Production factors
Salary Mass
The guaranteed interprofessional minimum wage (SMIG) and the guaranteed agricultural minimum wage (SMAG)
The SMIG has increased by 5% since September 1st, 2022, rising from 14.81 dirhams per hour to 15.55 dirhams per hour. Currently, this increase does not include workers in the tourism sector, who will only benefit from this measure starting from January 2023.
As for the SMAG, it has been increased by 10%. It is now set at 84.37 dirhams for a day’s work since September 1st, 2022 (instead of 76.70 dirhams previously).
CNSS social contribution rates:
| Risks | Employer’s contribution | Employee’s contribution | ceiling | Total |
|---|---|---|---|---|
| Sickness-Maternity (cash benefits), Death | 0,67% | 0,33% | 6.000 DH | 11 % |
| Pension | 7,93% | 3,96% | 6.000 DH | 11,89% |
| Family allowances | 6,4% | – | No ceiling | 6,4% |
| Basic Health Insurance (AMO base) | 2% | 2% | No ceiling | 4% |
| Mandatory Solidarity Health Insurance (AMO obligatoire-solidarité) | 1,5% | – | No ceiling | 1,5% |
| Job loss indemnity | 0,38% | 0,19% | 6.000 DH | 0,57% |
| Vocational Training Tax | 1,6% | – | No ceiling | 1,6% |
| Total | 20,48% | 6,48% | 26,96% |
*Source :www.cnss.gov.ma
Social incentives for employment in favor of companies:
| Model Contract | Eligible Population | Duration | Registered at ANAPEC | Exemptions | CONDITION | |
|---|---|---|---|---|---|---|
| CNSS | IR | |||||
| Model I | Diplomas in Higher Vocational Education Baccalaureate holders | 24 months | Registered at ANAPEC | Yes | Yes | Registered at ANAPEC |
| Model II | Diplomas in Higher Vocational Education | 24 months | Registered at ANAPEC | Yes | Yes | Registered at ANAPEC |
| Model III | Diplomas in Higher Vocational Education Baccalaureate holders | 24 months | Registered at ANAPEC | Yes | No | Registered at ANAPEC |
*Source : anapec.org