What is the daily agricultural minimum wage (SMAG)?

The agricultural minimum daily wage (SMAG) is MAD 84.37 per legal workday, following national social dialogue harmonization schedules.

Are taxes deducted from a minimum wage SMIG salary?

Employees on pure SMIG pay zero Income Tax (IR = 0 MAD) due to the national income tax exemption threshold, but 6.74% is deducted for CNSS pension (4.48%) and AMO health insurance (2.26%).

MoroccoUpdated for 2026salary

Morocco Legal Minimum Wage (SMIG & SMAG) Calculator 2026

Calculate statutory minimum monthly and hourly earnings in Morocco for industry, commerce, and services (SMIG = MAD 16.29/hour; ~MAD 3,120/month for 191 hours) and agricultural workers (SMAG = MAD 84.37/day), including CNSS employee social contributions.

Salaries & Monthly Wages Labor Law & Employment Social Security & Pension

Calculated Result

Net Monthly Take-Home Wage

2,901.68

Calculator Inputs

Economic Sector & Minimum Wage Type

Monthly Hours (for SMIG) or Days (for SMAG)191 Units

20 Units220 Units

Mandatory Seniority Allowance

Calculated Result

Net Monthly Take-Home Wage

2,901.68

Gross Monthly Base Wage

3,111.39

CNSS & AMO Employee Deductions

209.71

Base Hours/Days Statutory Pay

3,111.39

Statutory Seniority Allowance

CNSS Pension Deduction (4.48%)

139.39

AMO Healthcare Deduction (2.26%)

70.32

Calculation Methodology

Monthly Gross SMIG = 191 Standard Monthly Hours × MAD 16.29/hr. Net Take-Home = Gross - 4.48% CNSS pension - 2.26% AMO healthcare.

Financial & Statutory Disclaimer

Paying below the statutory SMIG/SMAG rates is strictly illegal under the Moroccan Labor Code and subject to administrative labor inspection fines.

This calculator is designed for educational and informational purposes based on publicly declared statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimates. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

The statutory minimum wage (SMIG) for industry, commerce, and liberal professions is MAD 16.29 per hour, generating approximately MAD 3,120.39 gross monthly based on the standard 191 hours/month (44 hrs/week).

Related Calculators

Recommended tools and calculators tailored to your current calculation

Explore all tools

Morocco

Morocco Legal Minimum Wage (SMIG & SMAG) Calculator 2026

Calculator Inputs

Calculation Methodology

Financial & Statutory Disclaimer

Frequently Asked Questions

Related Calculators

Morocco CNSS Retirement Pension Calculator 2026 (50% to 70%)

Morocco Overtime Pay Calculator (Code du Travail)

Morocco Annual Paid Leave & Encashment Calculator (Congé Payé)

Morocco Maternity Leave & CNSS Allowance Calculator 2026

Morocco Severance & Dismissal Compensation Calculator 2026 (Article 53)

Morocco Auto-Entrepreneur Tax & AMO Calculator (1% & 2%)

Morocco Notice Period (Préavis) & Indemnity Calculator 2026

Morocco Net Salary, IR Income Tax & CNSS Calculator 2026