Overtime pay Morocco rules set a 25% premium for hours worked between 6 am and 9 pm and 50% between 9 pm and 6 am; on the employeeâs weekly rest day, these rates rise to 50% and 100% (article 201 of the Labour Code, law 65-99). Overtime is any hour worked beyond the normal 44 hours a week, or 2,288 hours a year, in non-agricultural work. This guide to overtime pay Morocco covers the rates, the annual quota, the calculation base, two worked examples and the effect on the payslip. Updated 4 November 2026.
In brief
- Normal hours: 44 a week or 2,288 a year outside agriculture, 2,496 a year in agriculture (article 184).
- Daytime premium: 25% (6 am-9 pm outside agriculture, 5 am-8 pm in agriculture).
- Night premium: 50% (9 pm-6 am outside agriculture, 8 pm-5 am in agriculture).
- Weekly rest day: 50% by day, 100% by night, even if compensatory rest is granted.
- Quota: 80 hours a year per employee for an exceptional workload, 100 hours where the nature of the activity requires it (decree n° 2-04-570).
- Paid in one instalment, with the monthâs salary (article 198).
Overtime pay Morocco 2026: premium rates
| When the hour is worked | Non-agricultural work | Agricultural work | Premium |
|---|---|---|---|
| Working day, daytime | 6 am to 9 pm | 5 am to 8 pm | 25% |
| Working day, night | 9 pm to 6 am | 8 pm to 5 am | 50% |
| Weekly rest day, daytime | 6 am to 9 pm | 5 am to 8 pm | 50% |
| Weekly rest day, night | 9 pm to 6 am | 8 pm to 5 am | 100% |
These rates apply âwhatever the method of remunerationâ. A collective agreement may provide more. Rates checked on 4 November 2026 against the Labour Code text published by the Ministry of Justice.
Hourly rates at the 2026 minimum wage
With the SMIG (minimum wage) at 17.92 DH an hour since 1 January 2026 (decree n° 2.25.983), an overtime hour paid at the minimum is worth 22.40 DH at 25%, 26.88 DH at 50% and 35.84 DH at 100%. Amounts and history are on our minimum wage Morocco 2026 page.
What the Labour Code says (articles 196 to 204)
The overtime pay Morocco regime fits in a few articles, completed by a 2004 decree.
- Article 196: a company may require work beyond normal hours for work of national interest or an exceptional workload, under conditions set by regulation, provided the hours are paid on top of the salary.
- Article 197: overtime is any hour worked beyond the employeeâs normal working time.
- Article 198: overtime is paid in a single instalment, together with the salary.
- Article 199: where the 2,288 hours are spread unevenly over the year, overtime means hours worked each day from the tenth hour included, and hours worked from the 2,289th hour of the year.
- Article 200: in an incomplete week (paid leave, public holiday, accident, hiring or departure), any hour worked outside the usual schedule is overtime.
Annual quota: 80 or 100 hours
Decree n° 2-04-570 of 29 December 2004 (Bulletin officiel n° 5280 of 6 January 2005) sets the conditions for work beyond normal hours. For work of national interest, the day may not exceed 10 hours, weekly rest is kept, minors and disabled employees are excluded, and the employer notifies the labour inspector in writing. For an exceptional workload, the total may not exceed 80 hours a year per employee; it may reach 100 hours a year where the nature of the activity requires it, after consulting the staff delegates or works council.
Overtime pay Morocco: the calculation base
Under article 202, overtime is calculated on the salary and its accessories, except three items:
- family allowances;
- tips, except for staff paid only through tips;
- allowances that reimburse work expenses (justified transport, meals, travel).
Fixed work-related bonuses therefore enter the hourly rate. For a monthly salary, common practice divides gross pay by 191 hours, rounded from 2,288 / 12 = 190.67 hours. This divisor is a practice, not a written rule.
Calculating overtime pay Morocco: 2 examples
The two cases below are illustrations, using the Codeâs rates and 2026 contributions.
Example 1: day and night hours on weekdays
Take a technician paid 7,640 DH gross a month, with no bonus. His hourly rate is 7,640 / 191 = 40 DH. During a closing week, he works 6 overtime hours between 6 pm and 9 pm, then 2 hours between 10 pm and midnight.
| Hours | Calculation | Amount |
|---|---|---|
| 6 daytime hours at 25% | 6 Ă 40 Ă 1.25 | 300.00 DH |
| 2 night hours at 50% | 2 Ă 40 Ă 1.50 | 120.00 DH |
| Total added to gross pay | 420.00 DH |
Example 2: rest-day hours, with a bonus
Take a team leader paid 7,640 DH plus a fixed performance bonus of 573 DH, or 8,213 DH, and 300 DH of reimbursed transport costs. Her weekly rest day is Sunday. On an inventory Sunday, she works 5 daytime hours, then 3 hours between 9 pm and midnight. The bonus enters the base, the transport allowance does not: hourly rate = 8,213 / 191 = 43 DH.
| Line | Calculation | Amount |
|---|---|---|
| 5 rest-day hours, daytime (50%) | 5 Ă 43 Ă 1.50 | 322.50 DH |
| 3 rest-day hours, night (100%) | 3 Ă 43 Ă 2 | 258.00 DH |
| Total overtime | 580.50 DH | |
| Employee CNSS (4.48%, capped at 6,000 DH) | already at the cap | + 0.00 DH |
| Employee AMO (2.26%, no cap) | 198.73 â 185.61 | + 13.12 DH |
| Income tax (single, 20% bracket) | 392.19 â 307.74 | + 84.45 DH |
| Net gain for the employee | 580.50 â 13.12 â 84.45 | 482.93 DH |
Even with compensatory rest, the 50% or 100% premium remains due: article 201 says so. The tax scale is in our guide to income tax on salary in Morocco, and the full calculation in our net salary calculation for Morocco.
Overtime and payroll: what changes on the payslip
- Payslip: the number of hours, the rate and the amount appear on the payslip of the month in which they are paid. Required entries are listed in our Morocco payslip guide.
- Contributions: overtime is part of gross pay. It bears CNSS (the national social security fund) up to the 6,000 DH monthly cap, AMO (compulsory health insurance) with no cap, and the vocational training tax. 2026 rates are on our CNSS contributions Morocco page.
- Income tax: overtime is added to taxable employment income; Morocco has no specific overtime exemption.
- Seniority bonus: its base includes overtime premiums (article 353). See our seniority bonus Morocco guide.
- Damancom: the salary declared each month to the CNSS includes these hours (see Damancom).
Public holidays worked: a different rule
A public holiday worked falls under articles 224 and 226, not article 201: the employee receives the dayâs pay plus an allowance equal to that pay. Dates and rules are on our public holidays Morocco 2026 page.
Penalties and common mistakes
Article 203 sets a fine of 300 to 500 DH for exceeding legal working time, failing to pay overtime, applying a premium below the article 201 rates or a base that breaches article 202. The fine applies per employee concerned, up to 20,000 DH in total. The mistakes we see most:
- calculating the hourly rate on base pay only, without fixed bonuses;
- applying 25% to an hour worked at 10 pm, although the night band starts at 9 pm;
- replacing the Sunday premium with compensatory rest alone;
- paying the hours the following month, although article 198 requires payment with the salary;
- not tracking the 80-hour quota per employee.
In an inspection, a time and attendance system in Morocco provides a timestamped record that places every hour in the right band.
Automating overtime pay Morocco
Classifying every hour, applying the right base and tracking the quota becomes heavy in Excel. Sociumâs payroll software for Morocco takes clocked hours, applies the article 201 rates and posts them to the payslip. For an overview of employer obligations, see our payroll Morocco guide, and test your figures with the free payroll simulators. The official text is in the Labour Code published by the Ministry of Justice.
Frequently asked questions
What is the overtime pay Morocco rate?
25% between 6 am and 9 pm and 50% between 9 pm and 6 am in non-agricultural work. On the weekly rest day, 50% by day and 100% by night (article 201).
How do you calculate overtime pay Morocco?
Divide the monthly salary and accessories (excluding family allowances, tips and expense reimbursements) by 191 hours, then multiply by the number of hours and by 1.25, 1.50 or 2 depending on the band.
How many overtime hours are allowed per year?
For an exceptional workload, 80 hours a year per employee, or 100 hours where the nature of the activity requires it, after consulting the delegates (decree n° 2-04-570).
When does an hour become overtime?
Beyond 44 hours a week. If hours are spread over the year, from the tenth hour in a day or the 2,289th hour in the year (article 199).
Does compensatory rest replace the premium?
No. On the weekly rest day, the 50% or 100% premium is due âeven if compensatory restâ is granted.
Is overtime pay Morocco taxable?
Yes. It is added to gross pay and bears CNSS (up to the cap), AMO and income tax like base pay.
Are managers on a fixed salary entitled to overtime?
The Code makes no exception for managers: article 201 applies whatever the method of remuneration. A fixed package is valid only if it covers at least the hours worked and their premiums.
What is the penalty for unpaid overtime?
A fine of 300 to 500 DH per employee concerned, capped at 20,000 DH (article 203), on top of the back pay owed.
Key takeaways
- Overtime pay Morocco: 25% by day, 50% by night, 50% and 100% on the weekly rest day.
- Threshold: 44 hours a week or 2,288 hours a year outside agriculture.
- Quota: 80 hours a year, 100 hours depending on the activity.
- Base: salary and accessories, excluding family allowances, tips and expense reimbursements.
- Paid with the monthâs salary, subject to CNSS, AMO and income tax.
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