Study on Moroccan Labour law, Labour Resources and Costs

Extract

[...] This allowance is calculated on the gross salary received during the 52 weeks preceding the date of dismissal Sub contractor 1. Working with a sub contractor is very common in Morocco for 'temporary labor' or 'staff augmentation' or 'staff leasing' and for recruitment : Is there a time limit to how long an individual sub contractor can be utilized by one end customer? An individual could have a temporary contract for 6 months months renewable once) Can a sub-contractor acquire rights to be employed by the end customer (even if the end customer does not desire to employ the person)? [...]

[...] This encompasses an effective overall 20% income tax rate, in addition to the corporate tax reliefs already included in the investment charter for FDI Corporate tax during first 5 years and 50% break afterwards, VAT exemption for exports customs etc), and a subsidy for training purposes to the tune of Dh65,000 per Moroccan recruit over the first 3 years of hire. D. Human Resources: Morocco boasts a large pool of human resources at a competitive cost, producing up to 50,000 university graduates annually. [...]

[...] Concerning additional payments, we can consider depending on firms, skills and jobs : - bonuses given yearly: - bonuses given monthly: - 13 th month salary: 15 Termination of employment Dismissal of personnel may take place for a number of reasons, such as reduction of jobs in the particular branch, incapacity owing to age or insufficient aptitude or as a disciplinary measure owing to a serious offence. Except in the case of a serious offence, the worker is entitled to notice, which varies according to his seniority in the firm and the nature of his work. [...]

[...] Foreign workers coming to take up employment in Morocco participate on the same basis as Moroccan nationals Taxes and Salary Deductions: National/social insurance, health insurance and others collected by the state: Note: All percentages in the table should be understood as percentage of the Gross monthly salary Total sum % paid* By the employee By the employer Social Insurance Health Insurance Training taxe Cotisation de solidarité Total Concerning additional benefits granted to the employees according to the industry norms : Contribution of retirement: we have 2 options: Option Option Other advantages: cars, cells etc are provided according to firms and jobs 4. [...]

[...] Competitive Assets: A national Public-Private IT Steering Committee built specifically for the IT actors, under the umbrella of our Prime Minister Varied linguistic competencies (Arabic, French, Spanish, English) An institutional framework that guarantees political stability and progress An open and transparent economic policy based on the liberal option and on the openness towards foreign operators, including fiscal systems Favoring offshoring activities and the exportation of services Beyond the liberalization of the telecom sector, a clear and adapted legal framework Advanced logistic and telecom infrastructure that conforms to the international standards Potential of young graduates at competitive costs and receptive of new technologies (2012 Target: 10,000 graduates yearly) 3 The availability of public and private qualitative and quantitative institutes for training in the field of ICT A quickly growing domestic market Real investment opportunities in Moroccan Structured Projects Numerous Free Trade Agreements (USA, EU, Turkey, Arab Countries etc) Dedicated technological zones for ICT (ITO, BPO & KPO) Based on these assets and its achievements in the ICT sector, Morocco has gained international recognition as: An appreciated supplier of high value information, technology and engineering services added A centre for the edition of software in segments that give value to its competitive advantages If you need to support your business development, Morocco is an advantageous implantation platform with undeniable assets. [...]