Morocco SMIG 2025-2026: Amount, Calculation and Claims

The SMIG is the mandatory minimum wage in non-agricultural activities. For the search “Morocco SMIG 2025 employee rights calculation,” the starting point is Article 356 of Law No. 65-99 establishing the Labour Code: the statutory minimum wage cannot be reduced by an individual or collective agreement. Articles 357 to 359 supplement this regime. In practical terms, the employer must also comply with the employment contract, collective agreement and any more favourable established practices; an increase in the SMIG therefore does not allow the employer to withdraw an already acquired benefit.

From January 1, 2025, the non-agricultural rate was raised to 17.10 DH gross per hour. Based on an average of 191 hours, this represented approximately 3,266.10 DH gross per month. The increase was decided in two stages following social dialogue and then implemented by a decree issued pursuant to Article 356 of the Labour Code. The decree’s exact number and publication references should be checked in the Official Gazette rather than taken from an unauthenticated secondary source.

Since January 1, 2026, the benchmark non-agricultural hourly rate has been 17.92 DH gross. Multiplying it by 191 gives approximately 3,422.72 DH gross per month. This monthly basis derives from the normal annual working time of 2,288 hours provided for in Article 184 of the Labour Code, which is a monthly average close to 191 hours. Caution: this figure makes a monthly payslip easier to understand, but the calculation of wage arrears must take account of the exact period, the applicable working schedule and the hours actually payable.

In agriculture, the minimum wage is stated as a daily rate. It was 93 DH from April 1, 2025; the second increase results in a benchmark rate of 97.44 DH from April 1, 2026. As of this guide’s update in September 2026, this amount must still be checked against the wage increase decree published in the Official Gazette, because only that publication can confirm the effective date and any transitional rules. The applicable rate is the one in force on the day the work was performed.

The basic calculation consists of multiplying the statutory rate by the payable normal hours. In 2025, 180 hours corresponded to 3,078 DH gross, namely 180 × 17.10 DH. In 2026, the same 180 hours produce 3,225.60 DH, namely 180 × 17.92 DH. For monthly pay based on the average of 191 hours, the indicative result is 3,422.72 DH gross in 2026. Overtime, the seniority bonus, contractual bonuses and more favourable benefits are then added in accordance with their respective rules.

The 191-hour benchmark does not allow the salary of a monthly-paid employee to be reduced arbitrarily when a month has fewer working days. Article 184 of the Labour Code sets normal annual working time at 2,288 hours in non-agricultural activities, with a distribution that must comply with statutory and regulatory limits. The contract, schedule and any working-time modulation system applied must therefore be checked. Hours exceeding the relevant normal working time must be identified separately, dated and paid with the premium rates provided for in Article 201.

To calculate net pay from gross pay, the different branches must be distinguished. According to the CNSS contribution schedule available in 2026, the 4.48% employee share corresponds to short- and long-term social benefits, excluding AMO; it applies within the limit of a contribution base of 6,000 DH per month. The deduction generally includes 0.52% for short-term benefits and 3.96% for long-term benefits. The employee AMO contribution, generally 2.26%, has its own assessment base and is not subject to this 6,000 DH cap.

For gross pay limited to 3,422.72 DH, the indicative application of 4.48% for CNSS and 2.26% for AMO results in net pay of approximately 3,192 DH before any other lawful deduction. Income tax is normally nil at this level when the employee has no other taxable items: Finance Law No. 60-24 for 2025 raised the first exempt annual bracket in the scale under Article 73 of the General Tax Code to 40,000 DH, after calculating net income and the professional deduction under Article 59. The payslip remains decisive for checking the actual case.

Food, accommodation, transport, uniforms or professional equipment cannot be assigned an arbitrary value to reduce the cash wage. Every deduction must be based on legislation, a valid clause or a benefit actually provided and must then be itemised on the payslip. A lump-sum deduction labelled “expenses” or “benefits” should therefore be challenged if it cannot be justified. For domestic work, Article 19 of Law No. 19-12 expressly prohibits counting food and accommodation toward the minimum cash wage.

Begin by reconstructing the wages due month by month. The table must distinguish normal hours, overtime, the rate applicable to each period, the seniority bonus and the amounts actually received. Expense reimbursements, professional allowances and bonuses paid to compensate for a particular constraint cannot always make up for a basic wage below the SMIG. This classification depends on the nature of each amount. In practical terms, a separate column for each item avoids claiming the same amount twice or overlooking a premium.

Keep the contract, amendments, payslips, bank statements, cash receipts, time records and CNSS statements. Professional WhatsApp messages, emails, access badges, photographs taken at the workplace and witness statements may establish working hours or the very existence of the employment. Article 18 of the Labour Code allows the contract to be proved by any means. A payslip provides information about what the employer declares, but does not by itself prove that the net amount was actually paid. The employer must be able to prove the payment it claims to have made.

The formal notice must specify the months concerned, the rate actually applied, the statutory rate, the hours counted and the provisional total claimed. It may be delivered against receipt, served by a judicial officer or sent by registered mail with acknowledgment of receipt. Under the rules in Articles 381 et seq. of the dahir establishing the Code of Obligations and Contracts, an extrajudicial demand bearing a legally certain date and clearly placing the debtor in default may interrupt the limitation period. As a precaution, when the deadline is approaching, bringing court proceedings remains the safest course of action.

Article 395 of the Labour Code generally subjects individual employment claims to a two-year limitation period. The limitation period for each wage payment runs from its own due date. A court claim interrupts the period under the statutory conditions, as does the employer’s written and unequivocal acknowledgment of the debt. A complaint to the labour inspectorate, a telephone call or an oral promise should not automatically be regarded as interrupting the period. Evidence of every action must be retained, and the court should be petitioned promptly if the oldest monthly payments are approaching the two-year limit.

When an employee works for a subcontractor, the latter’s insolvency does not always end the available remedies. Article 86 of the Labour Code provides, in the situations and within the limits it defines, for the principal contractor’s joint liability for certain wage-related and social security obligations of the subcontractor. The service provider’s commercial register, place of performance, subcontract and the identity of the actual contracting entity must be checked. This analysis is particularly useful in security services, cleaning, construction, materials handling and outsourced services.

Proceedings are brought before the Court of First Instance adjudicating employment matters, often referred to in practice as the employment division or employment court. Articles 18 and 20 of the Code of Civil Procedure confer jurisdiction on the Court of First Instance over individual disputes relating to employment contracts, subject to the specific rules on jurisdiction. In terms of territorial jurisdiction, the location of the establishment and the place where the work was performed must be considered. The application identifies the parties, describes the employment relationship and separately quantifies each claim. It may be filed by the employee or their lawyer.

The employee may claim the SMIG shortfall, overtime pay, the seniority bonus, the corresponding paid leave and any other amounts substantiated by the file. A lump-sum amount without details is open to serious challenge. The attached schedule must distinguish normal hours, daytime and night-time periods, rest periods, public holidays and payments already received. If the documents are numerous or contradictory, the court may order an expert examination. Nevertheless, the claimant must provide sufficiently precise evidence from the outset to support the claims.

Salary claims are generally exempt from ordinary court fees, but the proceedings are not necessarily cost-free. Expenses may be incurred for copies, translations, official findings, service of documents, travel and expert examinations. In practice in 2026, an advance for an accounting expert examination is often between 1,000 and 4,000 DH, depending on the volume of payroll records and the assignment determined by the judge. An act performed by a judicial commissioner frequently costs between 100 and 400 DH. These ranges are indicative and must be confirmed with the court registry or the professional responsible for the act.

A first-instance judgment may take six to eighteen months, and sometimes longer where there is an expert examination, investigation or successive adjournments. An appeal may add approximately twelve to twenty-four months, with no guaranteed timetable. Even after an enforceable judgment, the employer may still fail to pay voluntarily. An enforcement file will then need to be opened to identify bank accounts and seizable assets. Solvency should be assessed early where the company closes, transfers its assets or arranges its dissolution, without resorting to any measure not authorised under civil procedure.

The first error is to wait through several pay periods in the hope of a voluntary adjustment. The two-year limitation period causes the oldest claims to lapse progressively. The second is to compare only the salary received with 3,266.10 DH or 3,422.72 DH. A reliable calculation begins with the actual hours, successive rates, premiums, public holidays and seniority. Gross and net amounts must also be distinguished: comparing the net amount received in a bank account with the gross SMIG almost always creates an artificial difference and weakens the claim.

Another error is to immediately sign a resignation, settlement agreement or receipt prepared by the employer. The words “subject to my rights” may help indicate a dispute, but they do not necessarily neutralise every clause in the document. A disputed receipt for full and final settlement must be challenged within sixty days in accordance with Articles 73 to 75 of the Labour Code. A settlement agreement signed after the dispute has arisen requires a separate analysis, particularly regarding reciprocal concessions and the amounts it actually covers.

A lawyer is particularly useful when the employer denies the employment relationship, disputes the working hours, involves several companies or invokes the limitation period. The lawyer can classify bonuses, examine the client’s joint liability, prepare witness evidence and quantify claims without double counting. The lawyer also assists during expert examinations and enforcement. Fees are freely agreed. For a first-instance salary case, a range of 3,000 to 10,000 DH is commonly observed in 2026, depending on the city, the number of hearings, the amount at stake and the services to be performed.

No lawyer can guarantee the outcome of proceedings. The result depends on the evidence, dates, legal classification, the employer’s solvency and the court’s assessment. A person with limited resources may apply for legal aid from the competent office at the court, together with the required evidence of income and family circumstances. In practical terms, an early consultation primarily helps protect against the limitation period, verify the applicable rate and present the inspector or judge with a clear, documented and legally coherent calculation.