Key takeaway: Any employee with 6 months of continuous service with the same employer is entitled to paid annual leave of 1.5 working days per month (18 days/year). Minor employees receive 2 days per month (24 days/year). Seniority bonuses increase the entitlement, and a compensatory allowance is due upon termination of the employment contract. Failure to comply with these provisions exposes the employer to fines of 300 to 500 MAD per employee.
Conditions for entitlement to annual leave
The right to paid annual leave is governed by Articles 231 to 268 of the Labour Code (Law 65-99). To qualify, the employee must have completed at least six months of continuous service with the same employer (Art. 231).
The paid annual leave period extends over the whole year; in agricultural and forestry operations, the periods during which leave cannot be taken are set by decision of the government authority in charge of labour (Article 244). Leave dates are set by the employer after consulting the employee delegates and, where applicable, the union representatives in the company; departure dates are set after consulting the employees concerned, taking into account their family situation and their length of service in the company (Article 245).
Absences due to illness (up to 180 days), work-related accidents, maternity leave, and public holidays are treated as effective working periods.
Legal duration of annual leave
General case: 1.5 working days per month
In accordance with Article 232 of the Labour Code, annual leave duration is set at 1.5 working days per month of service, i.e. 18 working days per year.
Working days include all days of the week except the weekly rest day (generally Sunday) and legal public holidays.
Minor employees: 2 days per month
Employees under the age of 18 are entitled to an increased duration of 2 working days per month of service, i.e. 24 working days per year (Art. 232).
Seniority bonus
Article 232 provides for an increase in leave duration based on the employee’s seniority:
| Seniority | Bonus |
|---|---|
| 5 to 10 years | + 1.5 days |
| 10 to 15 years | + 3 days |
| 15 to 20 years | + 4.5 days |
| 20 to 25 years | + 6 days |
| Over 25 years | + 7.5 days |
The total leave duration, including seniority bonuses, may not exceed 30 working days (i.e. a maximum of +12 days beyond the base entitlement).
Splitting and accumulation of leave
Splitting of leave
Article 240 of the Labour Code authorises the splitting of annual leave by mutual agreement between the employer and the employee. However, the split must not reduce the continuous leave period to less than 12 consecutive working days, including two weekly rest days.
Accumulation over two years
The employee may, in agreement with the employer, accumulate leave over two consecutive years (Art. 240). Beyond this period, the right to untaken leave is forfeited, unless a more favourable collective agreement applies. For the company, leave accrued but not taken at year-end is recorded as a provision, whose deductibility is explained in our article on provisions for retirement and paid leave.
Leave period and organisation
The employer sets the departure dates for leave after consulting employee representatives, taking into account the employee’s family situation and seniority. The departure schedule must be communicated at least 30 days before the effective leave date.
During leave, the employee receives a leave allowance equal to the remuneration they would have earned had they worked, calculated on the basis of the average salary over the 12 months preceding the leave. A payroll outsourcing service ensures the accurate calculation of this allowance.
Compensatory leave allowance
Upon termination of the contract
Article 251 of the Labour Code provides for the payment of a compensatory leave allowance when the employment contract ends before the employee has been able to take all accrued leave.
This allowance is due regardless of the cause of termination: resignation, dismissal, end of fixed-term contract, or death of the employee (in which case it is paid to the legal heirs).
Calculation method
Upon termination of the contract, the employee receives a compensatory allowance for the paid annual leave they have not taken. If they have at least six months of continuous service, it covers the leave accrued and not taken, including, where applicable, that of the two previous years, any month of work begun counting as a full month (Article 251). If they can show at least one month of work, it corresponds to one and a half days per full month of work (twenty-six days of actual work, or 191 hours of work in non-agricultural activities and 208 hours in agricultural activities), or two days for employees under eighteen (Articles 231, 238 and 252). The methods for calculating the allowance are set by order of the minister in charge of labour (Article 258; Order No. 344-05 of February 9, 2005).
It includes the base salary, bonuses and benefits in kind. The calculation is prorated based on the months of service completed. In practice, tracking leave balances and calculating these allowances is often entrusted to a firm through outsourced payroll administration.
Public holidays in Morocco
Article 217 of the Labour Code sets out the list of paid public holidays in Morocco, which are not deducted from annual leave:
- January 1 (New Year’s Day)
- January 11 (Proclamation of Independence)
- May 1 (Labour Day)
- July 30 (Throne Day)
- August 14 (Allegiance of Oued Ed-Dahab)
- August 20 (Revolution of the King and the People)
- August 21 (Youth Day)
- November 6 (Green March)
- November 18 (Independence Day)
- Religious holidays (Eid al-Fitr, Eid al-Adha, 1st Muharram, Eid al-Mawlid Annabawi)
For the exact dates of each year, see the calendar of public holidays in Morocco.
Penalties for non-compliance
Article 267 of the Labour Code provides for penalties in case of violation of annual leave provisions:
- Fine of 300 to 500 MAD per affected employee
- Maximum: 20,000 MAD in case of repeat offence
The labour inspector is empowered to identify violations and issue official reports.
READ ALSO
Maternity leave in Morocco: duration and CNSS benefits
Overtime in Morocco: calculation and premium rates
CNSS contributions 2026: employer and employee rates
Frequently asked questions
Can an employee work during annual leave?
No. Article 243 prohibits the employee from performing any paid work during annual leave. Violation of this prohibition may result in loss of leave compensation.
Is annual leave transferable from one employer to another?
No, leave entitlement is linked to seniority with the same employer. When changing employers, the employee receives compensatory allowance and starts accruing new rights with the new employer.
Do sick days reduce annual leave?
No, duly justified sick absences (up to 180 days) are treated as effective working days for annual leave calculation purposes.
Can leave be carried over indefinitely?
No. Accumulation is limited to two consecutive years (Art. 240). Beyond that, the right is lost unless a collective agreement provides otherwise.
