What is the gross salary?
There are many tools allowing, in a few clicks, to calculate the monthly net salary but to know how to pass from the gross salary to the net salary, you should first know the difference between the gross salary and the net salary.
What is the gross salary?
The gross salary is the total remuneration granted to the employee before deduction of deductions from salary. It includes the base salary, allowances, benefits in kind or in cash, basket fees, entertainment expenses, bonuses, etc.
From gross salary to taxable gross salary
Gross taxable remuneration is obtained by deducting the elements that are exempt (List of exempt allowances) from the gross salary, such as family and family assistance allowances, allowances intended to cover the costs incurred by the employee , provided that they are justified.
The net taxable salary from the gross taxable salary
To calculate the net taxable salary, simply deduct from the gross taxable salary all the social security contributions payable by the employee.
The net taxable salary represents the reference base on which the tax administration relies to apply income tax (IR). The calculation of the IR requires the use of a progressive scale in order to find the rate and the corresponding bracket.
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Progressive scale for the calculation of the IR
| Annual income (dirham) | Tax rate | Amount to be deducted (dhs) |
| Less than 30 | 0% | - |
| From 30 to 001 | 10% | 3000 |
| From 50 to 001 | 20% | 8000 |
| From 60 to 001 | 30% | 14 000 |
| From 80 to 001 | 34% | 17 000 |
| Over 180 | 38% | 24 400 |
Once the IR is determined, the calculation of the net monthly salary becomes simple. It suffices to apply the scale above to the taxable net salary to obtain the final net salary that the employee will have to receive.
Calculation of net salary: employer's obligations
In Morocco, the employer is obliged to make all salary deductions and pay them to the various tax and social organizations.
He is also required to issue to his employees, a supporting document called "pay slip" which details all the salary deductions, in accordance with article 370 of the Moroccan labor code).
Is punished with a fine of up to 500Dh:
Any employer who refuses to give pay slips to his employees,
Any employer who issues payslips that do not contain the information set by the government authority responsible for work provided for in article 370.
This fine is applied as many times as there are employees, without however exceeding a total of 20 dirhams.