Several texts published in the Bulletin officiel in recent months change employers’ obligations, sometimes with immediate effect. Others, widely shared, do not exist. Here is what to remember, and what to do.
1. Training-integration internships: a new regime, including for the past
Law No. 51.25, enacted by Dahir No. 1.26.54 of 28 July 2026 and published in Bulletin officiel No. 7533 of 10 August 2026, amends the regime of training-integration internships (stages de formation-insertion) under the 1993 dahir encouraging companies that take on interns.
What changes
- Capped duration: an integration internship may no longer exceed twelve months, and it is not renewable. Chaining internships in this form is no longer possible.
- Selection through ANAPEC: interns are recruited through the national agency for the promotion of employment and skills.
- Supervised tasks: the law limits the duties an intern can be assigned. The internship must remain an integration path, not a cheaper permanent post.
The point that requires immediate action: retroactive effect
The law does not only apply to contracts signed after its publication. It also applies to internship contracts concluded since 1 January 2025 with people without diplomas, in connection with the 2025 Finance Act.
In practice, a company that hosts or has hosted interns without diplomas since early 2025 must:
- list these contracts;
- check their duration against the twelve-month cap;
- review the tasks given to interns;
- review the payroll treatment of internship allowances, in particular the exemptions attached to these contracts.
Internship contracts with graduates concluded before the law’s publication remain under the former regime.
Caution on exemptions. The Bulletin officiel only publishes the amended provisions, and the authoritative version of the August texts is in Arabic. The detail of the applicable tax and social security exemptions must be checked against the consolidated text before any regularisation.
2. 31 October is now a paid public holiday
Decree No. 2.26.14 of 27 January 2026, published in Bulletin officiel No. 7480 of 5 February 2026, adds Unity Day, 31 October, to the list of paid public holidays in the private sector. An equivalent decree applies to the civil service.
This day is still missing from many payroll calendars. In 2026, 31 October falls on a Saturday: its treatment depends on the company’s working-time arrangements (normally worked day or not, premium or time off depending on the case). It should be built now into October’s payroll settings.
3. Security firms: compliance before 16 April 2027
Law No. 032.26, published in Bulletin officiel No. 7526 of 16 July 2026, takes security firm guards out of the regime of intermittent attendance hours. They now fall under the normal working time set by the Labour Code: 44 hours a week, and 10 hours a day at most.
Companies have nine months from entry into force to bring contracts from earlier tenders into line, that is until 16 April 2027, and not January 2027 as is sometimes said.
4. Right to strike: penalties set since September 2025
Organic Law No. 97-15 on the right to strike entered into force on 24 September 2025. It provides in particular a fine of MAD 20,000 to 50,000 per employee for an employer who replaces strikers, up to MAD 200,000. Some implementing texts are still awaited, notably on minimum service in vital services.
5. Allowances and CNSS contributions: the official list
Since 1 October 2025, Order No. 1314.25 sets the list of pay items and allowances excluded from the CNSS contribution base, with their conditions, supporting documents and ceilings. It is one of the main sources of payroll reassessments. We present the essential rules in our article on exempt allowances on payslips.
Current payroll values
| Item | Value | Since |
|---|---|---|
| Hourly minimum wage (SMIG), non-agricultural sector | MAD 17.92 | 1 January 2026 |
| Daily agricultural minimum wage (SMAG) | MAD 97.44 | 1 April 2026 |
| Monthly CNSS contribution ceiling (social benefits) | MAD 6,000 | — |
| Employee contributions: CNSS / AMO | 4.48% / 2.26% | — |
The income tax scale for salaries is unchanged in 2026: see our article on the income tax scale.
Misconceptions to correct
- “Security guards move to eight hours a day.” False: they fall under the normal 44-hour week, with 10 hours a day at most.
- “Security firms must comply before January 2027.” False: the deadline is 16 April 2027.
- “The fine for paying below the minimum wage reaches tens of thousands of dirhams per employee.” False: the Labour Code provides MAD 300 to 500 per employee concerned, up to MAD 20,000.
- “The statutory retirement age rises to 63 on 1 January 2027.” No text provides for this to date: the pension reform has not been completed.
What to do now
- Add 31 October to the public holiday calendar and set up October’s payroll.
- List integration internships concluded since January 2025 and check their compliance.
- Plan the compliance of security contracts before 16 April 2027.
- Check the allowances paid against the CNSS order.
Ascensu builds this employment law watch into its clients’ payroll and CNSS management: setup, checks and regularisations.
References: Dahir No. 1.26.54 of 28 July 2026 (BO No. 7533 of 10 August 2026); Decree No. 2.26.14 of 27 January 2026 (BO No. 7480 of 5 February 2026); Law No. 032.26 (BO No. 7526 of 16 July 2026); Organic Law No. 97-15; Order No. 1314.25 (BO No. 7443 of 29 September 2025).
Official sources
This article is provided for general information, as at its publication date. It is not personalised advice: the rules change and every situation must be reviewed on its own facts.