Workplace Accident Insurance Law 18-12 Morocco 2026: 120 MAD per employee

1. Law 18-12: insurance obligation for all employers

Law 18-12 enacted in Morocco makes workplace accident (WA) insurance mandatory for all employers, regardless of business sector or company size. This obligation covers approximately 5 million private sector employees in Morocco, including permanent contracts, fixed-term contracts, temporary workers, apprentices and paid interns.

The law covers any accident occurring due to or in connection with work, as well as the home-work commute (case law confirmed in 2024). The employer alone is responsible for paying the premium; no deduction can be made from the employee's salary. The supervisory authority is ACAPS (Insurance and Social Welfare Supervisory Authority).

2. Comparison of 6 main workplace accident insurers in Morocco 2026

Six companies dominate the Moroccan WA insurance market. Rates vary between 0.18% and 0.25% of annual payroll depending on the sector (construction more expensive than services). Here is a comparison table of main offers for a 10-employee company in the tertiary sector.

3. Detailed coverage: death, disability, annuity, medical expenses

WA insurance under Law 18-12 guarantees four levels of standard benefits, applicable from the first day of employment, with no deductible or waiting period.

4. Home-work commute: 2024 case law confirms coverage

A 2024 Court of Cassation ruling definitively integrated the commute accident into the scope of Law 18-12. Covered are round-trip commutes between the employee's usual home and workplace, as well as justified detours (school drop-off, carpooling with a colleague, usual meal break).

On the other hand, trips made under the influence of alcohol or drugs, extended personal detours (more than 30 minutes), and accidents occurring during leave are excluded. The employee must report the accident within 24 hours to their employer, who then has 48 hours to inform the insurer.

5. Claim procedure: 48 hours to preserve your rights

The employer has an imperative deadline of 48 hours from knowledge of the accident to declare the claim to their insurer. Any delay may result in refusal of coverage and engage the employer's personal liability. In case of disagreement on classification or disability rate, ACAPS appoints an independent expert.

6. Benefit calculation: death and disability

Benefit calculation follows a national scale set by ACAPS and revised annually. The reference is the gross annual salary of the 12 months preceding the accident, including bonuses and benefits in kind.

7. Sanctions for uninsured employers

An employer who does not subscribe to WA insurance is exposed to heavy sanctions. The administrative penalty amounts to 200% of the contribution due for the uncovered period. In the event of an accident occurring without insurance, the employer covers all benefits and medical expenses from their own funds, without cap.

Added to this are damages for the employee or their beneficiaries, which can reach several million dirhams depending on the severity of the accident. Labor inspectors carry out random checks and may refer cases to the public prosecutor in case of recidivism.

8. Combination with health insurance and CNSS

WA insurance under Law 18-12 can be combined with CNSS coverage (AMO) and any complementary corporate health insurance. The schemes operate complementarily: WA insurance covers all costs related to the workplace accident, while complementary insurance can cover non-accident expenses (glasses, routine dental, comfort care).

Note: occupational diseases fall under a separate scheme (1960 Dahir), even if the declaration follows a similar procedure. The same employee can benefit, if needed, from WA capital, CNSS disability annuity and complementary insurance benefits, with no reciprocal deduction.