Last updated: January 2026
The seniority bonus is the only bonus that is legally mandatory in Morocco. It rewards an employee's loyalty to the company and is calculated automatically according to thresholds set by the Labor Code.
| Seniority | Rate applied to base salary |
|---|---|
| Less than 2 years | 0% |
| 2 to 5 years | 5% |
| 5 to 12 years | 10% |
| 12 to 20 years | 15% |
| 20 to 25 years | 20% |
| 25 years and above | 25% |
Seniority bonus = Base salary × Rate for the corresponding threshold. It is added to the base salary to form the gross salary, and it is subject to income tax and subject to CNSS/AMO contributions, just like the base salary.
An employee with a base salary of 8,000 MAD and 7 years of seniority falls into the "5 to 12 years" bracket (10%): seniority bonus = 8,000 × 10% = 800 MAD, added to the base salary to form the gross salary.
Yes. These rates are legal minimums: a collective bargaining agreement or company agreement can provide more favorable rates for the employee, never lower.
Calculate your seniority bonus automatically →