1. Official SMIG and SMAG amounts 2026
Decree 2-23-786 of December 27, 2023 on revaluation and confirmation for 2026.
| Type | Monthly gross amount | Hourly rate | Hourly base | Concerned sectors |
|---|---|---|---|---|
| SMIG industry/commerce/services | 3,111.12 MAD | 16.29 MAD/h | 191 h/month | All non-agricultural private sectors |
| SMAG agricultural (workers) | 2,333.28 MAD | 89.72 MAD/day | 26 days/month | Agricultural, forestry |
| SMIG public service category 1 | 3,800 MAD | — | Index grid | State/local civil servants |
| SMIG para-state (OCP/RAM/ONCF) | 4,500-5,200 MAD | — | Internal agreements | EPIC and EEP |
Regional comparison 2026: SMIG Morocco 3,111 MAD ~ 288 EUR. Tunisia 459 TND ~ 137 EUR. Algeria 20,000 DZA ~ 137 EUR. Egypt 6,000 EGP ~ 117 EUR. Senegal 60,000 XOF ~ 91 EUR. Moroccan SMIG is highest in Maghreb-North Africa.
Morocco vs Europe comparison: SMIG MA ~ 288 EUR/month vs France 1,802 EUR (SMIC), Spain 1,134 EUR, Portugal 870 EUR. Differential reflects purchasing power (PPP) — a Moroccan SMIG equals ~750 EUR PPP per World Bank 2024.
2. SMIG revaluation history 2018-2026
Moroccan SMIG is revalued on average every 2-3 years after tripartite negotiations.
| Year | Monthly SMIG | Change | Decree |
|---|---|---|---|
| 2018 | 2,570.86 MAD | — | 2-18-509 |
| 2019 (July) | 2,698.83 MAD | +5.0% | 2-19-562 |
| 2020 (July) | 2,828.71 MAD | +4.8% | 2-20-470 |
| 2022 (September) | 2,970 MAD | +5.0% | Tripartite April 2022 |
| 2024 (September) | 3,045 MAD | +2.5% | Decree 2-24-104 |
| 2025 (September) | 3,111.12 MAD | +2.2% | Decree 2-25-127 |
| 2026 (ongoing) | 3,111.12 MAD | Stable | Maintenance |
Why regular increases: government objective is to reach 4,000 MAD/month SMIG by 2030 (Labor Ministry declaration 2024), or ~+5% per year. Aims to reduce gap with poverty threshold.
Agricultural SMAG had faster revaluation: +25% between 2018 (1,870 MAD) and 2026 (2,333 MAD). Objective is progressive alignment SMAG = 75% of SMIG by 2030.
3. SMIG net salary calculation
Concrete breakdown of an SMIG single slip without allowances vs with standard allowances (transport + meal).
| Line | SMIG without allowances | SMIG with allowances |
|---|---|---|
| Taxable gross salary | 3,111.12 MAD | 3,111.12 MAD |
| + Transport allowance (exempt) | 0 MAD | 500.00 MAD |
| + Meal allowance (exempt) | 0 MAD | 600.00 MAD |
| = Total gross | 3,111.12 MAD | 4,211.12 MAD |
| – Employee CNSS (4.48%) | 139.38 MAD | 139.38 MAD |
| – AMO (2.26%) | 70.31 MAD | 70.31 MAD |
| = Net taxable | 2,901.43 MAD | 2,901.43 MAD |
| – Professional expenses deduction (35%) | 1,015.50 MAD | 1,015.50 MAD |
| = Taxable net | 1,885.93 MAD | 1,885.93 MAD |
| – Monthly IR (0% bracket) | 0 MAD | 0 MAD |
| = NET PAY | 2,901.43 MAD | 4,001.43 MAD |
Conclusion: an SMIG employee earns 2,901 MAD net (without allowances) to 4,001 MAD net (with standard allowances) — up to 38% more per contract.
SMIG is fully exempt from IR as below the 40,000 MAD/year taxable threshold. Only mandatory withholding is CNSS + AMO = 6.74% of taxable gross, or ~210 MAD/month.
4. Sanctions for SMIG non-compliance
Paying a salary below SMIG is sanctioned by articles 374 to 378 of the Labor Code:
- Fine 2,000 to 10,000 MAD per underpaid employee (article 374), raised to 25,000 MAD in case of recurrence within 2 years
- Retroactive regularization obligation over 5 years (up to 60,000 MAD arrears per employee)
- Criminal record entry for employer in case of recurrence (criminal prosecution)
- Employee can resign for employer fault and obtain dismissal indemnities
- Risk of company bank accounts seizure if no regularization after formal notice
Reporting procedure: employee can refer free to wilaya labor inspection (anonymous possible). Inspector has investigation powers and can impose immediate regularization. If blocked, recourse to social court.
Interns case: legal exemption for initial training interns (up to 6 months) who can earn 70% of SMIG (2,178 MAD), under condition of signed internship convention.
5. Specific exceptions and exemptions
Formal apprenticeship (OFPPT-framed apprenticeship training): variable apprenticeship allowance per type contract, generally 30-60% of SMIG year 1, progressive to 100% year 3.
Disabled persons in protected environment: under certain conditions, possibility of remuneration below SMIG with state compensation.
Part-time work: SMIG is owed prorated to actually worked hours. SMIG = 16.29 MAD/h. Half-time (95.5 h/month) earns 1,555 MAD/month minimum.
Trial periods: no SMIG exemption, even during legal trial period. Any lower salary is illegal.
Temporary work: SMIG fully applies to temps, with additional 10% precarity indemnity.
6. SMIG impact on social contributions
Employee CNSS contributions calculated on taxable gross, capped at 6,000 MAD/month for short-term portion and uncapped for long-term portion.
For SMIG employee (3,111 MAD), contributions entirely in capped zone: CNSS 4.48% = 139 MAD, AMO 2.26% = 70 MAD. Total social withholding 209 MAD/month.
Employer side: total contributions ~21% of gross, or 653 MAD/month for SMIG employee. Total real cost to employer of SMIG without allowances = 3,764 MAD/month.
Family allowance: every CNSS-declared employee benefits from 300 MAD/month per child for first 3, then 36 MAD/month for following children. For married SMIG with 3 children, family allowances = 900 MAD/month additional.
7. Frequently asked questions about Moroccan SMIG
Q.What is the hourly SMIG in Morocco 2026?
Q.Will SMIG be revalued in 2026 or 2027?
Q.Does an SMIG employee pay IR?
Q.What's the difference between SMIG and SMAG?
Q.Can my employer pay me less than SMIG?
Q.Does SMIG include tips and bonuses?
Q.Does an apprentice receive SMIG?
Q.How to verify if my salary respects SMIG?
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