Paid employment

Legal framework :

Law No. 1-93-16 (23 March 1993) setting incentives for enterprises organizing vocational training courses, as modified and supplemented by Law 13/98 and by Law 39 / 06.
2006 Finance Law as amended and completed.

Goal :

For the employer: Develop the company’s human resources and improve its management by recruiting young graduates, to insert without having to bear heavy salary costs.
For the young graduate: Increase employability through the acquisition of new professional skills, particularly through a first experience in business.

Target population :

Law 16/93, as amended and supplemented:

Jobseeker with a degree in higher education, a bachelor’s degree or equivalent diploma or a vocational training diploma.
Duration: 24 months renewable for a period of 12 months in the event of definitive recruitment.

Advantages of the device:

Law 16/93, as amended and supplemented :

Exemption of companies from employers ‘and employees’ contributions due to the CNSS and from the professional training tax for the internship allowance of between 1,600 and 6,000.00 DH for jobseekers holding a teaching diploma higher education, a bachelor’s degree or equivalent diploma or vocational training diploma.
Maintenance of the exemption mentioned above for one year in the event of definitive recruitment of the trainee.

2006 Finance Law as amended and completed :

Exemption from income tax in respect of the training allowance, up to DH 6,000.00, paid to trainees holding a higher education or vocational training diploma.
Maintenance of the abovementioned exemptions for one year in case of definitive recruitment of the trainee.

Management of the measure: National Agency for the Promotion of Employment and Skills.

Implementation procedure :

The company files a file (one per trainee) with an ANAPEC agency, composed of:

A legalized photocopy of the CIN.
A certified copy of the diploma.
A declaration on the person’s honor certifying that they have never benefited from an integration contract.
The integration contract is signed by the company and the young graduate in 04 copies.
ANAPEC studies the request: the contract takes effect on the date of its validation.