Moroccan Labour Code Reform 2026: New Rights, Economic Dismissal and Informal Work

A search for “Morocco Labour Code reform 2026” returns numerous announcements presenting measures on remote work, paternity leave, digital platforms or economic dismissal as settled. Caution: a government statement, social dialogue agreement or bill submitted to Parliament does not, by itself, alter employees’ rights. As of 12 September 2026, the governing legislation remains Law No. 65-99 on the Labour Code, promulgated by Dahir No. 1-03-194 of 11 September 2003, in its officially published and amended version.

A reform becomes enforceable after its adoption in accordance with the constitutional procedure, its promulgation by dahir and its publication in the Official Gazette. Article 6 of the Constitution establishes the principle that legal rules must be published. In practical terms, until the number of the amending law, the number of the dahir and the date of the Official Gazette can be identified, it must be described as a bill or announcement. Versions circulating in the press or on social media cannot be used either to penalize an employer or to claim a new right before a court.

Several measures often attributed to a 2026 reform do not correspond to the text currently available for verification. The Code does not contain new Articles 15 to 20 creating a comprehensive remote-work status, no published general rule establishes a presumption of employment after twenty hours of work on a platform, and the threshold for trade union representation has not officially been reduced from fifty to twenty-five employees. The existing Articles 15 to 20 concern, in particular, the form, evidence and categories of employment contracts.

Caution is also required regarding announced figures for fines, CNSS amnesty periods or economic dismissal compensation. An employer must not anticipate a hypothetical penalty by presenting it as being in force, but neither may it wait for a possible reform before complying with its current obligations. Contracts, social security declarations, working hours, leave, disciplinary procedures and occupational health rules are already monitored by the Labour Inspectorate, the CNSS and, in the event of litigation, the Court of First Instance.

Remote work is not yet governed by a general chapter comparable to those found in certain foreign legal systems. It remains possible under a contract or amendment, subject to the ordinary rules of the Labour Code. The written agreement should specify the place of work, working hours or availability periods, provision of equipment, business expenses, IT security and arrangements for returning to on-site work. Law No. 09-08 on the protection of personal data also applies to monitoring tools and the processing of employee data.

The purported fifteen-day paternity leave should not be applied as a general statutory obligation without a published text. The regime currently identifiable is based, in particular, on Article 269 of the Labour Code, which provides for three days of birth leave under the statutory conditions. Maternity leave is set at fourteen weeks by Article 152, subject to the extensions and protections provided for in the subsequent provisions. A collective agreement, contract or established practice may, of course, grant a more favorable benefit.

Fixed-term contracts remain governed by Articles 16 and 17. They cannot be used to fill, on a lasting basis, a position connected with the company’s normal and permanent business outside the permitted circumstances, such as replacement, a temporary increase in activity or certain seasonal work. An irregular fixed-term contract may be reclassified as an indefinite-term contract by the court. Contrary to a widespread claim, no new general maximum duration for all fixed-term contracts may be invoked solely on the basis of an unpublished reform bill.

Since 1 January 2026, the statutory minimum wage in non-agricultural activities has been increased to 17.92 dirhams per hour. In agricultural activities, the daily minimum wage increased to 97.44 dirhams as of 1 April 2026. These amounts derive from Decree No. 2.24.1122 and must be assessed in light of the sector, actual working time and benefits that may lawfully be credited toward the wage. A collective agreement or contract may provide for a more favorable wage.

Undeclared work is not legally tolerated pending reform. An employer subject to the social security scheme must register with the CNSS, apply for employees to be enrolled and declare their remuneration. The absence of a written contract does not eliminate the employment relationship: Article 18 of the Labour Code allows its existence to be proved by any means. Bank statements, messages, schedules, witness testimony, badges, instructions or business documents may therefore establish the work performed and the relationship of subordination.

The Labour Code does not yet require a written contract for every ordinary employment relationship. When a contract is drawn up in writing, Article 15 requires two copies bearing authenticated signatures, one of which must be given to the employee. Certain relationships nevertheless require specific formalities, including fixed-term contracts, temporary work, the employment of a foreign employee and domestic work. In practice, a written contract remains strongly recommended because it reduces disputes over the position, remuneration, working hours and seniority date.

No general twelve-month social security amnesty specific to a 2026 reform should be taken for granted without an identifiable Finance Law, CNSS text or official circular. Moreover, a measure waiving surcharges does not necessarily mean that the principal contributions are cancelled. The employer must ask the CNSS for a statement of its position, correct inaccurate periods and wages, and then obtain a written calculation. Payment does not deprive an employee of rights calculated on their actual wages where those wages can be proved.

Penalties for undeclared work are not limited to Articles 445 to 450 of the Labour Code, which do not establish a general scale of 25,000 dirhams per undeclared employee. The Labour Code must be read together with Dahir enacting Law No. 1-72-184, the legislation governing collection and the exact nature of the violation. Depending on the case, the CNSS may claim contributions, surcharges and penalties. A false declaration, repeat offence or obstruction of an inspection may also expose the employer to separate proceedings.

A foreign employee working in Morocco benefits from the protections of the Labour Code, subject to the specific rules governing recruitment and residence. Article 516 requires the employer to obtain authorization from the government authority responsible for labour, granted in the form of an approval endorsed on the contract. ANAPEC may be involved in processing the application, particularly regarding the activity certificate or exempt categories. Law No. 02-03 on the entry and residence of foreign nationals applies alongside employment law.

Drivers, delivery workers and other platform workers do not automatically become employees once they exceed twenty hours per week under any generally published rule. Classification depends on the actual nature of the relationship, particularly the relationship of subordination: the power to give instructions, supervise performance and impose sanctions. The court is not bound by the designation “self-employed person” or “service provider.” A platform that unilaterally sets prices, assigns tasks and deactivates accounts may therefore face a claim for reclassification.

Seasonal work remains subject to the circumstances in which fixed-term contracts are permitted under Articles 16 and 17. The seasonal nature must be genuine and correspond to an activity that recurs according to a foreseeable pattern. Artificially renewing short-term contracts to fill a permanent position increases the risk of reclassification as an indefinite-term contract. Seasonal employees benefit from the applicable rules on the minimum wage, working hours, occupational accidents and social security declarations, depending on their sector and specific circumstances.

In agriculture, the Labour Code contains specific provisions and operates in conjunction with sectoral legislation that remains applicable. The agricultural minimum wage of 97.44 dirhams per day applies from 1 April 2026, but it does not resolve every issue relating to piecework, transport, accommodation or successive seasons. Domestic workers, for their part, are governed by Law No. 19-12. Trainees and self-employed persons must be classified according to their actual circumstances, not solely according to the title of the document signed.