Payroll for expatriate employees in Morocco: a complete guide for French companies

Morocco is one of France's main economic partners in Africa. Thanks to its geographic proximity, numerous trade agreements and the presence of thousands of French companies, it is a preferred destination for international mobility.

Why grow your business in Morocco?

Main sectors: automotive, aerospace, industry, shared service centres, IT, telecommunications, construction, renewable energy, agriculture, agri-food, banking, insurance, tourism, logistics.

Which status should you choose?

Secondment — under the social security agreement between France and Morocco, some temporary assignments allow the employee to remain affiliated to the French scheme.

Expatriation — when the assignment is long-term or secondment no longer applies, the employee generally falls under the Moroccan social security scheme.

Local hire — allows lasting integration into the local organisation.

Social protection

France and Morocco are linked by a bilateral social security agreement. We analyse possible continuation of French affiliation and obligations towards Morocco's CNSS.

Taxation of employees in Morocco

Taxation depends on tax residence, length of stay in Morocco, the France–Morocco tax treaty, place of work and remuneration terms.

Key figures

Capital: Rabat (economic capital: Casablanca). Currency: Moroccan dirham (MAD). Official languages: Arabic and Amazigh.

Frequently asked questions

Can an employee be seconded to Morocco? Yes, the bilateral social security agreement between France and Morocco allows, under certain conditions, continued affiliation to the French scheme.


Besoin d'un accompagnement pour Morocco ?

Nos experts en paie internationale réalisent un audit personnalisé de votre projet de mobilité vers Morocco.

Request a free audit