Looking to hire in Morocco

Paid time off is accrued on an anniversary-year basis, with days accruing monthly. Unused days cannot be carried over to the next leave year, which starts in January.

Sick leave is tracked on an anniversary-year basis. A medical certificate is required when an absence exceeds 4 days. Unused sick leave cannot be carried over, and the leave year starts in January.

Employees in Morocco must submit current-year expenses within 60 days of the expense date or within 30 days after returning from a business trip, whichever is later. Prior-year expenses must be submitted no later than February 1 of the following year.

All business travel expenses require a signed and completed mission order form to be approved and reimbursed, and it should be submitted together with tax invoices and receipts. For office equipment, laptops, and internet and phone expenses, tax invoices must include the employer’s information.

Phone, internet, coworking, and software subscriptions are generally reimbursable when supported by proper documentation. Most are treated as non taxable when they are clearly business-related and backed by appropriate tax invoices or receipts, with specific conditions for phone costs.

Laptops, office equipment, and office supplies can be reimbursed when supported by tax invoices or receipts. Where required, invoices must carry the employer’s details, and these items are typically treated as non taxable when properly documented.

A wide range of business travel costs can be reimbursed on a non taxable basis when supported by the required documents. Mileage reimbursements follow a fixed rate per kilometer and must be backed by a mission order form.

Everyday meals, groceries, and business meals with clients or partners can be reimbursed as non taxable when they are business-related and supported by appropriate tax invoices or receipts.

Training, courses, books, and promotional items can also be reimbursed on a non taxable basis when supported by tax invoices or receipts that show the key transaction details.

Some expenses in Morocco, including business travel costs and per diems, require a signed and completed mission order form to be approved and reimbursed. This form is required for phone expenses linked to travel, coworking space, and general business travel expenses. Per diem allowances may be provided instead of reimbursing individual travel costs, and if both are paid, the per diem is treated as additional taxable compensation. Per diems are only provided when business travel is at least 50 km from the employee’s usual residence, and claims must be supported by a mission order form. Morocco’s tax-exempt per diem ceilings are set as multiples of the current hourly national minimum wage (SMIG), which is 17.92 MAD per hour as of January 1, 2026, and these ceilings adjust automatically when SMIG changes.

Bonuses in Morocco include contractual and discretionary payments such as incentives and commissions, and they are taxed as regular income with applicable social security contributions. Morocco applies progressive income tax rates with six tiers, including a 0% band up to 40,000 MAD per year and higher rates up to 37% above 180,000 MAD per year, and withholding in periods that include bonus payments may be at a higher rate.