Morocco’s minimum wage (SMIG) has been MAD 17.92 per hour since January 1, 2026 — MAD 3,422 gross per month on the legal 191-hour working basis. That’s a 5% increase, the second and final step of the wage deal signed by the government, employers’ federation CGEM, and trade unions in April 2024. A single worker with no dependents takes home around MAD 3,198 net after social security contributions and income tax.
Why MAD 3,422 and not a round number
The calculation is mechanical. Morocco’s legal working basis is 191 hours per month, corresponding to 44 working hours per week on a monthly average. Multiply: 17.92 × 191 = 3,422.72 MAD, rounded to 3,422 in the regulations.
If your payslip shows less than that for a full month of work, your employer is in breach of the Labour Code (article 356). You can report it to the Inspection du Travail in your wilaya — the process is free and confidential.
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). Deductions are only social contributions:
| Line | Amount |
|---|---|
| Gross monthly | MAD 3,422 |
| CNSS employee (4.29%) | − MAD 147 |
| AMO health (2.26%) | − MAD 77 |
| Total deductions | − MAD 224 |
| Taxable base after prof. expense allowance (35%) | MAD 2,000 |
| Income tax (IR at 0% up to MAD 3,333/month) | MAD 0 |
| Net take-home | ≈ MAD 3,198 |
Use the gross-to-net calculator to verify your own figures including bonuses, dependants, and overtime.
The agricultural minimum wage (SMAG) also rose
Farm workers fall under the SMAG rather than the SMIG. It also increased 5%, but took effect on April 1, 2026 (not January): the daily rate moved from MAD 93 to MAD 97.44. The April timing is standard for agricultural employment, which follows seasonal hiring cycles.
For a full-time farm worker (26 working days/month), monthly gross comes to roughly MAD 2,533.
Two tranches, not one
The 2024-2026 wage deal came in two equal steps 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
- January 1, 2026: SMIG 17.10 → 17.92 MAD/hour
Total increase over the period: +10.1%. With Moroccan inflation running at 2-3% annually over the same window, the real purchasing-power gain for minimum-wage workers is meaningful.
Four things to check on your payslip
- Base salary must be ≥ MAD 3,422 for a full month (191 h). Part-time workers get the proportional minimum.
- Your CNSS registration number must appear on the slip. Not there? Your employer may not be declaring you — check your status on cnss.ma.
- Seniority bonus (prime d’ancienneté) is mandatory after 2 years of continuous service: 5% of base salary, rising in steps. It adds to the SMIG, not substitutes for it.
- Overtime must appear with the correct premium: +25% for the first 6 weekly overtime hours, +50% beyond that, +100% on public holidays (Labour Code, article 201).
FAQ
Does the SMIG apply to all private-sector workers? Yes, except agriculture (which uses the SMAG). Some collective agreements set floors above the SMIG — in those cases, the higher figure applies.
Can my employer argue that bonuses “cover” the SMIG? No. The SMIG is a base-salary floor. Bonuses and allowances are additional. An employer who bundles the minimum into a “bonus” to reduce the declared base is non-compliant.
Does a SMIG increase change my future CNSS benefits? Yes. Your contribution base rises, so your rights to daily illness allowances and future pension entitlements increase proportionally.
Further reading
- Gross-to-net salary calculator
- Guide: Understanding your Moroccan payslip
- SMIG glossary entry
- Morocco salaries by sector in 2026
Sources
- 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
- Verified: May 2026