In brief: Overtime in Morocco attracts a premium of 25% on regular working days, 50% at night on working days or during daytime on rest/public holidays, and 100% at night on rest days or public holidays (Art. 201). Standard working time is 44 hours/week in non-agricultural sectors and 2,496 hours/year in agriculture (Art. 184). Annualisation of working time is possible under certain conditions (Art. 196).
Standard Working Hours in Morocco
Non-Agricultural Sector (Art. 184)
The legal working time for non-agricultural activities is set at:
- 44 hours per week, or 2,288 hours per year
- Flexible distribution: the employer may organise work unevenly across the days of the week, provided no single day exceeds 10 hours
Agricultural Sector (Art. 184)
The annual working time in the agricultural sector is 2,496 hours, distributed across periods according to crop requirements. The daily duration may not exceed 10 hours.
Reduced Working Hours
Companies may set working hours below the legal duration. In that case, hours worked beyond the company threshold but within the legal limit are not considered overtime.
Definition of Overtime
Hours worked beyond the standard working time are classified as overtime (Art. 196). They must be:
- Requested by the employer or performed with their consent
- Justified by a temporary increase in workload
- Limited in duration
Overtime cannot be imposed on employees permanently. It must respond to a temporary and exceptional need.
Overtime Premium Rates (Art. 201)
Premium Rate Table
| Period | Regular working day | Weekly rest day or public holiday |
|---|---|---|
| Daytime (6am – 9pm) | + 25% | + 50% |
| Night (9pm – 6am) | + 50% | + 100% |
Calculation Basis
The premium is calculated on the employee’s base hourly wage, which corresponds to:
Hourly wage = Gross monthly salary / 191.36 hours
Worked Example
Practical Case
An employee earns a gross monthly salary of MAD 5,000. During one month, they work:
- 8 overtime hours on a regular working day (daytime)
- 4 overtime hours on a regular working day (night)
- 4 overtime hours on a public holiday (daytime)
Step 1: Calculate the hourly wage
MAD 5,000 / 191.36 h = MAD 26.13/h
Step 2: Calculate overtime pay
| Type | Hours | Hourly rate | Premium | Amount |
|---|---|---|---|---|
| Working day (daytime) | 8 h | MAD 26.13 | x 1.25 | MAD 261.30 |
| Working day (night) | 4 h | MAD 26.13 | x 1.50 | MAD 156.78 |
| Public holiday (daytime) | 4 h | MAD 26.13 | x 1.50 | MAD 156.78 |
| Total overtime | 16 h | MAD 574.86 |
Total monthly salary = MAD 5,000 + 574.86 = MAD 5,574.86
Annualisation of Working Time (Art. 196)
Principle
The employer may distribute annual working time across the year according to business needs, provided that:
- The daily duration does not exceed 10 hours
- The annual total does not exceed the legal limit (2,288 h non-agricultural or 2,496 h agricultural)
- Employee representatives are consulted
- The labour inspector is informed
Benefits of Annualisation
Annualisation allows companies to adapt working hours to seasonal fluctuations without systematically resorting to overtime, thereby reducing payroll costs.
Recoverable Hours (Art. 190–192)
Definition
Recoverable hours are working hours lost due to a collective interruption not attributable to employees:
- Bad weather
- Force majeure
- Annual inventory
- Local festivals
Recovery Conditions
- Recovery must take place within 30 days of the interruption
- The daily recovery may not exceed 1 hour per day
- Total working time, including recovery, may not exceed 10 hours per day
- The labour inspector must be informed
Recovered hours do not attract any premium as they are not classified as overtime.
Compensatory Rest
Instead of premium pay, the employer and employee may agree on compensatory rest of equivalent value. This rest must be:
- At least equal in duration to the overtime hours plus the applicable premium percentage
- Taken within a reasonable timeframe
- Formalised by agreement between the parties
Limits and Restrictions
Maximum Daily Duration
Under no circumstances may the total working time (standard hours + overtime) exceed 10 hours per day, unless an exemption is granted by the labour inspector.
Protected Categories
- Pregnant women may not be compelled to work overtime
- Minors under 18 may not work more than 10 hours per day, with a mandatory rest of at least 1 hour
- Night overtime is prohibited for minors under 16
Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| Non-payment of premiums | Fine of MAD 300 to 500 per employee |
| Exceeding maximum duration | Fine of MAD 300 to 500 |
| Repeat offence within the year | Fine doubled |
| Total cap | MAD 20,000 |
The labour inspector may also order immediate regularisation of the situation.
Employer Obligations
- Maintain an overtime register showing the employee’s name, number of hours and reason
- Record overtime on the payslip
- Comply with legal working time limits
- Inform the labour inspector if overtime is used regularly
- Consult employee representatives before implementing non-standard schedules
FAQ
Can an employee refuse overtime?
Generally, an employee cannot refuse overtime requested by the employer, provided it is justified by business needs and complies with legal limits. However, a refusal based on a legitimate reason (health, imperative family obligations) does not constitute misconduct.
How is overtime recorded on the payslip?
Overtime must appear separately on the payslip showing the number of hours, the premium rate applied and the corresponding amount. Overtime is subject to CNSS contributions and income tax.
Can the employer impose night overtime?
Yes, provided the employee does not belong to a protected category (pregnant women, minors) and legal limits are respected. The premium of 50% (working day) or 100% (rest day/public holiday) must be applied.
READ ALSO:
- Employment Contract in Morocco: CDD, CDI and Obligations
- SMIG and SMAG 2026 in Morocco
- Payslip in Morocco
- CNSS Contributions 2026
- Tax Advisory Services
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