Employees newly recruited by companies, associations or cooperatives, benefit, under the finance bill (PLF) for the year 2023, from an extension until December 31, 2026, of the deadline for exemption from income tax (IR).
In this sense, the presentation note of this PLF, recalls that “the provisions of article 57-20 of the CGI (General Tax Code) currently provide for exemption from income tax for the gross monthly salary capped to 10,000 dirhams paid by companies created during the period from January 1, 2015 to December 31, 2022, within the limit of 10 employees. This advantage is granted for a period of 24 months from the date of recruitment of the employee subject to compliance with the conditions.
These conditions consist in the fact that the employee is recruited within the framework of an employment contract of indefinite duration and that the recruitment is carried out in the first two years from the date of the beginning of the exploitation of the company, the association or cooperative.