SMIG and SMAG: what's the difference?

In Morocco, there are two types of minimum wage depending on the sector of activity:

  • SMIG (Guaranteed Interprofessional Minimum Wage): applicable to employees in industry, commerce and the liberal professions
  • SMAG (Guaranteed Agricultural Minimum Wage): applicable to employees in the agricultural and forestry sector

Both are set by government decree and revised periodically as part of social dialogue.

Current SMIG amounts

Following the increases decided under the social agreement, here are the amounts in force:

SMIG (non-agricultural sector)

| Criterion | Amount | |---------|---------| | Hourly wage | 17,01 DH/hour | | Monthly wage (191h) | 3.250,91 DH/month | | Daily wage (8h) | 136,08 DH/day | | Legal weekly duration | 44 hours |

SMAG (agricultural sector)

| Criterion | Amount | |---------|---------| | Daily wage | 93,31 DH/day | | Monthly wage (26 days) | 2.426,06 DH/month | | Legal weekly duration | 44 hours (2.496h/year) |

Note: these amounts are those as of 1 September 2024. Increases of 5% are planned in two phases (2024 and 2025) as part of social dialogue.

How is the monthly SMIG wage calculated?

The SMIG is set as an hourly rate. The monthly wage is calculated as follows:

Calculation formula

  • Legal working time: 44 hours/week
  • Number of monthly hours: 44 x 52 / 12 = 190,67 hours (rounded to 191h)
  • Monthly SMIG wage = hourly rate x 191 hours
  • That is: 17,01 x 191 = 3.248,91 DH gross/month

From gross to net

The net wage is lower than the gross wage due to employee contributions:

| Item | Amount | |---------|---------| | SMIG gross wage | 3.250,91 DH | | CNSS contribution (4,48% capped) | -145,64 DH | | AMO (2,26%) | -73,47 DH | | IR (Income Tax) | 0 DH (exempt at this level) | | **Approximate net wage** | **~3.031 DH** |

At the SMIG level, the employee is exempt from IR because their taxable income is below the tax threshold (30.000 DH/year).

Who is covered by the SMIG?

The SMIG applies to all employees in the non-agricultural private sector, without exception:

  • Permanent contracts (CDI) and fixed-term contracts (CDD)
  • Full-time and part-time (pro rata)
  • Probation period included
  • Temporary workers and seasonal workers
  • Paid interns (if the internship provides for remuneration)

Exclusions

The SMIG does not apply to:

  • Civil servants (public sector, separate scheme)
  • Self-employed workers
  • Apprentices in work-integration training (specific scheme)

Your employer does not comply with the SMIG?

Paying an employee below the SMIG is a criminal offence punishable by:

  • A fine of 25.000 to 30.000 DH
  • In case of repeat offence: fine doubled and/or imprisonment from 6 days to 3 months
  • The fine is multiplied by the number of affected employees

What to do?

  • Step 1: check your payslip and calculate your hourly wage (gross wage / hours worked)
  • Step 2: if your hourly wage is below the SMIG, discuss it with your employer in writing
  • Step 3: if refused, contact the labour inspectorate (free service)
  • Step 4: if necessary, refer the matter to the labour court to recover the arrears

Overtime and SMIG

Hours beyond 44h/week are paid at a higher rate:

| Period | Increase | |---------|-----------| | Working days (6h-21h) | +25% | | Working days (21h-6h) | +50% | | Weekend/public holidays (6h-21h) | +50% | | Weekend/public holidays (21h-6h) | +100% |

Example at the SMIG: one overtime hour during the day = 17,01 x 1,25 = 21,26 DH

Seniority bonus

In addition to the minimum wage, every employee is entitled to a mandatory seniority bonus:

| Seniority | Bonus (% of wage) | |------------|---------------------| | 2 years | 5% | | 5 years | 10% | | 12 years | 15% | | 20 years | 20% | | 25 years | 25% |

This bonus is added to the base wage. An employee at the SMIG with 5 years of seniority therefore receives a minimum of: 3.250 + 325 = 3.575 DH gross/month.

Historical evolution of the SMIG

| Year | Hourly SMIG | Monthly (191h) | |-------|-------------|----------------| | 2014 | 12,24 DH | 2.337 DH | | 2015 | 12,85 DH | 2.454 DH | | 2019 | 14,13 DH | 2.699 DH | | 2020 | 14,81 DH | 2.829 DH | | 2022 | 15,55 DH | 2.970 DH | | 2023 | 16,29 DH | 3.111 DH | | 2024 | 17,01 DH | 3.250 DH |

The SMIG increases regularly thanks to tripartite agreements between the government, unions and employers' organizations as part of social dialogue.

Practical advice

  • Your contract may provide for a wage higher than the SMIG, never lower
  • The SMIG is a gross minimum: do not confuse it with the net
  • Check that your payslip clearly states the number of hours worked
  • The seniority bonus is mandatory and is added to the SMIG
  • If you work part-time, the hourly SMIG remains the same (17,01 DH/h minimum)
  • Tips and benefits in kind do not replace the SMIG