The seniority bonus Morocco requires, known locally as the prime d’ancienneté, equals 5% of salary paid after two years of service, 10% after five years, 15% after twelve, 20% after twenty and 25% after twenty-five years (Article 350 of the Labour Code, Law no. 65-99). It is mandatory for every private-sector employee, unless their pay is already set according to length of service by the employment contract, the internal rules or a collective agreement. It is calculated on base salary, its accessories and overtime premiums, excluding family allowances and expense reimbursements (Article 353). For a base salary of 8,000 DH and six years of service, it comes to 800 DH a month, as an illustration. The scale is unchanged in 2026; this article is updated as of 4 November 2026.
In brief
- Who: every employee under an employment contract, permanent or fixed-term, from two years of service with the same company or employer.
- How much: a single rate according to the band reached, from 5% to 25%; rates do not stack band by band.
- On what: salary proper, its accessories and overtime premiums (Article 353).
- When: every month, under the same conditions as salary (Article 355).
- Penalty: a fine of 300 to 500 DH per employee concerned, capped at 20,000 DH (Article 361).
Seniority bonus Morocco: the Article 350 scale
The Labour Code sets five bands. The rate applies as soon as the employee crosses the threshold, on the whole of that month’s base. The table gives the monthly amount for a base salary of 8,000 DH with no other pay items, as an illustration.
| Length of service | Legal rate | Monthly bonus on 8,000 DH | Resulting gross salary |
|---|---|---|---|
| Under 2 years | 0% | 0 DH | 8,000 DH |
| 2 to under 5 years | 5% | 400 DH | 8,400 DH |
| 5 to under 12 years | 10% | 800 DH | 8,800 DH |
| 12 to under 20 years | 15% | 1,200 DH | 9,200 DH |
| 20 to under 25 years | 20% | 1,600 DH | 9,600 DH |
| 25 years and over | 25% | 2,000 DH | 10,000 DH |
These rates are minimums. A collective agreement, the employment contract or established practice may provide more, in line with Article 11 of the Code. As of 4 November 2026, no text published in the Bulletin officiel has amended Article 350 since the Code came into force.
How years of service are counted
Article 351 counts periods of service, continuous or not, with the same company or the same employer. An employee who left and came back therefore adds up their periods, except those already used to calculate a severance payment when they first left. Article 352 treats the following as actual work:
- contract suspensions under Article 32: illness or accident certified by a doctor, maternity leave, temporary incapacity after a workplace accident, strike, legal closure;
- paid annual leave;
- a temporary stoppage for force majeure: disaster, power cut, shortage of raw materials;
- a temporary closure of the business for force majeure, a court ruling or an administrative decision.
A three-month sick leave therefore does not delay the move to the next band. Unpaid leave agreed between the parties is not on this list: check the collective agreement before excluding it.
What the seniority bonus Morocco is calculated on
Article 353 states what goes into the base and what stays out. This is where most payroll errors happen.
| Included in the base | Excluded from the base |
|---|---|
| Base salary | Family benefits (CNSS allowances) |
| Salary accessories (job-related bonuses, benefits) | Tips, except for employees paid only in tips |
| Overtime premiums | Year-end bonuses, 13th month, profit or turnover-based bonuses |
| Variable pay (see below) | Profit-sharing and discretionary payments, unless a clause says otherwise |
| Expense reimbursements (transport, meals), responsibility allowances, allowances for arduous or dangerous work | |
| Allowances for temporarily replacing a higher-grade employee |
For sales staff and employees paid on output, commission or piece rates, Article 354 bases the calculation on the average net pay received over the three months before the bonus falls due.
Seniority bonus Morocco, CNSS and income tax
Once calculated, the bonus is part of gross salary. It bears the employee social contributions of 4.48% (CNSS, the national social security fund, up to the 6,000 DH monthly ceiling) and 2.26% (AMO, mandatory health insurance, with no ceiling), then income tax under the 2026 scale. Rates and details are on our pages on CNSS contributions in Morocco and on income tax on salary in Morocco.
Calculating the seniority bonus Morocco: two examples
Example 1: fixed salary, 6 years of service
Take, as an illustration, an executive assistant on a base salary of 8,000 DH, with no overtime, hired six years ago. She has passed the five-year band, so the rate is 10%. The seniority bonus Morocco gives her is 8,000 × 10% = 800 DH a month, and her gross pay rises to 8,800 DH. At twelve years of service the rate will move to 15%, or 1,200 DH on the same base.
Example 2: overtime and excluded items, 13 years of service
Take a maintenance technician with thirteen years of service (15% band) and the following items in the month, as an illustration:
- base salary: 6,500 DH, an hourly rate of 34.03 DH on the usual 191-hour basis (the 2,288 hours a year of Article 184, divided by 12);
- 10 daytime overtime hours at a 25% premium (Article 201): 10 × 34.03 × 1.25 = 425.39 DH;
- a 300 DH transport allowance (expense reimbursement, excluded);
- family allowances (excluded).
Base: 6,500 + 425.39 = 6,925.39 DH. Bonus: 6,925.39 × 15% = 1,038.81 DH. Applying the rate to total gross including transport would overstate the bonus by 45 DH; calculating it on base salary alone would understate it by 63.81 DH, which exposes the employer to the Article 361 fine and to back pay.
Common mistakes with the seniority bonus Morocco
- Missing the band change: the move from 10% to 15% at twelve years often falls mid-year. Software that tracks the hire date applies it in the right month.
- Leaving out overtime: premiums are part of the base (Article 353). Rates are detailed on our page on overtime pay in Morocco.
- Resetting the counter after leave: illness, maternity and workplace accidents count as actual work.
- Paying the bonus on the 13th month: year-end bonuses are excluded from the base, unless a more favourable clause applies.
- Mistaking it for an all-in salary: the exemption only applies if the contract, internal rules or collective agreement sets pay genuinely based on length of service. A negotiated gross figure is not enough.
The seniority bonus Morocco law requires appears on its own line of the Moroccan payslip. It also counts in the reference salary for severance pay, since Article 57 includes bonuses inherent to the job. The 8,000 DH base in our examples is well above the 2026 minimum wage (17.92 DH an hour, or 3,422.72 DH on 191 hours).
Automating the seniority bonus Morocco in payroll
With 50 or 200 employees, tracking by hand in a spreadsheet gets risky: different hire dates, suspension periods, rehires, variable commissions. Moroccan payroll software works out service from the hire date, applies the band for the month, automatically excludes non-qualifying pay items and keeps the history in case of a labour inspection. That is what Socium’s HR and payroll software for Morocco does, alongside CNSS, AMO and income tax. To test the effect of a band change on net pay, use our payroll simulators, and find all the rules in our payroll Morocco guide and our guide to the Morocco labour code.
Seniority bonus Morocco: frequently asked questions
What is the seniority bonus rate in Morocco in 2026?
5% after 2 years, 10% after 5, 15% after 12, 20% after 20 and 25% after 25 years of service (Article 350). The scale has not changed in 2026.
How do you calculate the seniority bonus Morocco requires?
Add the month’s base salary, its accessories and overtime premiums, remove the items excluded by Article 353, then apply the rate for the band reached.
Is the seniority bonus Morocco mandatory?
Yes, for every private-sector employee, unless their pay is already based on length of service under the contract, the internal rules or a collective agreement.
Do the rates add up?
No. An employee with 13 years’ service receives 15% of the base, not 5% + 10% + 15%.
Are fixed-term employees entitled to it?
Yes, Article 350 covers “every employee”. In practice the question arises with successive fixed-term contracts: periods of service with the same employer, continuous or not, add up (Article 351). See our page on fixed-term contracts in Morocco.
Does sick leave interrupt the seniority bonus Morocco entitlement?
No. The Article 32 suspensions, including medically certified illness, count as actual work for the bonus (Article 352).
Is the bonus subject to CNSS and income tax?
Yes. It is part of gross salary and bears CNSS and AMO contributions as well as income tax.
What does an employer who fails to pay it risk?
A fine of 300 to 500 DH per employee, up to 20,000 DH, and, at the employee’s request, repayment of the sums owed (Article 361). Claims are time-barred after two years (Article 395).
Key takeaways
- The seniority bonus Morocco grants ranges from 5% (2 years) to 25% (25 years) of salary paid, with no stacking of rates.
- The base includes salary, its accessories and overtime, but not family allowances, bonuses or expense reimbursements.
- Illness, maternity, workplace accidents and paid leave all count towards service.
- The reference text is the Labour Code, in its consolidated version published by the Ministry of Justice.
For an accurate calculation every month with no re-keying, book a Socium demo.
Want to go further?
See how Socium transforms HR and payroll practices across 12 African countries.