What are the seniority bonus rates in Morocco?
| Years of service | Rate | Bonus on a 6,000 DH base |
|---|---|---|
| Under 2 years | 0% | 0 DH |
| 2 to 4 years | 5% | 300 DH |
| 5 to 11 years | 10% | 600 DH |
| 12 to 19 years | 15% | 900 DH |
| 20 to 24 years | 20% | 1,200 DH |
| 25 years and over | 25% | 1,500 DH |
Under 2 years
- Rate
- 0%
- Bonus on a 6,000 DH base
- 0 DH
2 to 4 years
- Rate
- 5%
- Bonus on a 6,000 DH base
- 300 DH
5 to 11 years
- Rate
- 10%
- Bonus on a 6,000 DH base
- 600 DH
12 to 19 years
- Rate
- 15%
- Bonus on a 6,000 DH base
- 900 DH
20 to 24 years
- Rate
- 20%
- Bonus on a 6,000 DH base
- 1,200 DH
25 years and over
- Rate
- 25%
- Bonus on a 6,000 DH base
- 1,500 DH
Article 350 of the Labour Code. Seniority in complete years of service. Amounts for a base of 6,000 DH per month, as an example.
Who is entitled to the seniority bonus?
Every employee with at least two years of service, unless their salary already takes seniority into account (contract, internal rules or collective agreement, article 350).
The rate depends only on years of service and changes on the anniversary date. The legal rates are a minimum: a more favorable contract or agreement applies.
Which periods count toward seniority?
Service performed, continuous or not, with the same employer, if it has not already been used for a severance payment (article 351). Article 352 treats as actual work:
- the contract suspensions of article 32 (duly certified illness, maternity, work accident);
- paid leave;
- stoppages due to force majeure.
What base is the seniority bonus calculated on?
On the salary actually paid and its additional pay items, overtime premiums included. Article 353 excludes:
- family allowances;
- tips, except for staff paid only in tips;
- bonuses paid in installments or once a year;
- profit-sharing and discretionary bonuses;
- expense reimbursements.
How do you calculate the seniority bonus, with an example?
- 1
Count the complete years
Hired on 1 March 2020, the employee has 6 complete years on 31 October 2026.
- 2
Read the rate
6 years fall in the 5 to 11 years band: 10%.
- 3
Set the month’s base
6,000 DH base + 250 DH of premiums = 6,250 DH, excluding the 300 DH of reimbursed expenses.
- 4
Apply the rate
10% × 6,250 DH = 625 DH bonus for the month.
Is the seniority bonus subject to CNSS and income tax (IR)?
Yes. It is part of gross salary, of the CNSS and AMO contribution base and of income taxable under IR. It also increases paid leave pay and the base of the severance payment. See net salary calculation and the final settlement.
Not to be confused with seniority leave days: 1.5 days per five-year period, up to 30 days per year (article 232).
How does TEMPO handle seniority?
- the payroll profile holds a seniority start date, by default the hire date;
- the article 350 scale and the Seniority bonus pay item are in the TEMPO legal reference data;
- the leave policy adds the 1.5 days per five-year period;
- overtime by rate is sent to your payroll software.
Questions fréquentes
What is the seniority bonus rate in Morocco?
Article 350 of the Labour Code sets 5% of salary after 2 years of service, 10% after 5 years, 15% after 12 years, 20% after 20 years and 25% after 25 years. These rates are a minimum: a more favorable contract or collective agreement applies.
How do you calculate the seniority bonus?
Count the complete years of service, read the rate for the band, then apply it to the month’s paid salary with its additional pay items and overtime premiums, excluding family allowances, annual bonuses, discretionary bonuses and expense reimbursements. Example: 6 years of service and a 6,250 DH base give 625 DH.
Do sick leave absences count toward seniority?
Yes. Contract suspensions under article 32 of the Labour Code, including duly certified illness, count as actual work, as do paid leave and stoppages due to force majeure (article 352). They therefore do not delay moving up to the next seniority bonus band.
Is the seniority bonus taxable?
Yes. It is part of salary: it counts in gross pay, in the CNSS and AMO contribution base and in income taxable under IR. It also increases paid leave pay and the base of the severance payment, which use the salary and its additional pay items.
Sources
Textes officiels d'où viennent les chiffres de cette page. Les valeurs proposées par le logiciel restent modifiables.