SMIG and SMAG in Morocco in 2026: official amounts, history and net pay

1. Official SMIG and SMAG amounts in 2026

The minimum wage is set per hour in non-agricultural activities and per day in agriculture (Labour Code, art. 358). Amounts of decree no. 2.25.983:

Why 191 hours: normal working time is 2,288 hours per year, i.e. 44 hours per week, in non-agricultural activities (Labour Code, art. 184). Per month, that is 190.67 hours, rounded to 191 in payroll: 17.92 × 191 = MAD 3,422.72. On the exact 2,288-hour basis, the annual minimum is MAD 41,000.96, i.e. MAD 3,416.75 per month. In agriculture, normal working time is 2,496 hours per year.

The SMAG is a daily rate: the monthly amount depends on the number of days worked. The 26-day example (97.44 × 26 = MAD 2,533.44) is only an illustration.

From January 1 to March 31, 2026, the SMAG was still MAD 93 per day: the agricultural increase applies on April 1, three months after the SMIG increase.

2. SMIG and SMAG history since 2019

Each increase is set by decree, after consulting the most representative employers' and workers' organisations (Labour Code, art. 356). Amounts of the decrees published in the Official Bulletin:

The 2025 and 2026 increases implement the social agreement of April 29, 2024 between the government, unions and employers: 10% in total, in two 5% steps, on January 1 for the SMIG and on April 1 for the SMAG. In 2022, the tourism sector applied the new SMIG only from January 1, 2023.

Between July 2019 and January 2026, the hourly SMIG rose from MAD 14.13 to MAD 17.92, an increase of 26.8%. The SMAG rose from MAD 73.22 to MAD 97.44 per day, up 33.1%.

3. Net pay at the SMIG in 2026

Pay slip of a full-time employee at the SMIG, with no bonus or allowance and no dependents:

Employee contributions amount to 6.74% of gross pay: 4.48% for social benefits, capped at MAD 6,000 of monthly salary and including the employee share of the job-loss allowance (0.19%), and 2.26% for AMO with no cap.

No income tax at the SMIG: annual gross pay is MAD 41,072.64. Professional expenses (35% for annual gross pay up to MAD 78,000, i.e. MAD 14,375.42) and contributions (MAD 2,768.28) are deducted. Net taxable income, MAD 23,928.94, stays below the MAD 40,000 tax-free band of the 2026 scale (General Tax Code, art. 59 and 73).

4. What an employee at the SMIG costs the employer

On top of the MAD 3,422.72 gross come employer contributions, i.e. 21.09% of gross pay at this salary level:

Total cost to the employer: MAD 4,144.57 per month for a full-time employee at the SMIG. These are CNSS rates; they include neither work-accident insurance nor supplementary pension, which vary by company.

5. What the Labour Code provides

• The minimum wage is set by decree, after consulting the most representative employers' and workers' organisations (art. 356).
• It is calculated per hour in non-agricultural activities and per day in agriculture (art. 358).
• Any agreement providing for a wage below the legal minimum is void (art. 360).
• Paying less than the SMIG is punishable by a fine of MAD 300 to 500, applied as many times as there are employees concerned, up to MAD 20,000 in total (art. 361). The employee may also claim the sums owed.
• Neither the Labour Code nor the minimum wage decrees provide for a reduced rate by age: a young employee is entitled to the same minimum. The minimum working age is 15 full years (art. 143).

If paid below the minimum, an employee can contact the labour inspectorate of their province, then the competent court.

Part-time work: since the minimum is hourly, each hour worked must be paid at least MAD 17.92. A half-time employee working 95.5 hours a month must receive at least MAD 1,711.36 gross.

The SMIG is also the cap of the job-loss allowance (IPE): 70% of the average salary of the last 36 months, without exceeding the legal minimum wage (CNSS).

6. Official sources

• Decree no. 2.25.983 setting the legal minimum wage — adopted by the Government Council on December 18, 2025 (MAD 17.92/h on January 1, 2026, MAD 97.44/day on April 1, 2026).
• Decree no. 2.24.1122 — adopted by the Government Council on December 26, 2024 (MAD 17.10/h on January 1, 2025, MAD 93/day on April 1, 2025).
• Decree no. 2-23-799 of October 13, 2023, Official Bulletin no. 7336 (MAD 16.29/h and MAD 88.58/day on September 1, 2023).
• Decrees no. 2.19.424 of June 26, 2019 (OB no. 6790) and no. 2.22.606 of September 7, 2022 (OB no. 7125).
• Labour Code (law no. 65-99), articles 143, 184 and 356 to 361.
• CNSS (cnss.ma): contribution rates and job-loss allowance. General Tax Code 2026 (DGI): articles 59 and 73.