Every few months we get the same call from a worried owner: "The inspecteur du travail came in. He asked for my registres. What do I actually owe him?" Here's a plain reading of what the Code du Travail (Loi 65-99) and its application decrees expect — none of it is mysterious, but very few SMEs get it right on the first audit.

The five records that matter

  1. Le registre des salariés (employee register). Names, CINs, hire dates, job titles, contract types. timing.ma generates this from your employees list with one click.
  2. Le registre des paies (payroll register). Monthly gross and net per employee, with CNSS and AMO line items. Every payslip you finalize in timing.ma is automatically appended to this register.
  3. Les fiches de paie (payslips). One per employee per month, with the legal mentions: net à payer, retenues CNSS / AMO / IR, congés acquis. They must be archived for 5 years.
  4. Les horaires de travail affichés (posted work schedules). Article 184 of the Code du Travail requires the shift schedule to be visible at the workplace. You can print the timing.ma Shifts page or display the kiosk page.
  5. Les pointages (attendance log). Not strictly required by name, but in any wage dispute, "I have no records" loses. Article 24 puts the burden of proof on the employer.

The 44-hour week and CNSS basics

Standard workweek is 44h (or 2,288 hours/year). Beyond that, overtime kicks in: +25% from the 45th to the 88th overtime hour per week (depending on whether the work is daytime or night), then +50%. Sunday and public holidays trigger separate premiums.

CNSS contributions are 4.48% employee + 8.98% employer on salary capped at 6,000 MAD/month. AMO is 2.26% employee + 1.85% employer, uncapped. The IR (impôt sur le revenu) is progressive — timing.ma applies a configurable flat rate by default, but a progressive bracket engine is on the roadmap for the Professional plan.

What an inspection actually checks

From practitioners we've spoken to: the inspecteur du travail rarely audits the attendance system itself. They audit the output — can you produce, for any employee, on demand, their hours worked and their payslip for the last 5 years? If you can, the visit ends quickly. If you can't, it gets long.

timing.ma was built to make that question take 5 seconds to answer. Try the free plan.