Overtime pay in Morocco 2026: premiums, limits and tax
Overtime, night work and work on Sundays and public holidays in Morocco can earn a premium on top of your normal hourly pay, and the extra pay is taxed at your highest rate. The calculator above shows what you really keep. Below you will find the rules in brief, an example and answers to common questions.
The rules in brief
- Labour Code: Overtime is paid 25% extra between 6:00 and 21:00 and 50% extra at night, rising to 50% and 100% on the weekly rest day. The normal week is 44 hours (2,288 hours a year) and overtime is limited by decree, generally to 100 hours a year.
Example: 8 hours of overtime a month
| Type | Rate | € / h gross (MAD) | € / h net (MAD) |
|---|---|---|---|
| Overtime | +25% | 52.45 | 43.63 |
| Night premium | +50% | 20.98 | 17.45 |
| Sunday / holiday premium | +50% | 20.98 | 17.45 |
With a normal hourly rate of MAD 41.96 (annual salary ÷ 52 ÷ weekly hours), 8 hours of overtime a month at +25% add MAD 419.58 gross, of which you keep MAD 349.06 net a month. You keep 83.2% of each taxed extra unit. Over a year that comes to MAD 4,189 (net · MAD 5,035 gross).
More than 80 overtime hours a year exceeds the legal limit in Spain.
Frequently asked questions
How much of my overtime pay do I keep in Morocco?
In the example, 83.2% of each extra unit of gross pay, i.e. MAD 349.06 net from 8 overtime hours a month. The share depends on your salary, because extra pay is taxed at your highest rate.
Is there a legal overtime premium in Morocco?
The example uses +25% for overtime. The exact rules, including night, Sunday and holiday premiums, are listed above.
How many overtime hours are allowed?
The calculator uses this limit: About 100 h / year. See the rules above for averaging periods and exceptions.
Are these amounts exact?
They are estimates under the 2026 rules. Your contract or a collective agreement can set higher premiums or different limits.
Rules and official sources: see “Rules applied (2026)” above. Last checked: October 2026. The amounts are estimates for information, not financial or legal advice.