Key takeaway: In 2026, Morocco’s SMIG stands at 17.92 MAD/hour (approximately 3,429 MAD gross/month) and the SMAG at 97.44 MAD/day. Failure to comply with the minimum wage exposes the employer to fines of 25,000 to 30,000 MAD, doubled for repeat offenses. CNSS contributions are calculated on gross salary.
SMIG and SMAG in Morocco: complete minimum wage guide for 2026
The minimum wage in Morocco is a central issue for employers and employees alike. The SMIG and SMAG set the minimum compensation in non-agricultural and agricultural sectors. Understanding these mechanisms is essential for any company operating in Morocco, whether in the context of company formation in Morocco or day-to-day payroll management.
This guide details the current rates, the legal framework, monthly minimum wage calculation, mandatory bonuses and employer obligations.
What are the SMIG and SMAG?
The SMIG (Salaire Minimum Interprofessionnel Garanti — Guaranteed Minimum Interprofessional Wage) represents the minimum hourly compensation an employer must pay in the industry, commerce and services 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 — Guaranteed Minimum Agricultural Wage) applies to workers in the agricultural and forestry sector. Unlike the SMIG which is calculated hourly, the SMAG is set on a daily basis, due to the specificities 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, i.e. 191.33 hours per month.
The SMAG applies to agricultural and forestry operations. It is calculated daily and the legal working time in the agricultural sector is 2,496 hours per year.
SMIG and SMAG rates in 2025 and 2026
SMIG 2025
Since 1 January 2025, the SMIG hourly rate has been 17.10 MAD per hour. This 5% increase from the previous rate of 16.29 MAD results from the tripartite social agreement signed on 29 April 2024 between the government, trade unions and CGEM.
The gross monthly minimum wage thus stands at approximately 3,271 MAD (17.10 × 191.33 hours).
SMIG 2026
As of 1 January 2026, the SMIG has been raised to 17.92 MAD per hour, i.e. a gross monthly minimum wage of approximately 3,429 MAD. This second tranche of the increase results from Decree No. 2.25.983, approved by the Government Council in implementation of the tripartite social agreement of 29 April 2024 between the government, trade unions, CGEM and COMADER.
SMAG 2025 and 2026
The SMAG was raised to 93.00 MAD per day since April 2025, a 5% increase. As of 1 April 2026, it has been raised to 97.44 MAD per day, equivalent to a gross monthly salary of approximately 2,533 MAD based on 26 working days.
The three-month gap between SMIG implementation (January) and SMAG implementation (April) accounts for agricultural production cycles: the winter harvest is complete and farms have the cash flow needed to absorb the increase.
Minimum wage increase history
| Period | SMIG hourly | SMAG daily |
|---|---|---|
| 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 |
Calculating the monthly minimum wage in Morocco
The monthly minimum wage is calculated by multiplying the SMIG hourly rate by the number of legal monthly hours. The legal working time in Morocco is 44 hours per week, i.e. 191.33 hours per month (44 h × 52 weeks / 12 months).
In 2025, the calculation is: 17.10 MAD × 191.33 hours = 3,271 MAD gross per month.
For the agricultural sector, the SMAG daily rate of 93.00 MAD, multiplied by 26 working days, yields a monthly salary of approximately 2,418 MAD.
Tips and cash or in-kind accessories are taken into account when calculating the SMIG for non-agricultural activities, but not for the SMAG.
Legal basis: the Moroccan Labour Code
The minimum wage in Morocco is governed by Articles 356 to 360 of the Labour Code.
Article 356 of the Labour Code
The legal minimum wage may not be less than the amounts set by regulation for agricultural and non-agricultural activities after consultation with the most representative employers’ professional organizations and employees’ trade unions.
Article 357 of the Labour Code
In non-agricultural activities, the legal minimum wage is calculated according to the value determined by the regulations in force. Tips and accessories, in cash or in kind, are taken into account in assessing the legal minimum wage. In agricultural activities, in-kind benefits are not taken into account in calculating the legal minimum wage.
Article 360 of the Labour Code
Any individual or collective agreement aimed at lowering wages below the legal minimum wage is null and void by operation of law.
Penalties for non-compliance with minimum wage
Any employer paying wages below the SMIG or SMAG faces penalties under the Labour Code. Article 361 provides for a fine of 25,000 to 30,000 MAD, doubled in case of repeat offense. The employer must also regularize the situation by paying salary arrears owed to the employee.
The labour inspectorate is authorized to monitor compliance with minimum wage in companies. Employees may also take the matter to the labour court to enforce their rights.
Seniority bonus: a mandatory supplement to minimum wage
In addition to the SMIG, the employer is required to pay a seniority bonus calculated on the base salary. This bonus is provided for by Article 350 of the Labour Code and applies as follows:
- 5% of salary after 2 years of seniority
- 10% after 5 years
- 15% after 12 years
- 20% after 20 years
- 25% after 25 years
This bonus is added to the base salary and is included in the calculation of social contributions and income tax.
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.
Public sector
The minimum wage in the public sector was raised to 3,500 MAD per month since 2022. Civil servants also benefit from a separate compensation system with their own index-based pay scales.
Trainees and apprentices
Trainees under ANAPEC contracts receive a minimum allowance that cannot be less than a percentage of the SMIG. Apprentices under apprenticeship training receive at least 50% of the SMIG in the first year, then 60% in the second year.
Impact of SMIG on CNSS contributions
The minimum wage serves as the basis for calculating social contributions to the CNSS. Employer and employee contributions are calculated on gross salary, with a ceiling of 6,000 MAD for certain benefits.
Any SMIG increase automatically raises CNSS contributions for employees paid at minimum wage. Employers must adapt their payroll management accordingly and declare the new amounts to the CNSS.
The main contributions concerned are:
- Social benefits: 8.98% employer share, 4.48% employee share
- Mandatory Health Insurance (AMO): 4.11% employer share, 2.26% employee share
- Professional training tax: 1.6% employer share
Real payroll impact: employee and employer
Net gain for the SMIG employee
The gross monthly increase is approximately 156 MAD (from 3,271 to 3,429 MAD). After deduction of employee CNSS and AMO contributions (6.74%), the net gain ranges between 120 and 150 MAD per month depending on individual circumstances.
The income tax exemption for gross monthly earnings below 6,000 MAD significantly reduces the impact of deductions for SMIG employees: their net salary is not reduced by income tax.
| Sector | Calculation basis | Gross monthly salary 2026 | Monthly gross increase |
|---|---|---|---|
| Non-agricultural (SMIG) | 191.33 h/month | ≈ 3,429 MAD | +156 MAD |
| Agricultural (SMAG) | 26 days/month | ≈ 2,533 MAD | +115 MAD |
Total employer cost
The additional cost is not limited to the gross salary increase. Employer social contributions (21.09%) apply to the differential, bringing the real impact to +7 to 10% per affected employee.
For an SME employing 20 workers paid at SMIG, the total annual additional cost (gross + employer contributions) can exceed 45,000 MAD.
Indirect effects on the wage bill
The SMIG increase mechanically affects several payroll components:
- Annual paid leave: leave compensation is calculated on the revised reference salary
- Overtime: premiums (25%, 50%, 100%) apply to a higher hourly rate
- Seniority bonus: calculated as a percentage of the revised base salary
- Dismissal indemnities: calculated on the average salary of the last 52 weeks
This cascading mechanism can compress the gaps between the SMIG and the first intermediate tiers of salary scales, forcing some companies to revise their compensation policy.
Regional comparison of minimum wage
Morocco’s SMIG is in the average range for 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 Morocco’s.
Morocco stands out, however, through a regular increase mechanism based on tripartite social dialogue, which ensures a steady improvement in employees’ purchasing power.
Employer obligations regarding minimum wage
Moroccan employers must comply with several obligations related to the SMIG and SMAG:
- Respect the minimum wage in force for each category of employee
- Display the SMIG and SMAG rates on company premises
- Maintain a compliant payroll book kept up to date
- Issue a detailed payslip to each employee
- Declare salaries to the CNSS within legal deadlines
- Pay the seniority bonus as soon as conditions are met
Non-compliance with these obligations exposes the employer to financial and criminal penalties.
Preparing for the increase: employer checklist
Compliance is required as soon as the decree is published in the Official Bulletin, with no grace period. CNSS and Labour Inspectorate audits are traditionally intensified after each increase.
- Configure the payroll software before the December close (SMIG) and March close (SMAG)
- Audit employment contracts to identify any employee paid below the new threshold
- Recalculate provisions for paid leave, bonuses and indexed indemnities
- Update salary scales if the gap with the first intermediate tiers is compressed
- Communicate internally about the timeline and net impact on payslips
Legal references: Moroccan Labour Code (PDF) · Decree — Notice and termination of employment contract (PDF)
Frequently asked questions
What is the current SMIG in Morocco?
The SMIG hourly rate in Morocco is 17.92 dirhams since January 2026, i.e. approximately 3,429 dirhams gross per month for 191.33 monthly working hours. This 5% increase results from the tripartite social agreement signed in April 2024.
What is the difference between SMIG and SMAG in Morocco?
The SMIG (Salaire Minimum Interprofessionnel Garanti) applies to industry, commerce and services sectors. The SMAG (Salaire Minimum Agricole Garanti) applies to the agricultural and forestry sector. The SMAG is traditionally lower than the SMIG, but successive increases tend to narrow this gap.
What penalties does an employer face for not complying with SMIG in Morocco?
Non-compliance with SMIG exposes the employer to financial and criminal penalties under the Moroccan Labour Code. Fines range from 25,000 to 30,000 dirhams per affected employee, and are doubled in case of repeat offense. The employer must also pay back wages owed to affected employees, plus late interest.
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