations
- Standard Working Hours: 44 hours per week, with a maximum of 10 hours per day.
- Rest Days and Breaks: At least one rest day per week, with a 1-hour break after each period of work.
Leave Policy
- Annual Leave: 1.5 days of paid annual leave for each month of service.
- Public Holidays: 16 statutory public holidays.
- Special Leaves:
- Sick Leave: Paid sick leave from the fourth day of illness, at 66% of base salary.
- Maternity Leave: 14 weeks of fully paid maternity leave, including 7 weeks before and 7 weeks after childbirth.
- Paternity Leave: Fathers are entitled to 3 days of paid paternity leave within the first month after the birth of their child.
Employee Dismissal and Contract Termination
- Notice Period:
- Fixed-term contracts: 1 month before expiration
- Indefinite-term contracts:
- Less than 1 year of service: 8 days
- 1-5 years of service: 1 month
- 5+ years of service: 2 months
- Severance Pay:
- Employers must pay severance compensation after 6 months of service, calculated at 96 hours of salary for each year of service.
- Protection Against Unfair Dismissal: Employees are protected against dismissal based on discrimination, union activities, or reporting illegal conduct.
Taxation
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Personal Income Tax:
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Salary Range (MAD) Tax Rate 0 - 30,000 0% 30,001 - 50,000 10% 50,001 - 60,000 20% 60,001 - 80,000 30% 80,001 - 180,000 34% 180,000+ 38%
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Social Security Contributions:
- Employee: 6.29% of salary
- Employer: 20.1% of salary
Health Insurance
- Insurance Policy: Universal health coverage.
- Coverage: Basic healthcare services.
Compensation and Benefits
- Minimum Wage: Varies by sector.
- Salary Structure: Typically includes base salary, bonuses, and allowances.
Work Permits and Visas
- Permit Requirement: Foreigners require a work permit.
- Application Process: Apply through Moroccan embassies or consulates abroad.
Confidentiality and Non-Compete Clauses
- Enforceability: Enforceable, but must be reasonable and not unduly restrict an employee's career development.
- Common Provisions: Prohibiting disclosure of confidential information and working for competitors for a specified period.
Training and Development
- Legal Requirements: None.
- Government Support: Government provides training programs and funding.
Workplace Diversity and Inclusion
- Legal Requirements: Prohibits discrimination based on race, religion, gender, or disability.
- Enforcement: National Human Rights Council responsible for enforcing anti-discrimination laws.
Remote Work Policy
- Legal Framework: No specific legal framework.
- Tax and Insurance Implications: Remote work may impact tax and social security obligations.
Authoritative Website Addresses
- Moroccan Ministry of Labor: https://www.emploi.gov.ma/