Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
MAD د.م. (Moroccan Dirham)
Employer contributions
21.09% employer CNSS (7.93% social allocations + 8.98% long-term + 4.18% short-term)
Minimum wage
MAD 3,111.39/month (SMIG 2026)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Rabat
Timezone
WET (GMT+0)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~MAD 12,109 total
/month
For a gross salary of
MAD 10,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
21.09% employer CNSS (7.93% social allocations + 8.98% long-term + 4.18% short-term)
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - CNSS last day - DGI withholding - annual March return
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
+
Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~MAD 12,109 total
Example gross salary
MAD 10,000 gross/month
~MAD 6,443 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~MAD 2,109 CNSS
Employer contributions on that salary
Employer contributions
21.09% employer CNSS (7.93% social allocations + 8.98% long-term + 4.18% short-term)
Employee contributions
4.48% employee CNSS + income tax (IR)
Total cost above gross
~21.09% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~MAD 6,000
Per month
Casablanca
MAD 8,000 - 20,000
~35%
Rabat
MAD 6,000 - 15,000
~15%
Monthly gross. National average salary per year:
~MAD 72,000
Minimum wage
MAD 3,111.39/month (SMIG 2026)
Paid:
Monthly
Extra pay
Annual Bonus
Discretionary; 13th month common in multinationals
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% up to MAD 30,000 / 10% / 20% / 30% / 34% / 38%
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by last day (bordereau de versement)
Social security payments
March 31 (annual income declaration)
Income tax
End of January
Employee tax certificate
Attestation de salaire
March 31
Annual return
Declaration annuelle de revenu global (IRS)
Late payment penalties
Late CNSS: 3% per late month; late IR: 10% penalty + interest
Who collects what
DGI (Direction Generale des Impots)
Income tax (IR)
CNSS
Social security
Inspection du Travail (ANAPEC)
Labor law enforcement
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Conge annuel paye
18 days (under 5 yrs) / 21 days (5-10 yrs) / 24 days (10-15 yrs) / 30 days (15+ yrs)
Public holidays
~14 public holidays
Sick leave
Conge de maladie
CNSS pays from day 4 at 2/3 of salary (capped)
Maternity leave
14 weeks
100% CNSS (capped)
The contracts you can use, and what ending an employment relationship costs.
Permanent
Contrat de Travail a Duree Indeterminee (CDI)
Fixed term
Contrat de Travail a Duree Determinee (CDD)
Independent contractor
Contrat de Prestation de Services
Collective agreements
Convention Collective
Ending employment
Indemnite de licenciement
How it is calculated
1.5 months/year (1-5 yrs); 1.75 months (5-10 yrs); 2 months (10+ yrs)
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
CDD Abuse (Fixed-Term Contract Misuse)
Risk Level: HIGH
Moroccan law limits CDD to specific activities and prohibits renewal beyond 2 years. Using CDD for permanent business needs triggers automatic CDI conversion. Labor courts award back pay, benefits, and unfair dismissal damages.
CNSS Under-Declaration of Variable Pay
Risk Level: HIGH
All regular variable pay including commissions, performance bonuses, and allowances must be included in the CNSS base. Many employers declare only the base salary. CNSS auditors use Form 9421 income data to challenge under-declarations, issuing retroactive assessments.
1 of 6
Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
+
Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
+
Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
+
Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
+
Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
+
Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
+
When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
+
Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.