The minimum wage Morocco applies in non-agricultural work, the SMIG (salaire minimum interprofessionnel garanti), has been 17.92 DH an hour since 1 January 2026, under decree n° 2.25.983. On a 191-hour month that is 3,422.72 DH gross, or about 3,192 DH net after contributions, with no income tax. In agriculture, the SMAG (salaire minimum agricole garanti) rose to 97.44 DH a day on 1 April 2026. Below are the amounts, their monthly and net equivalents, the employer cost, the Labour Code rules and the payroll mistakes to avoid.
The minimum wage Morocco amounts in 2026
| Minimum wage | Legal amount | Indicative equivalent | Since |
|---|---|---|---|
| SMIG (industry, trade, services, liberal professions) | 17.92 DH an hour | 3,422.72 DH gross a month on 191 hours | 1 January 2026 |
| SMAG (agricultural work) | 97.44 DH a day | 2,533.44 DH for 26 days worked | 1 April 2026 |
The decree sets an hourly rate for the SMIG and a daily rate for the SMAG, as Article 358 of the Labour Code requires. Monthly figures are conversions: 191 hours corresponds to the 44-hour reference week (2,288 hours a year divided by 12, rounded).
Recent changes to the minimum wage Morocco
The last two increases stem from the tripartite social agreement of 29 April 2024, which provided for two rises of about 5% each.
| Period | Hourly SMIG | Monthly SMIG (191 h) | Daily SMAG |
|---|---|---|---|
| 2025 (SMIG from 1 January, SMAG from 1 April) | 17.10 DH | 3,266.10 DH | 93.00 DH |
| 2026 (SMIG from 1 January, SMAG from 1 April) | 17.92 DH | 3,422.72 DH | 97.44 DH |
According to the government, the cumulative increase reaches 20% for the SMIG and 25% for the SMAG between 2021 and 2026. The 2026 rise is the last tranche under the 2024 agreement: any further increase will require a new decree. Watch the Bulletin officiel (official gazette), because the published decree is what counts, not the announcement.
From gross to net minimum wage
As an illustration, take an employee paid the minimum wage Morocco sets for a full 191-hour month, with no bonus or benefit, and apply 2026 rates.
| Line | Calculation | Amount |
|---|---|---|
| Gross salary | 17.92 Ă 191 | 3,422.72 DH |
| Employee CNSS | 3,422.72 Ă 4.48% | â 153.34 DH |
| Employee AMO | 3,422.72 Ă 2.26% | â 77.35 DH |
| Professional expenses (IR base) | 35% Ă 3,422.72 | 1,197.95 DH |
| Net taxable income | 3,422.72 â 153.34 â 77.35 â 1,197.95 | 1,994.08 DH |
| IR | Below the 3,333.33 DH monthly threshold | 0 DH |
| Net salary | 3,422.72 â 153.34 â 77.35 | 3,192.03 DH |
CNSS is the social security fund and AMO the compulsory health insurance. Under the IR (income tax) scale in force since 2025, the exempt band rises to 40,000 DH of annual net taxable income: a minimum wage salary is never taxed, with a wide margin. IR on higher salaries is covered in our guide to net salary calculation in Morocco.
Employer cost at the minimum wage Morocco
Because the SMIG is below the 6,000 DH CNSS ceiling, every employer contribution applies to the full salary: 21.09%.
| Employer contribution | Rate | Amount |
|---|---|---|
| Short and long-term benefits | 8.98% | 307.36 DH |
| Family allowances | 6.40% | 219.05 DH |
| AMO | 4.11% | 140.67 DH |
| Vocational training tax | 1.60% | 54.76 DH |
| Total | 21.09% | 721.84 DH |
Monthly cost therefore reaches 4,144.56 DH, before work accident insurance, which is compulsory and taken out with an insurer. Branch rates are explained in our guide to CNSS contributions in Morocco.
What the Labour Code says about the minimum wage Morocco
- Setting (Article 356): the minimum wage is set by regulation, for agricultural and non-agricultural work, after consulting the most representative employer and employee organisations.
- Basis (Article 358): per hour in non-agricultural work, per day in agriculture.
- Items counted (Article 357): outside agriculture, tips and cash or in-kind accessories count towards the minimum; in agriculture, benefits in kind do not.
- Piecework or output-based pay (Article 359): the employee is entitled to at least the SMIG, unless a fall in output directly attributable to them is established by an approved expert.
- Nullity (Article 360): any individual or collective agreement setting pay below the minimum is void.
- Penalties (Article 361): a fine of 300 to 500 DH, applied for each employee concerned up to 20,000 DH in total, plus repayment of sums due to the employee in a dispute.
Applying the minimum wage Morocco in payroll
Part-time work and incomplete months
Because the SMIG is hourly, the rule applies to every hour paid: a part-time employee must receive at least 17.92 DH per hour worked. An incomplete month is prorated on the hours actually paid.
Checking the minimum when pay includes bonuses
Outside agriculture, Article 357 counts tips and cash or in-kind accessories towards the minimum. The check is therefore to add up, for the month, base salary and the items that pay for work, exclude expense reimbursements and overtime, then divide by the normal hours paid: the result must be at least 17.92 DH. In agriculture, run the same check per day, without benefits in kind. Where the nature of a bonus is unclear, take the reading most favourable to the employee.
Manual workers paid fortnightly
Manual workers must be paid at least twice a month, no more than sixteen days apart (Article 363). The minimum is then checked on each pay run, using the hours of the period.
Overtime at minimum wage
On a 17.92 DH base, an overtime hour is worth 22.40 DH at the 25% premium (6 am to 9 pm), 26.88 DH at 50% (9 pm to 6 am, or daytime on the weekly rest day) and 35.84 DH at 100% (night-time on the weekly rest day), under Article 201.
Payments calculated on salary
The salary used for severance pay can never be below the legal minimum (Article 56). The full scale is in our guide to severance pay in Morocco.
Payslips and internal pay grids
On 1 January for the SMIG and 1 April for the SMAG, every base salary below the new threshold must be raised. Also check collective pay grids indexed to the minimum. The result must be visible on the payslip in Morocco: hourly rate, hours paid, gross.
Common mistakes
- Keeping 3,266.10 DH (the 2025 amount) after 1 January 2026.
- Applying the SMIG date to agricultural workers, whose SMAG only rises on 1 April.
- Comparing a net salary with the SMIG instead of the gross.
- Paying overtime on a base below the hourly SMIG.
Updating payroll without gaps
A rise in the minimum wage Morocco affects base salary, overtime, contributions and sometimes internal grids. Payroll software for Morocco applies the new rate from its effective date and flags salaries to raise before closing. The full monthly cycle is described in our guide to payroll management in Morocco, and Sociumâs free simulators help quantify the impact of an HR decision.
A yearly checklist
- In December, check whether a new decree has been published and note its effective dates for SMIG and SMAG.
- Before the first pay run of the year, list every employee whose hourly rate falls below the new minimum, including part-time staff.
- After the pay run, compare the total cost with budget: each hour paid at minimum wage also carries 21.09% in employer contributions.
Frequently asked questions
What is the net minimum wage Morocco in 2026?
For 191 hours, about 3,192.03 DH net, after 4.48% CNSS and 2.26% AMO, with no IR. Gross is 3,422.72 DH.
What is the difference between SMIG and SMAG?
The SMIG covers non-agricultural work and is set per hour; the SMAG covers agriculture and is set per day. Their increase dates differ.
Is the minimum wage Morocco a monthly amount?
No. The decree sets an hourly rate of 17.92 DH. The 3,422.72 DH figure is a conversion on 191 hours.
Where can I read the official announcement?
The decree is published in the Bulletin officiel; Moroccan media reported it, for example Hespress English.
Key takeaways
- Minimum wage Morocco 2026: 17.92 DH an hour since 1 January 2026, or 3,422.72 DH gross on 191 hours.
- SMAG: 97.44 DH a day since 1 April 2026.
- Net at minimum wage: about 3,192 DH, with no IR.
- Employer cost: 21.09% in contributions, or 4,144.56 DH excluding work accident insurance.
- Paying below the minimum exposes the employer to a fine per employee and repayment of sums due.
To check that your whole wage bill complies with the minimum wage Morocco after every increase, book a demo from the Morocco payroll page.
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