The SMIG Morocco 2026 rose by 4.8% on 1 January 2026. It is the guaranteed minimum wage for the non-agricultural private sector. In practice, the hourly rate rises from MAD 17.10 to MAD 17.92 under Decree No. 2.25.983 of 29 December 2025 (Official Bulletin No. 7469). The decree falls within the framework of the tripartite social agreement of 29 April 2024. The hourly rate thus rises to MAD 17.92, i.e. a gross monthly salary of MAD 3,422.72 on a conventional basis of 191 hours. Note that the decree sets only the hourly rate. This article first sets out the amounts and the calculation method. It then covers the impact on CNSS contributions and personal income tax. Finally, it explains what the increase changes for an employer, particularly in the industrial zones of Tangier, where many employees are paid at the SMIG.
In brief. SMIG 2026 (non-agricultural private sector): MAD 17.92/hour · MAD 3,422.72 gross/month for 191 hours · +4.8% increase on 1 January 2026, from MAD 17.10 to MAD 17.92 (Decree No. 2.25.983, Official Bulletin No. 7469) · SMAG (agricultural sector): MAD 97.44/day from 1 April 2026. Legal basis: Labour Code (Law No. 65-99, Art. 356 et seq.) and implementing decree. The amounts are to be confirmed against the text published in the Official Bulletin.
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What is the SMIG and who sets it?
Article 356 of the Labour Code (Law No. 65-99) defines the statutory minimum wage. It is the minimum value due to the employee per unit of working time. The government sets it by regulation after consulting employers’ and employees’ professional organisations. Consequently, no employer may pay an employee below this minimum. This rule applies whatever the form of the contract, the working hours or the method of remuneration (by time, by task, by piece).
Two minimum wages coexist. On the one hand, the SMIG covers industrial, commercial and craft activities and the liberal professions; it is an hourly rate. On the other hand, the SMAG covers the agricultural sector and is a daily rate. A decree sets each increase. The 2026 increase is thus the second stage of the tripartite agreement of 29 April 2024. This agreement brings together the government, the trade unions and the employers’ organisations (CGEM, COMADER). It provided for a gradual increase in the minimum wages in two stages.
SMIG 2026 amounts
| Item | 2026 amount | Basis |
|---|---|---|
| SMIG hourly rate | MAD 17.92 | Decree No. 2.25.983, applicable from 1 January 2026 |
| Gross monthly salary at the SMIG | MAD 3,422.72 | MAD 17.92 × 191 hours |
| Monthly reference hours | 191 hours | Statutory working week of 44 hours, i.e. 2,288 hours/year (Art. 184 Labour Code) |
| Previous hourly rate | MAD 17.10 | Before 1 January 2026 |
| Increase | +5% | Second stage of the agreement of 29 April 2024 |
| SMAG (agricultural) | MAD 97.44/day | Applicable from 1 April 2026 |
Note that the monthly amount of MAD 3,422.72 is a gross figure. It corresponds neither to the net received by the employee nor to the total cost for the employer. In practice, both are calculated from this gross amount.
How is the monthly SMIG calculated?
Statutory working time in non-agricultural activities is 2,288 hours per year. This equals 44 hours per week (Art. 184 of the Labour Code). Converted to a monthly figure, this gives the conventional basis of 191 hours (2,288 / 12 ≈ 190.67, rounded to 191). The monthly SMIG is therefore: 17.92 × 191 = MAD 3,422.72.
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Three situations change the calculation. Part-time work: the SMIG applies pro rata to the hours worked, with the hourly rate remaining the floor. Overtime: overtime hours carry a premium under the rules of the Labour Code (Art. 201), the base rate being at least the SMIG hourly rate. Remuneration by task or by piece: the salary must be calculated so as to guarantee at least the SMIG for work of normal quality and output.
The items that do or do not count towards the minimum follow precise rules. On one side, some items are included in the comparison. These are the base salary, bonuses linked to the work performed and benefits in kind valued according to the applicable scales. On the other side, expense reimbursements, overtime premiums and exceptional bonuses are not included. This is also one of the points the labour inspectorate most frequently reassesses.
SMIG and CNSS contributions: what changes
The SMIG increase mechanically raises the social contribution base for all employees paid at the minimum. Indeed, CNSS contributions (family allowances, social benefits, AMO, vocational training) apply to gross salary. Some of them apply within a monthly ceiling. As a result, an employer with many employees at the SMIG sees its social charges rise in the same proportion as the salary. This reasoning assumes constant contribution rates.
Consider an employer established in Tanger Free Zone or Tanger Automotive City. Production headcounts there are large and often paid close to the minimum. The employer must therefore build the impact of the increase on the loaded payroll into the budget for the year. It must also reflect it in cost prices, for subcontractors whose contracts are indexed. Our feature on payroll management and CNSS in free zones details the applicable rates and ceilings. In addition, the CNSS (National Social Security Fund) publishes the official scales.
SMIG and personal income tax
A salary at the SMIG falls within the exempt bracket of the personal income tax scale. Indeed, after deduction of social contributions and professional expenses, the net taxable income remains below the tax threshold. In practice, the net received by an employee at the SMIG is therefore the gross less employee contributions only. However, the exact calculation depends on the contributions applicable to the company and on any benefits in kind. It should therefore be done on the payslip, not on an estimate.
Employer obligations in 2026
| Obligation | Detail |
|---|---|
| Apply the new rate from the January 2026 payroll | Any employee whose hourly rate is below MAD 17.92 must be brought into line, with back pay if the January payroll was processed at the old rate |
| Check contracts and salary scales | Salaries expressed as a fixed monthly amount must be compared with MAD 3,422.72 for 191 hours |
| Update CNSS declarations | The base declared each month follows the new gross salary |
| Display the statutory minimum | The Labour Code requires the provisions relating to wages to be displayed on the premises |
| Keep supporting documents | Payslips, payroll registers, hours statements — subject to inspection by the labour inspectorate |
The Labour Code penalises failure to comply with the minimum wage. Beyond the fine, the employer also faces back payment of wages and contributions for the period concerned.
SMIG and free zones: a frequently misunderstood point
The industrial acceleration zone regime is a tax and customs regime. It therefore does not derogate in any way from labour law. The Labour Code, the SMIG, CNSS contributions and working time rules apply in full. This holds for companies in Tanger Free Zone, Tanger Automotive City and Tanger Tech. In other words, the zone’s tax advantage brings no saving whatsoever on the statutory payroll. Our article on employment contracts in free zones details what the regime does and does not change for the employer.
Recent history of increases
The 2026 increase is part of a trajectory of gradual minimum wage increases. Successive social agreements set this trajectory in motion. Thus, the agreement of 29 April 2024 provided for two increases of 5% each; the January 2026 increase is the second stage. Finally, the previous rates and exact effective dates appear in the decrees published in the Official Bulletin. They are the only source to rely on for a back pay calculation or a dispute.
FAQ — Minimum wage Morocco 2026 (SMIG)
What is the SMIG in Morocco in 2026?
MAD 17.92 per hour, i.e. MAD 3,422.72 gross per month for 191 hours, since 1 January 2026 (Decree No. 2.25.983). The agricultural SMAG is MAD 97.44 per day from 1 April 2026.
Is the 2026 SMIG a gross or a net amount?
A gross amount. The net received by the employee is the gross less employee contributions; the employer cost is the gross plus employer contributions.
Does an employee at the SMIG pay personal income tax?
As a general rule, no: after deduction of contributions and professional expenses, the net taxable income remains within the exempt bracket of the personal income tax scale. The calculation must be checked on the payslip.
Does the SMIG apply in the Tangier free zones?
Yes, in full. The free zone regime is a tax and customs regime; it changes neither the minimum wage nor CNSS contributions.
What does an employer risk by paying below the SMIG?
A fine provided for by the Labour Code, back payment of wages and contributions for the period concerned, and the risk of a labour court dispute.
Conclusion
The SMIG 2026 is known: MAD 17.92/hour, MAD 3,422.72 gross per month. What requires attention is not the amount but its application. This includes adjusting the January payroll and comparing fixed salaries with the 191-hour basis. It also means measuring the impact on contributions and on cost prices. In Tangier, where industrial headcounts are large, an employer is therefore well advised to have its salary scale checked by a professional. Our payroll and HR management team works for free zone and standard-law companies alike. In addition, a free zone chartered accountant in Tangier builds these parameters into the company’s social compliance follow-up.
Official sources: Labour Code (Law No. 65-99), Articles 184, 201 and 356 et seq.; Decree No. 2.25.983 setting the amounts of the SMIG and SMAG (Official Bulletin); CNSS.
To go further on payroll taxation, see our guide Income Tax Morocco 2026 (brackets and calculation).
The information in this article is provided for guidance only and may change as laws and regulations evolve. For an analysis tailored to your situation, contact Cabinet Dami & Associés — Tanger Free Zone: +212 539-39-81-18.
Going further: our payroll and HR management service applies the new SMIG for you, with support from an English-speaking accountant in Morocco.
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