Country fileMAMADVerified 2026-09-21
MA
Employer of Record in Morocco: what one employee really costs
Morocco, Africa. One software engineer at $22,000 gross per year, priced through 12 providers with a published fee, on the European Commission's September 2026 exchange rate. Change the salary and headcount below.
- Employer on-cost
- +15.3%
- statutory charges on top of gross
- All-in per month
- $2,313 – $2,813
- salary + charges + published fee, cheapest to dearest listed provider
- Onboarding through an EOR
- 3 days
- per Deel - Hire employees in Morocco ('your next hire could start in as little as 3 days with Deel')
Hiring one software engineer in Morocco at $22,000 gross a year costs about $280 a month in statutory employer charges (+15.3%), plus an EOR fee of $199 to $699 per month depending on the provider: $2,313 to $2,813 all-in, before deposits, FX margins and add-ons. Prices checked 2–24 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Morocco
Price your own hire, line by line.
employee inatgross / year
≈ MAD 203,768 gross / year · MAD at the European Commission monthly rate for September 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $1,833 | |
| Family allowances (prestations familiales), employer share | 6.40% | $117 |
| Short-term social benefits (sickness, maternity, death, job loss), employer share capped | 1.05% | $7 |
| Long-term social benefits (retirement, invalidity, survivors), employer share capped | 7.93% | $51 |
| Compulsory health insurance (AMO), employer share | 4.11% | $75 |
| Vocational training tax (taxe de formation professionnelle) | 1.60% | $29 |
| Employer on-cost | +15.3% | $280 |
| Cost of employment, before EOR fee | $2,114 |
RemoFirstLowest total
$2,313/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $27,750
- Fee share
- 8.6%
Checked 2 Sept 2026
Get a RemoFirst quotePapaya Global
$2,613/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $31,350
- Fee share
- 19.1%
Checked 2 Sept 2026
Get a Papaya quoteDeel
$2,713/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $32,550
- Fee share
- 22.1%
Checked 2 Sept 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $2,313 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $2,313/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $2,433 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $2,433/mo |
| Pebl Velocity Global, renamed Pebl in 2026. Prints $399 per employee per month. | from $399 | $2,513 | Not stated on the pricing page | 185+ | 22 Sept 2026 | Get a quote from Pebl· $2,513/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $2,513 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $2,513/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499 $459 billed annually | $2,613 | Refundable security deposit required per employee by the EOR terms (effective 1 June 2026), sized by Multiplier; not on the pricing page. | 150+ | 24 Sept 2026 | Get a quote from Multiplier· $2,613/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $2,613 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $2,613/mo |
| Borderless AI EOR at $579 per employee per month, no deposit or pre-funding, 170+ countries. | $579 | $2,693 | No deposit: 'No upfront deposits or pre-funding required' (pricing page). | 170+ | 24 Sept 2026 | Get a quote from Borderless AI· $2,693/mo |
| Atlas HXM EOR from $599 through its own entities, plus an Agent of Record at $199. | from $599 | $2,713 | Not stated on the pricing page | 160+ | 21 Sept 2026 | Get a quote from Atlas HXM· $2,713/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $2,713 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $2,713/mo |
| G-P EOR in 180+ countries from $599, with no minimum contract length. | from $599 | $2,713 | Not stated on the pricing page | 180+ | 24 Sept 2026 | Get a quote from G-P· $2,713/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $2,813 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 24 Sept 2026 | Get a quote from Oyster· $2,813/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $2,813 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $2,813/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 24 Sept 2026 | Get a quote from Rippling |
| Safeguard Global EOR sold alongside entity setup and payroll; no price published. | Quote only | — | Not stated | 187+ | 21 Sept 2026 | Get a quote from Safeguard Global |
Same salary and statutory charges in every row; only the fee segment changes.
What Morocco adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Family allowances (prestations familiales), employer shareEvery employer affiliated to the CNSS, on the whole of pay, with no ceiling | 6.40% | Gross salary Article 1 of decree 2-01-2723 of 12 March 2002 on CNSS contribution rates, as last amended on 10 December 2014 (Official Bulletin 6317 of 15 December 2014), sets the employer contribution for family allowances at 6.40% of the employee's total gross monthly pay. The MAD 6,000 ceiling in article 4 of the same decree covers only the short-term and long-term lines, so this one runs on the whole of pay. Read in the consolidated collection of social security texts the CNSS publishes, dated 7 January 2026 (Arabic text). It is the largest uncapped employer line in Morocco, and the reason Moroccan employer cost does not collapse at higher salaries the way Egypt's does. The benefit it funds is a flat amount per child, not a percentage. | CNSS2026-09-24 |
| Short-term social benefits (sickness, maternity, death, job loss), employer shareEvery employer, on pay up to the CNSS ceiling of MAD 6,000 a month | 1.05% | Gross salary , capped at MAD 72,000 / yr Article 2 of decree 2-01-2723 of 12 March 2002, as amended on 10 December 2014 (Official Bulletin 6317), sets short-term benefits at 1.57% of gross monthly pay: 0.57% for the job-loss allowance (IPE), of which 0.38% employer and 0.19% employee, and 1% for the other short-term benefits, of which 0.67% employer and 0.33% employee. That is 1.05% for the employer and 0.52% for the employee, and article 4 limits the pay taken into account to MAD 6,000 a month. Read in the consolidated collection of social security texts the CNSS publishes, dated 7 January 2026 (Arabic text); the CNSS page on paying contributions gives the same IPE split. More than a third of this employer line is the unemployment benefit. | CNSS2026-09-24 |
| Long-term social benefits (retirement, invalidity, survivors), employer shareEvery employer, on pay up to the CNSS ceiling of MAD 6,000 a month | 7.93% | Gross salary , capped at MAD 72,000 / yr Article 3 of decree 2-01-2723 of 12 March 2002 sets long-term benefits at 11.89% of gross monthly pay, 7.93% for the employer and 3.96% for the employee, and article 4 limits the pay taken into account to MAD 6,000 a month. Read in the consolidated collection of social security texts the CNSS publishes, dated 7 January 2026 (Arabic text). This is the largest rate of the five and the one the ceiling bites hardest on: at MAD 6,000 a month it is worth MAD 475.80, and it stays at MAD 475.80 whatever the salary. Above roughly MAD 6,000 of monthly pay the uncapped lines - family allowances, health insurance and the training tax - do all the growing. | CNSS2026-09-24 |
| Compulsory health insurance (AMO), employer shareEvery employer, on the whole of pay, with no ceiling | 4.11% | Gross salary Article 1 of decree 2-05-734 of 18 July 2005, as amended by decree 2-14-707 of 10 November 2014 (Official Bulletin 6310 of 20 November 2014) with effect from 1 January 2016, sets the AMO contribution for private-sector employees at 4.52% of total pay, split 50% employer and 50% employee, and adds 1.85% of total gross monthly pay borne by the employer alone: 2.26% plus 1.85%, or 4.11%, with no ceiling. Read in the consolidated collection of AMO texts the CNSS publishes, dated 10 September 2025 (Arabic text). The CNSS also publishes the partial exemption under which firms that already held group medical cover before Law 65.00 came into force 'restent uniquement redevables de la cotisation de solidarite, fixee a 1,85%, conformement a l'article 114 de la loi n° 65.00'. That exemption is worth 2.26 points of payroll and is claimed each year on form 325-1-03, so it is worth asking a provider which rate it is actually charging. | CNSS2026-09-24 |
| Vocational training tax (taxe de formation professionnelle)Every employer, on the whole of pay, with no ceiling; collected by the CNSS | 1.60% | Gross salary Article 3 of decree 2-73-633 of 22 May 1974, as amended by decree 2-86-820 of 31 December 1986, sets the vocational training tax at 1.6% of pay, and article 4 assesses it on each employee's total gross monthly pay, allowances and bonuses included, with no ceiling. Read in the consolidated collection of social security texts the CNSS publishes, dated 7 January 2026 (Arabic text). The CNSS collects this tax and publishes the exemptions: embassies and diplomatic missions, mining companies already subject to the mining training fund, and public establishments listed under decree 2.98.523, each on production of specified evidence. A private employer of record is none of those, so the tax applies. | CNSS2026-09-24 |
| Work-accident insurance - a private policy, not a CNSS contribution not in total | — | Carried at zero because Moroccan work-accident cover is bought from a private insurer rather than paid to the CNSS, so its price is a premium set by the insurer and the occupational class, not a statutory percentage. Providers do quote a number: Deel publishes 0.85% of salary for Morocco. Under an employer of record the policy belongs to the provider, so what you pay is its rating and its margin. Adding it would take the Moroccan employer figure on this page from about 15.3% to about 16.0% at the example salary. | Deel2026-09-21 |
| Employee contributions of about 6.7% - deducted from pay, not an employer charge not in total | — | Read in the same decrees: 0.52% for short-term benefits (0.19% job-loss allowance plus 0.33%) and 3.96% for long-term benefits under decree 2-01-2723 of 12 March 2002, both capped at MAD 6,000 a month, plus 2.26% uncapped for AMO, the employee half of 4.52% under decree 2-05-734 of 18 July 2005, for 6.74% in all. The employee pays nothing towards family allowances or the training tax. The Moroccan employer and employee rates together come to about 27.8% of pay before the ceiling is applied. | CNSS2026-09-24 |
| Partial AMO exemption for firms with group cover predating Law 65.00 not in total | — | Carried at zero because it is a reduction some employers can claim, not a charge. The CNSS states that firms holding group medical cover with an insurer, a mutual or an internal fund before Law 65.00 took effect are only liable for the solidarity contribution of 1.85% under article 114 of that law, and that to keep it they must file form 325-1-03, an 'attestation de benefice d'une couverture medicale' stamped by their insurer, every year. An employer of record set up after 2006 will not hold this exemption, so the 4.11% applies - but it explains why two Moroccan quotes can differ by 2.26 points of payroll and both be correct. | CNSS2026-09-21 |
| Thirteenth month pay - not required by Moroccan law not in total | — | Carried at zero because the Labour Code, Law 65-99, requires no thirteenth month. What it does require at the end of the relationship is notice under article 43 and the decree that sets its length, which for a cadre reaches three months after five years of service - a real cost at exit rather than a monthly one. | Centre Regional d'Investissement Casablanca-Settat2026-09-21 |
| Employer on-cost at $22,000 | +15.3% | $3,362 a year, $280 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
Morocco is a ceiling story, and the ceiling only covers part of the bill. Two of the five employer lines - short-term benefits at 1.05% and long-term benefits at 7.93% - stop at MAD 6,000 of monthly pay, which is around USD 648 at the September 2026 accounting rate and far below a software salary. The other three do not stop at all: family allowances at 6.40%, health insurance at 4.11% and the vocational training tax at 1.60% are charged on the whole of pay. The result is an employer cost that starts near 21% at low pay and settles around 15% at the example salary, sliding gently rather than collapsing the way Egypt's does behind a single low ceiling. Three practical notes. The five rates on this page are read in the decrees themselves, in the consolidated collections of legal texts the CNSS publishes, and the MAD 6,000 ceiling sits in article 4 of decree 2-01-2723 of 12 March 2002. Work-accident cover is a private policy and sits outside these five lines. And the AMO rate is not the same for every employer: a firm that held group medical cover before Law 65.00 pays only the 1.85% solidarity contribution, which is why two quotes for the same salary can differ by more than two points of payroll.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $3,362 |
| 3 | $7,164 | $20,844 | $10,087 |
| 5 | $11,940 | $34,740 | $16,811 |
| 10 | $23,880 | $69,480 | $33,623 |
| 20 | $47,760 | $138,960 | $67,245 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 18 days
- Public holidays
- not recorded
- 13th month
- Not mandatory
- Probation
- up to 3 months
- Notice
- Set by decree 2-04-469 of 29 December 2004 under article 43 of the Labour Code, and graded by category and seniority. For cadres et assimiles, the grade a software engineer falls into: one month below a year of service, two months from one to five years, three months beyond five years. For employees and workers: eight days, one month and two months over the same bands. Article 43 of the Code voids any clause setting a shorter period than the regulation allows, and voids outright any clause below eight days.
- Reviewed
- 2026-09-21
Get a quote for Morocco.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $22,000. Ask each provider about deposits, FX margins and mandatory add-ons for Morocco: those are the lines that move.
Get a RemoFirst quote· $2,313/mo Get a Papaya quote· $2,613/mo Get a Deel quote· $2,713/mo
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much does an employer of record cost in Morocco?
- On a USD 22,000 salary the gross is about $1,833 a month and statutory employer charges add about $280, so payroll lands near $2,113 before the provider fee. Add the fee: about $2,312 a month with Remofirst at $199, about $2,712 with Deel at $599. Work-accident insurance sits outside that figure and is quoted by the provider - Deel publishes 0.85%.
- What is the employer cost in Morocco as a percentage of salary?
- About 15.3% at a USD 22,000 salary. It is not flat: the two CNSS lines that carry the highest rates, 7.93% for long-term benefits and 1.05% for short-term benefits, stop at MAD 6,000 of monthly pay, while family allowances at 6.40%, AMO at 4.11% and the training tax at 1.60% run on the whole salary. So the percentage falls as pay rises, from around 21% at the ceiling towards 12% at the uncapped rates.
- What is the CNSS ceiling and what does it apply to?
- MAD 6,000 a month, and it applies to two of the five employer lines: short-term social benefits and long-term social benefits. Family allowances, compulsory health insurance and the vocational training tax have no ceiling. That is why the Moroccan employer charge keeps growing with salary instead of freezing, unlike Egypt where every employer line stops at the same capped contributory wage.
- Where do the Moroccan rates on this page come from?
- From the decrees themselves, read in the consolidated collections of legal texts the CNSS publishes. Decree 2-01-2723 of 12 March 2002, as amended in December 2014, sets family allowances at 6.40%, short-term benefits at 1.57% (1.05% employer) and long-term benefits at 11.89% (7.93% employer), with the MAD 6,000 ceiling in its article 4. Decree 2-05-734 of 18 July 2005, as amended in November 2014, sets AMO at 4.52% split evenly plus 1.85% on the employer alone. Decree 2-73-633 of 22 May 1974 sets the vocational training tax at 1.6%. The CNSS page on paying contributions gives the same 0.38/0.19 split of the job-loss component.
- What leave, probation and notice apply in Morocco?
- Article 231 of the Labour Code gives one and a half working days of paid leave per month of service after six months with the same employer, so 18 working days a year, rising by a day and a half per five years of service to a maximum of 30. Probation for a cadre on an open-ended contract is three months, renewable once. Notice for a cadre is one month below a year of service, two months from one to five years and three months beyond.