SMIG and SMAG in Morocco: Complete Guide to the Minimum Wage in 2025-2026
The minimum wage in Morocco is a central topic for both employers and employees. The SMIG and SMAG regulate the minimum remuneration in non-agricultural and agricultural sectors respectively. Understanding these mechanisms is essential for any company operating in Morocco, whether in the context of business creation in Morocco or for ongoing payroll management.
This guide covers the current rates, the legal framework, monthly minimum wage calculation, mandatory bonuses, and employer obligations.
What Are the SMIG and the SMAG?
The SMIG (Salaire Minimum Interprofessionnel Garanti, or Guaranteed Minimum Interprofessional Wage) represents the minimum hourly wage that an employer must pay an employee in the industrial, commercial, and service sectors. In Morocco, this minimum wage is set on an hourly basis and applies to all private-sector non-agricultural employees.
The SMAG (Salaire Minimum Agricole Garanti, or Guaranteed Minimum Agricultural Wage) applies to workers in the agricultural and forestry sectors. Unlike the SMIG, which is calculated per hour, the SMAG is set on a daily basis, reflecting the specific nature of agricultural work.
Key Differences Between SMIG and SMAG
The SMIG applies to industrial, commercial, and service activities. It is calculated hourly, and the legal working time is 44 hours per week, or 191.33 hours per month.
The SMAG covers agricultural and forestry operations. It is calculated daily, and the legal annual working time in the agricultural sector is 2,496 hours per year.
SMIG and SMAG Rates in 2025 and 2026
SMIG 2025
Since January 1, 2025, the hourly SMIG has been set at 17.10 MAD per hour. This 5% increase from the previous rate of 16.29 MAD results from the tripartite social agreement signed on April 29, 2024, between the government, trade unions, and the CGEM (General Confederation of Moroccan Enterprises).
The gross monthly minimum wage therefore stands at approximately 3,271 MAD (17.10 x 191.33 hours).
SMIG 2026
From January 1, 2026, the SMIG will increase to 17.92 MAD per hour, resulting in a gross monthly minimum wage of approximately 3,429 MAD. This second tranche of the revaluation was approved by the government in December 2025.
SMAG 2025 and 2026
The SMAG was raised to 93.00 MAD per day from April 2025, a 5% increase. From April 2026, it will rise to 97.44 MAD per day, equivalent to an estimated gross monthly salary of 2,533 MAD based on 26 working days.
History of Minimum Wage Increases
| Period | Hourly SMIG | Daily SMAG |
|---|---|---|
| September 2022 | 15.55 MAD | 84.37 MAD |
| September 2023 | 16.29 MAD | 88.58 MAD |
| January 2025 | 17.10 MAD | 93.00 MAD |
| January 2026 | 17.92 MAD | 97.44 MAD |
How to Calculate the Monthly Minimum Wage in Morocco
The monthly minimum wage is calculated by multiplying the hourly SMIG rate by the number of legal monthly working hours. The legal working time in Morocco is 44 hours per week, which equals 191.33 hours per month (44 h x 52 weeks / 12 months).
In 2025, the calculation is: 17.10 MAD x 191.33 hours = 3,271 MAD gross per month.
For the agricultural sector, the daily SMAG of 93.00 MAD, multiplied by 26 working days, yields a monthly salary of approximately 2,418 MAD.
Tips and benefits in cash or in kind are taken into account when calculating the SMIG for non-agricultural activities, but not for the SMAG.
Legal Basis: The Moroccan Labor Code
The minimum wage in Morocco is governed by Articles 356 to 360 of the Labor Code.
Article 356 of the Labor Code
The legal minimum wage cannot be lower than the amounts set by regulation for agricultural and non-agricultural activities, after consultation with professional employers’ organizations and the most representative trade union organizations.
Article 357 of the Labor Code
In non-agricultural activities, the legal minimum wage is calculated according to the value determined by the regulations in force. Tips and benefits, whether in cash or in kind, are taken into account when assessing the legal minimum wage. In agricultural activities, in-kind benefits are not taken into account when calculating the legal minimum wage.
Article 360 of the Labor Code
Any individual or collective agreement tending to lower the wage below the legal minimum wage is null and void by operation of law.
Penalties for Paying Below Minimum Wage
Any employer who pays a salary below the SMIG or SMAG faces penalties under the Labor Code. Article 361 provides for a fine of 25,000 to 30,000 MAD, doubled in the case of a repeat offense. Additionally, the employer is required to regularize the situation by paying salary arrears owed to the employee.
The labor inspectorate is authorized to verify compliance with minimum wage requirements in companies. Employees may also file claims with the labor court to enforce their rights. For more on employee rights, see our guide on the probation period in Moroccan labor law.
Seniority Premium: A Mandatory Supplement to the Minimum Wage
In addition to the SMIG, the employer is required to pay a seniority premium (prime d’anciennete) calculated on the base salary. This premium is provided for under Article 350 of the Labor Code and applies according to the following scale:
- 5% of salary after 2 years of service
- 10% after 5 years
- 15% after 12 years
- 20% after 20 years
- 25% after 25 years
This premium is added to the base salary and is included in the calculation of social contributions and income tax. Use our net and gross salary simulator to estimate the impact of the seniority premium on take-home pay.
Sectors and Special Cases
Domestic Workers
Domestic workers benefit from a separate minimum wage governed by Law 19-12. Their minimum wage is set at 60% of the SMIG applicable to non-agricultural sectors, with specific provisions regarding working hours and rest periods.
Public Sector
The minimum wage in the public sector was raised to 3,500 MAD per month from 2022. Civil servants also benefit from a separate remuneration system with their own salary scales.
Interns and Apprentices
Interns under ANAPEC contracts receive a minimum allowance that cannot be less than a percentage of the SMIG. Apprentices in vocational training programs receive at least 50% of the SMIG in the first year, then 60% in the second year.
Impact of the SMIG on CNSS Contributions
The minimum wage serves as the basis for calculating social security contributions to the CNSS (Caisse Nationale de Securite Sociale). Employer and employee contributions are calculated on gross salary, with a ceiling of 6,000 MAD for certain benefits.
Any increase in the SMIG automatically leads to higher CNSS contributions for employees paid at the minimum wage. Employers must update their payroll management accordingly and declare the new amounts to the CNSS.
The main contributions affected are:
- Social benefits: 8.98% employer share, 4.48% employee share
- Mandatory Health Insurance (AMO): 4.11% employer share, 2.26% employee share
- Vocational training tax: 1.6% employer share
Regional Minimum Wage Comparison
Morocco’s SMIG is in line with the average for countries in the region. By comparison, the minimum wage in Tunisia is approximately 2,700 MAD equivalent, while Algeria sets its SNMG at approximately 3,200 MAD equivalent. Egypt recently raised its minimum wage to a level close to that of Morocco.
Morocco stands out, however, through its regular revaluation mechanism based on tripartite social dialogue, which ensures a steady increase in employee purchasing power.
Employer Obligations Regarding the Minimum Wage
Moroccan employers must comply with several obligations related to the SMIG and SMAG:
- Comply with the minimum wage in force for each category of employee
- Display the rates of the SMIG and SMAG on company premises
- Maintain a payroll register that is compliant and up to date
- Issue a detailed pay slip to each employee
- Declare salaries to the CNSS within legal deadlines
- Pay the seniority premium as soon as conditions are met
Failure to comply with these obligations exposes the employer to financial and criminal penalties.
Conclusion
The SMIG and SMAG are fundamental elements of Moroccan labor law. Regular revaluations, such as those in 2025 and 2026, require companies to maintain constant vigilance and rigorous payroll management. The minimum wage also impacts the calculation of severance pay in Morocco. For personalized support in bringing your company into compliance, Upsilon Consulting provides its expertise in payroll and labor law.
Frequently Asked Questions
What is the current minimum wage (SMIG) in Morocco?
The SMIG in Morocco was increased as part of the tripartite social dialogue agreement. In 2025, the minimum hourly wage is set with a further increase scheduled for 2026. The SMIG applies to all non-agricultural employees and is calculated on the basis of 191 hours per month. Employers must display the applicable rates on company premises.
What is the difference between SMIG and SMAG in Morocco?
The SMIG (Salaire Minimum Interprofessionnel Garanti) applies to employees in the industrial, commercial, and services sectors, while the SMAG (Salaire Minimum Agricole Garanti) applies to agricultural workers. The SMAG is calculated on a daily basis and is generally lower than the SMIG equivalent, reflecting the different economic conditions in the agricultural sector.
What penalties apply for paying below the minimum wage in Morocco?
Employers who pay wages below the legal minimum face fines and criminal penalties under the Moroccan Labour Code. Penalties include financial sanctions for each employee affected, and repeat offenders may face increased fines or imprisonment. The labour inspectorate conducts regular checks to enforce compliance.
READ ALSO
