Maternity Leave in Morocco: Duration and CNSS Benefits | Upsilon

Mansour EddekkakiInass Barakat

Mansour Eddekkaki, Inass Barakat

Upsilon Consulting

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Maternity Leave in Morocco: Duration and CNSS Benefits | Upsilon

Key takeaways: Pregnant employees in Morocco are entitled to 14 weeks of maternity leave (7 before and 7 after delivery), extendable by 14 days in case of complications. They are protected against dismissal during pregnancy and for 14 weeks following delivery. The CNSS daily allowance covers 100% of the capped gross salary, subject to 54 days of contributions in the preceding 10 months.

Duration of Maternity Leave

The principle: 14 weeks

Articles 152 to 165 of the Labour Code (Law 65-99) govern maternity leave. The legal duration is 14 weeks, divided as follows:

  • 7 weeks before the expected delivery date (prenatal leave)
  • 7 weeks after delivery (postnatal leave)

The employee may, with her doctor’s approval, adjust the allocation between the pre- and postnatal periods, provided the total duration of 14 weeks is maintained.

Extension in case of complications

Article 153 provides for an extension of 14 additional days (i.e. 2 weeks) in the event of medical complications related to pregnancy or delivery, certified by a medical certificate. Total leave may thus reach 16 weeks.

Extension for pathological pregnancy

In the case of a pathological pregnancy, the treating physician may prescribe additional sick leave covered by CNSS sickness benefits, separate from the maternity allowance.

Protection Against Dismissal

Absolute prohibition

Article 159 of the Labour Code strictly prohibits the employer from dismissing a female employee:

  • During a medically confirmed pregnancy
  • During the 14 weeks following delivery

Any dismissal in violation of this prohibition is deemed null and void. The employee may obtain reinstatement or damages before the competent court.

Voluntary suspension after leave

Article 156 grants the employee the right to suspend her employment contract for a maximum of 90 days (unpaid) at the end of maternity leave, in order to care for her child. This right is exercised by simple notification to the employer at least 15 days before the end of maternity leave.

Breastfeeding Rights

Article 161 of the Labour Code provides that a breastfeeding employee is entitled to a one-hour break per day for 12 months from the date she returns to work. This hour may be split into two 30-minute breaks.

The breastfeeding hour is considered effective working time and must therefore be remunerated. The employer must provide a suitable room for breastfeeding when the company employs at least 50 female workers.

CNSS Daily Allowance

Amount and conditions

The maternity daily allowance paid by the National Social Security Fund (CNSS) equals 100% of the average daily salary, subject to the applicable cap. The reference salary is calculated based on the average salary of the 6 months preceding the work stoppage.

Eligibility conditions:

  • At least 54 days of contributions in the 10 months preceding the date of work stoppage
  • Actual cessation of all salaried activity during the leave period
  • Provision of a medical certificate confirming pregnancy and expected delivery date

Declaration and procedure

The employee must:

  1. Declare her pregnancy to the CNSS through her employer
  2. Provide a medical certificate indicating the expected delivery date
  3. Submit the birth certificate within 30 days of delivery

The employer files the declaration via the damancom.ma portal and pays the allowance on behalf of the CNSS, which subsequently reimburses the employer.

Protection Against Hazardous Work

Regulations prohibit employing a pregnant woman in hazardous or unhealthy work, including:

  • Heavy lifting
  • Exposure to harmful chemical substances
  • Night work (unless medical exemption is granted)
  • Tasks involving mechanical vibrations

The employer must offer an adapted position without any reduction in salary.

Paternity Leave

The father-employee is entitled to 3 days of paternity leave, paid by the employer, upon the birth of his child. This leave must be taken within the month following the birth and cannot be split.

FAQ

Can the employer refuse maternity leave?

No. Maternity leave is an absolute right guaranteed by the Labour Code. The employer may neither refuse it, reduce it, nor require early return to work.

What happens in case of miscarriage?

In the case of a miscarriage occurring after the 6th month of pregnancy, the employee retains her right to 7 weeks of postnatal leave. Before the 6th month, the absence is covered under the sickness scheme.

Can the employee return to work before the end of leave?

The employee may not return to work during the 7 weeks following delivery. Any early return during this period is prohibited, even at the employee’s request.

Is the CNSS allowance taxable?

The maternity daily allowance is exempt from income tax (IR) but remains subject to CNSS contributions.


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Have questions about maternity leave or payroll management? The chartered accountants at Upsilon Consulting help you comply with your social obligations and calculate CNSS benefits.

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This article is written by the team of chartered accountants at Upsilon Consulting, a firm registered with the Order of Chartered Accountants (OEC) of Morocco.

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