Employer of record in Morocco: costs and rules

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Moroccan employer contributions come to about 21.09% of pay up to MAD 6,000 a month, the largest being the 8.98% CNSS social benefits contribution, with only 12.11% charged on pay above that ceiling, according to the clicpaie.ma payroll guide (updated May 12, 2026); EOR providers charge $199 (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster) a month on top, checked October 2026. The cost US companies underestimate is dismissal: according to the ILO EPLex summary (2025 profile), after 6 months the Labor Code owes notice plus a severance indemnity counted in hours of pay per year of service, and an unfair dismissal can add 1.5 months' pay per year, up to 36 months.

An employer of record in Morocco is a Moroccan company that employs your hire under the Labor Code, declares them to the CNSS (Caisse Nationale de Securite Sociale), pays CNSS, AMO health and training contributions and runs payroll in dirhams, while you direct the work.

Currency
MAD
On this page

Moroccan employment rules that shape the budget

A ceiling on one CNSS line only

The employer pays 6.40% family allowances, 8.98% short and long-term social benefits, 4.11% AMO health insurance (2.26% base plus 1.85% solidarity) and the 1.60% vocational training tax (TFP). Only the 8.98% stops at MAD 6,000 a month. Work accident cover is bought from a private insurer, not the CNSS, at roughly 0.5% to 5% of pay depending on the sector.

Probation depends on the job category

Section 14 of the Labor Code, as summarized in the ILO EPLex profile, allows 3 months for executives, 1.5 months for employees and 15 days for workers on open-ended contracts, each renewable once. Fixed-term contracts get 2 weeks if under 6 months and 1 month if longer.

Notice and severance

  • Notice is required to end an open-ended contract except for serious misconduct (s.43). Under Decree 2-04-469 of 2004, it is 8 days for workers or 1 month for managers with under a year of service, and 1 or 2 months from one year, with longer periods at higher service. Pay in lieu is owed if notice is not given (s.51).
  • Severance is due after 6 months of service (s.52): 96 hours of pay per year for years 1 to 5, 144 hours for years 6 to 10, 192 hours for years 11 to 15 and 240 hours beyond 15 (s.53).
  • Unfair dismissal damages are 1.5 months' pay per year of service, capped at 36 months (s.41).

Minimum wage

The SMIG is MAD 17.92 an hour from January 1, 2026 (Decree 2.25.983), about MAD 3,422 a month. The farm minimum (SMAG) is MAD 97.44 a day from April 1, 2026.

Our Morocco data comes from secondary sources because cnss.ma blocks automated reading, and we have not yet confirmed annual leave, public holidays, pay frequency, working hours or notice beyond five years of service. Ask the EOR for them in writing and check them with Morocco's labor ministry.

Employment costs and rules in Morocco

Employing someone in Morocco: the rules and costs
ItemMorocco
Employer social contributionsAbout 21.09% on pay up to MAD 6,000/mo; above that 12.11% uncapped plus a fixed MAD 538.80/mo (8.98% x 6,000)
What the employer paysCNSS family allowances 6.40% uncapped; CNSS social benefits (short and long term) 8.98% up to MAD 6,000/mo; AMO health 4.11% uncapped (2.26% base + 1.85% solidarity); vocational training tax 1.60% of gross (also in Deloitte); work accident insurance through private insurers, about 0.5% to 5% by sector (not CNSS)
Caps and ceilingsCNSS social benefits ceiling MAD 6,000/mo; family allowances, AMO and TFP have no ceiling
Employee contributionsCNSS 4.48% up to MAD 6,000 (max MAD 268.80/mo) + AMO 2.26% uncapped
Minimum wageSMIG MAD 17.92/hour from Jan 1, 2026 (Decree 2.25.983), about MAD 3,422/mo; agricultural SMAG MAD 97.44/day from Apr 1, 2026
ProbationIndefinite contracts: 3 months (executives), 1.5 months (employees), 15 days (workers), renewable once; fixed-term: 2 weeks (under 6 months) or 1 month (over 6 months) (Labor Code s.14)
Notice periodRequired for ending indefinite contracts except for serious misconduct (Labor Code s.43); durations set by Decree 2-04-469 of 2004: under 1 year 8 days (workers) or 1 month (managers); from 1 year 1 month or 2 months; longer at higher service. Pay in lieu if not given (s.51)
SeveranceAfter 6 months' service (s.52): 96 hours' pay per year for years 1-5, 144 hours for years 6-10, 192 hours for years 11-15, 240 hours beyond 15 (s.53). Unfair dismissal damages 1.5 months' pay per year, max 36 months (s.41)
Sample salary usedNot computed (no official MAD rate read)

Checked October 16, 2026. Source type: secondary (clicpaie.ma payroll guide updated May 12, 2026; Deloitte Morocco Highlights Jan 2026 for TFP; bladi.net for SMIG). Sources are listed at the end of this page.

What an EOR charges to employ someone in Morocco

What EOR providers charge (published list prices)
ProviderEOR fee per employee per monthDepositEntity model (provider claim)
Payoneer Workforce Managementfrom $199None listedClaims owned entities across APAC, MEA, Europe and the Americas
Pebl$399Not listedAbout 90% of employees on Pebl-owned entities
Playrollfrom $399One month's salary per employee, refundableNo clear owned-entity claim
Rivermate$319 to $639Not statedClaims 38 owned entities
Multiplier$459 (annual) or $499 (monthly)Sized from costs, fees and notice period (method published, no fixed amount)Claims owned entities in 160+ countries
Rippling EORQuote only (third-party reference: $499)Not listedClaims Rippling entities; no partner mention
Deel$599Not stated by DeelClaims owned entities in 130+ countries
Remotefrom $599Waived for startups; otherwise not statedClaims 100% owned entities in 90+ countries
Atlasfrom $599Not publishedClaims owned entities in 160+ countries
Papaya Globalfrom $650Refundable deposit, amount not statedUses in-country partners
Oyster$699At least one month of total service cost, refundable (per its terms)Owned entities and partners
Globalization Partners (G-P)Quote onlyNot statedInformation page claims 100+ wholly owned entities

Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.

Employer cost at three Moroccan salaries

With no official dirham exchange rate on file, we show the cost in MAD at three monthly salaries instead of converting USD 40,000. Up to the ceiling the rate is 21.09%; above it, 12.11% of gross plus a fixed MAD 538.80 (8.98% x 6,000).

Morocco: monthly employer contributions by salary
Gross monthly salaryEmployer contributionsShare of salaryPer year
MAD 6,000MAD 1,265.4021.09%MAD 15,184.80
MAD 15,000MAD 2,355.3015.70%MAD 28,263.60
MAD 30,000MAD 4,171.8013.91%MAD 50,061.60

Source: clicpaie.ma CNSS guide (updated May 12, 2026) and Deloitte Morocco Highlights 2026 (secondary). Excludes private work accident insurance. Checked Oct 2026.

The math at MAD 15,000: 12.11% x 15,000 = 1,816.50, plus 538.80, gives MAD 2,355.30. Add your EOR fee in dollars: $7,188 a year at $599, $4,788 at $399 (Pebl, Playroll) or $8,388 at $699 (Oyster). Deposits are extra: Oyster's terms ask for at least one month of total service cost, Playroll one month's salary.

On the worker's side, CNSS takes 4.48% up to MAD 6,000 (at most MAD 268.80 a month) and AMO 2.26% of all pay. For other figures, try the calculator for international hiring costs.

Exit costs to plan for in Morocco

Severance starts at 6 months and is counted in hours, so a four-year employee dismissed other than for serious misconduct is owed 384 hours of pay (4 x 96), plus notice or pay in lieu. Ask your EOR how it converts hours to pay and whether its deposit covers the indemnity. Multiplier says its deposit depends partly on notice periods; Oyster charges no termination fee.

Best EOR options for a Moroccan hire

Our scores place Multiplier first (79/100) and Oyster second (64/100), then Remote (62), Playroll (60), Pebl (57) and Deel (54), per how we score. None publishes a Morocco-specific price, and Multiplier says about 11% of countries cost more than its list price. See the full EOR ranking and the Deel, Remote and Oyster reviews.

Hiring Moroccan contractors

Invoicing contractors avoid CNSS, AMO and TFP. A full-time role under your direction can be treated as employment, which brings back contributions and the Labor Code's notice and severance. See contractor management options and the contractor of record model.

A Moroccan subsidiary or an EOR

A local company means CNSS registration, a work accident policy and payroll support, against $7,188 a year per EOR hire at $599. Use our entity versus EOR guide and the EOR pricing comparison.

Frequently asked questions

What does an employer pay to the CNSS in Morocco?
6.40% family allowances on all pay and 8.98% social benefits on pay up to MAD 6,000 a month, plus 4.11% AMO health insurance and the 1.60% vocational training tax on all pay, according to clicpaie.ma (May 2026) and Deloitte. That is about 21.09% up to the ceiling.
How is severance calculated in Morocco?
Under sections 52 and 53 of the Labor Code, after 6 months of service: 96 hours of pay per year for years 1 to 5, 144 hours for years 6 to 10, 192 hours for years 11 to 15 and 240 hours beyond 15. Unfair dismissal damages of 1.5 months' pay per year, up to 36 months, can apply on top (s.41).
How long can probation last in Morocco?
On open-ended contracts, 3 months for executives, 1.5 months for employees and 15 days for workers, renewable once (Labor Code s.14, per ILO EPLex). Fixed-term contracts: 2 weeks under 6 months, 1 month over 6 months.
What is the minimum wage in Morocco in 2026?
The SMIG is MAD 17.92 an hour from January 1, 2026 under Decree 2.25.983, about MAD 3,422 a month. The agricultural SMAG is MAD 97.44 a day from April 1, 2026.
How much does an employer of record cost in Morocco?
Published EOR fees run from $199 a month (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster), checked October 2026, on top of salary and employer contributions of about 21.09% up to MAD 6,000 a month.
Sources (12)
  1. Pebl: Pebl EOR pricing (checked Oct 16, 2026)
  2. Playroll: Playroll pricing (checked Oct 16, 2026)
  3. Multiplier: Multiplier pricing (checked Oct 16, 2026)
  4. Deel: Deel pricing (checked Oct 16, 2026)
  5. Remote: Remote pricing (checked Oct 16, 2026)
  6. Oyster: Oyster pricing (checked Oct 16, 2026)
  7. Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
  8. Oyster: Oyster terms of service (EOR deposit) (checked Oct 16, 2026)
  9. clicpaie.ma/blogs/les-cotisations-cnss-au-maroc (checked October 16, 2026)
  10. deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-... (checked October 16, 2026)
  11. bladi.net/maroc-salaire-minimum-augmente-nouveaux-montants-2026,118... (checked October 16, 2026)
  12. eplex.ilo.org/en/country-detail?code=MAR&yr=2025 (checked October 16, 2026)

This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.

Checked Oct 17See Multiplier pricing on Multiplier’s site