Morocco’s minimum wage (SMIG) has been MAD 17.92 per hour since January 1, 2026, under decree n° 2.25.983. For a full-time month of 191 hours that comes to MAD 3,422 gross. It’s the second and final 5% step of the wage deal signed by the government, employers’ federation CGEM and the trade unions in April 2024, each step worth 5% of the MAD 16.29 rate in force before the deal. A single worker with no dependents takes home about MAD 3,191 net: CNSS and AMO contributions come off, and income tax at this level is zero.
Why MAD 3,422 and not a round number
Because the law sets an hour, not a month. Decree n° 2.25.983, published in Bulletin officiel n° 7469 on December 29, 2025, fixes MAD 17.92 for each hour worked in non-agricultural activities. The monthly figure comes from the Labour Code: article 184 sets normal working time at 2,288 hours a year, or 44 hours a week. Divide 2,288 by twelve and you get 190.67 hours, which payroll rounds to 191. Then 17.92 × 191 = MAD 3,422.72.
If your payslip shows less than that for a full month of work, your employer is in breach of article 356 of the Labour Code. You can report it to the labour inspectorate (Inspection du Travail) in your wilaya.
What the employer risks
Article 361 sets a fine of MAD 300 to 500 for every worker paid below the minimum, with the total capped at MAD 20,000. It also gives the worker a way to get the money back: in a dispute, if the employer has not paid what is owed before the hearing, the court orders the withheld minimum-wage amounts returned at the worker’s request. And article 360 voids any individual or collective agreement that sets pay below the floor, so a contract you signed at a lower rate does not bind you.
The take-home breakdown
At the SMIG level, income tax (IR) is zero because the taxable base falls below the first taxable bracket (MAD 3,333/month). The only deductions are social contributions. The CNSS employee share comes from two branches, both charged on salary up to a MAD 6,000 monthly ceiling and split two thirds employer, one third employee: 11.89% for long-term benefits (pensions) and 1.57% for short-term benefits. The employee’s third works out at 3.96% plus 0.52%, or 4.48%.
| Line | Amount |
|---|---|
| Gross monthly | MAD 3,422 |
| CNSS employee (4.48%) | − MAD 153 |
| AMO health (2.26%) | − MAD 77 |
| Total deductions | − MAD 231 |
| Taxable base after prof. expense allowance (35%) | ≈ MAD 1,994 |
| Income tax (IR at 0% up to MAD 3,333/month) | MAD 0 |
| Net take-home | ≈ MAD 3,191 |
Use the gross-to-net calculator to verify your own figures including bonuses, dependants, and overtime. The CNSS contribution rates guide shows the employer’s side of the same payslip.
The agricultural minimum wage (SMAG) also rose, three months later
Farm workers fall under the SMAG rather than the SMIG, and it is set per day, not per hour. The same decree raised it from MAD 93 to MAD 97.44 a day, again a step worth 5% of the pre-deal rate of MAD 88.58, but only from April 1, 2026. Agriculture also runs on a longer legal year: article 184 sets 2,496 hours instead of 2,288.
The April start is recent rather than traditional. The 2025 decree also moved the SMAG on April 1. In 2022 and 2023, by contrast, both floors rose on the same day, September 1.
For a full-time farm worker paid for 26 days in a month, the monthly gross comes to roughly MAD 2,533 (97.44 × 26). One more difference matters on a farm payslip: under article 357, benefits in kind such as housing or meals do not count toward the agricultural minimum, while outside agriculture cash and in-kind extras do.
Two tranches, not one
The 2024-2026 wage deal came in two equal steps, each enacted by its own decree, to give businesses, especially labour-intensive sectors like textiles, BPO and construction, time to absorb the cost:
- January 1, 2025: SMIG 16.29 → 17.10 MAD/hour (decree n° 2.24.1122, Bulletin officiel n° 7367)
- January 1, 2026: SMIG 17.10 → 17.92 MAD/hour (decree n° 2.25.983, Bulletin officiel n° 7469)
From 16.29 to 17.92, the hourly floor rose 10% across the two steps. The 16.29 rate itself dated from September 1, 2023. The SMIG glossary entry lists every step since 2022 with its decree.
How many workers are paid the SMIG?
Close to half of the declared private-sector workforce. The Observatoire marocain de la TPME, which works from CNSS declarations, found that 46.6% of employees declared to the CNSS in 2024 earned no more than the SMIG, and 72.7% earned under MAD 4,000 a month. The SMIG share had been 54.8% in 2023 and 44% in 2022; the observatory links the 2023 peak to the two back-to-back increases of September 2022 and September 2023. Where those jobs sit by sector is covered in Morocco salaries by sector.
Four things to check on your payslip
- Pay for a full month must reach MAD 3,422 (191 h). Part-time workers get the proportional minimum, calculated per hour.
- Your CNSS registration number must appear on the slip. Article 24 of the Labour Code also lists “le numéro d’immatriculation à la Caisse nationale de sécurité sociale” among the details an employer must give new hires in writing. Not there? Your employer may not be declaring you; see how to get and check a CNSS number.
- Seniority bonus (prime d’ancienneté): article 350 sets the scale at 5% of salary paid after 2 years of service, 10% after 5, 15% after 12, 20% after 20 and 25% after 25, with exceptions the article lists. Article 351 counts periods of service “continues ou non” with the same employer, subject to the exclusions it sets out; check both articles against your own situation.
- Overtime must carry the article 201 premium: +25% for hours worked between 6 a.m. and 9 p.m. and +50% between 9 p.m. and 6 a.m. outside agriculture. On your weekly rest day the premiums rise to +50% and +100%, even if you get a compensatory day off. Farm work uses a 5 a.m. to 8 p.m. day window instead.
Does the SMIG apply to every private-sector worker?
Yes, except agriculture, which uses the SMAG. Some collective agreements set floors above the SMIG; in those cases, the higher figure applies. The contract type changes nothing: a fixed-term (CDD), permanent (CDI) or temp worker is owed the same hourly floor. The CDI and CDD guide covers when each contract is allowed.
Can tips or bonuses count toward the SMIG?
Partly, and this is the most misread rule on the topic. Outside agriculture, article 357 says tips and “accessoires, en espèces ou en nature” count when checking whether pay reaches the legal minimum. So an employer can lawfully reach the floor with a regular extra paid alongside a lower base. What the employer cannot do is pay below the floor once everything is added up, or agree a lower rate with you (article 360). In agriculture, benefits in kind never count. If you are paid by the piece or by output, article 359 still guarantees the minimum unless an approved expert finds the shortfall is your own doing.
Does a SMIG increase change my future CNSS benefits?
Yes. Your contribution base rises, and the CNSS old-age pension is computed as 50% of your average monthly salary over the 96 declared months before retirement, with a MAD 1,000 minimum. Higher declared wages feed straight into that average, and into the daily allowances paid during sick leave.
Looking for work above SMIG?
Most SMIG-tier hiring lands in textile, BPO, retail, and construction. To filter by sector and city, browse openings in Morocco on Bayt.com, the largest MENA job board, with thousands of listings updated daily. Salary expectations from this article give you a floor to negotiate up from.
Further reading
- Gross-to-net salary calculator
- Guide: Understanding your Moroccan payslip
- Guide: CDI and CDD rules, what type of contract the SMIG floor applies to
- Guide: First job checklist, what to verify on your first payslip
- SMIG glossary entry, every rate since 2022 with its decree
- Morocco salaries by sector in 2026
- Salary negotiation in Morocco, when the offer is at or near SMIG
Sources
- Decree n° 2.25.983 of December 29, 2025 (SMIG MAD 17.92 from January 1, 2026; SMAG MAD 97.44 from April 1, 2026): Bulletin officiel n° 7469, Arabic general edition, read October 8, 2026
- Decree n° 2.24.1122 of January 3, 2025 (SMIG MAD 17.10 from January 1, 2025; SMAG MAD 93 from April 1, 2025): Bulletin officiel n° 7367
- Labour Code, law 65-99, articles 24, 184, 201, 350, 351 and 356 to 361: Bulletin officiel n° 5210 of May 6, 2004, official French translation
- ACAPS, fact sheet on the CNSS scheme (contribution rates, 6,000 dirham ceiling, pension formula): acaps.ma, read October 8, 2026
- Observatoire marocain de la TPME, annual report 2025 edition, page 133: omtpme.ma
- Tripartite social accord, April 25, 2024, Government of Morocco, CGEM, trade unions
- Médias24, December 18, 2025, January 2026 tranche confirmed
- CNSS.ma, current contribution rates
- Finance Act 2025, revised IR brackets and CNSS/AMO rates