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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The fiscal year in Morocco is the calendar year.

The Direction Generale Des Impots (DGI) is part of the Ministry of Economy and Finance.

Legislation can be found under the Législation and réglementation tab at the same site.

The Caisse Nationale de Sécurité Sociale (CNSS) is the social security administration in Morocco.

Definitions

Wages are generally defined as the remuneration that an employer, whether a natural person or a legal entity, undertakes to pay to an employee, whether a natural person or a legal entity, under a written or oral contract of service or work, in exchange for the employee's undertaking to provide their personal services to the employer for an indefinite period or a specified period, or to perform a specified task.

Wages are set by direct agreement between the parties or by collective agreement, but the public authorities have reserved the right to set the guaranteed minimum wage for the interprofessional sector (SMIG) and the guaranteed minimum wage for the agricultural sector