Secondment or expatriation: all you need to know

Foreign employment contract and residence permit are required
At the end of his assignment, the employee is also required to submit a tax clearance certificate to leave the country.
The employer is criminally liable for the accuracy of the information provided by him to the various administrations on behalf of the secondee.

Ali Serhani Gesper Services Consultant

A given company decides to second one of its executives to Morocco. Before taking up his post in Morocco, the secondee or expatriate must take a number of steps to comply with Moroccan law and protect his rights. Here are the most important.

1- ON ARRIVAL
The formalities related to the installation are relatively tedious. But for companies that have already dealt with the administration for a similar case, the procedure can be quick.

Writing a so-called foreign employment contract
The file must be submitted to the Ministry of Employment - Employment Directorate - Immigration Division - Rabat.
Documents to be provided:

• Work certificate from the parent company listing the various positions held
• Duly completed secondment certificate issued by the parent company
• Certified true copies of diplomas
• Certificate from former employers or last employer
• Certified true copy of passport pages: the one containing the photo, the one with the visa, if any, and the one with the date of entry into Morocco
• Yellow form in five copies called "foreign employment contract form" completed by the company in Morocco, signed by the employer in Morocco and by the person concerned
• White form called work visa in 2 copies completed and signed by the secondee
• Important note: secondees do not need the Anapec (National Agency for the Promotion of Employment and Skills) certificate. However, their secondment period cannot exceed 3 years.

Application for registration certificate or residence permit
To do so, go to the police prefecture of the city of assignment with a file containing:

• Three certified true copies of the so-called foreign employment contract
• Three certified true copies of the passport: page with photo, the one with the possible visa and the one showing the last date of entry into Morocco
• Three photocopies, one of which is a certified true copy of the lease agreement in the name of the expatriate (make two copies of the certified copy)
• Three photocopies, one of which is a certified true copy of the Lydec (or other utility) contract in the name of the expatriate (make two copies of the certified copy)

If the expatriate is housed by the employer, the latter must provide a certificate confirming this support, which cancels the provision of the two items above.

• Two registration application forms (white form)
• Three registration application forms (cardboard form)
• 8 photos
• Special receipt stamp of 60 dirhams.

Note: these documents are valid for each residence permit. For married persons, the same list must be provided for the spouse and for children over sixteen years of age.
After submitting these documents to the police prefecture, foreign affairs department, a receipt is issued to the applicant while waiting for the establishment of the residence permit at the DGSN, in Rabat. This receipt must be validated each month in case the residence permit has not yet been issued by the DGSN within 30 days.

Opening a bank account:

Opening a bank account at a local bank is conditional upon the availability of the residence permit. But, generally, the receipt is sufficient.
To limit any risk, you must have your photo stapled to this receipt by the police prefecture services, all stamped by the foreign affairs department.
Declaration to the CNSS or others
If a bilateral agreement is signed between Morocco and the expatriate's country of origin and if the latter is already registered with the social security fund of his country, it is not necessary for the employer to register him with the CNSS.
In this case, a certificate from the fund of the country of origin is necessary and must be included in the secondee's personal file.
However, if this certificate is missing, registration with the CNSS becomes mandatory.
This updated certificate will be used to renew the employment contract with the Ministry of Employment.

2- AT THE END OF THE MISSION

The employee is invited to regularize his situation with the Tax Office with regard to the provisions relating to foreigners.
Tax clearance certificate
It should be noted that through the secondment letter, the expatriate is, according to Moroccan law, seconded to the Moroccan subsidiary by the parent company.
According to Moroccan law (see the back of the foreign employment contract - yellow form), the subsidiary is responsible for the return of the secondee to his country of origin and will take care of the move, return ticket, etc.
According to Moroccan law, the secondee is authorized to work in Morocco for a period limited to 2 or 3 years, possibly renewable for the same period. After these deadlines, he loses his seconded status.
If the secondee wishes to leave Moroccan territory permanently, he is recommended to obtain a tax clearance certificate. To do so, he must present a number of documents.

What the employer must provide:

• Certificate of salaries received during the last few years (maximum 4)
• Settlement statement. These 2 certificates must be validated by the tax inspector at the secondee's workplace
• Work certificate
• Certificate of cessation of activity
• Certificate of non-receipt of other salaries or bonuses after the declared departure date.

What the secondee must do:

• Complete a signed and legalized sworn statement from the employee for no income other than his salary
• Write a signed and legalized sworn statement from the employee's spouse for absence of income (if the spouse does not work)
• Fill out an information sheet to be validated by the tax inspector of the place of residence

This sheet will be accompanied by:

• The certificates provided by the employer
• A certificate of residence (provide two copies when applying)
• Sworn statements
• A certified true copy of the housing lease agreement.

The inspector responsible for verifying the documents will validate them and provide a document signed by the divisional head of the Tax Office sector allowing the secondee to go to the tax collector in his place of residence to pay any taxes due and to request the tax clearance certificate.

Once the clearance certificate is obtained, photocopy it in 5 copies.
THESE FIVE PHOTOCOPIES MUST BE CERTIFIED TRUE COPIES OF THE ORIGINAL BY THE TAX COLLECTOR, ANY OTHER CERTIFICATION IS NOT ACCEPTED.

Other steps to take:

This is to officially record the end of the stay in Morocco.
Removal from the lists of the consulate of the country of origin.
The secondee must go to the consulate of his country of origin to request his removal from the lists of nationals of that country residing in Morocco.
He will not forget to claim the certificate of removal.
Request for a certificate of change of residence.

To be submitted to the police. You need:

• A form to complete (model to be obtained from the mover) accompanied by:
• Tax clearance certificate 1 copy per person
• Certificate of removal obtained from the consulate (1 copy per person)
• Residence permit
• Signed, legalized owner's certificate or 6 last rent receipts
• Lydec/Redal... clearance certificate

The police station also issues a receipt for the recovery of the residence permit.

Conclusion

It is necessary to recall the employer's criminal liability for the accuracy of the information provided by him to the various public administrations on behalf of the secondee.
The law provides for sanctions in case of forgery and use of forgery, which it refers to on the front of the yellow form of the foreign employment contract (preamble) by citing articles 360 and following of the penal code.
As a reminder, the first paragraph of Article 360 of this code states the following: "Anyone who counterfeits, falsifies or alters permits, certificates, booklets, cards, bulletins, receipts, passports, mission orders, route sheets, laissez-passer or other documents issued by public administrations in order to establish a right, an identity or a quality or to grant an authorization, shall be punished by imprisonment from six months to three years and a fine from 150 to 1,500 dirhams (...)".
And since "no one is presumed to ignore the law", it is strongly recommended to any employer who has to hire a foreigner, in the context of a secondment and even in the context of a local contract, to verify the accuracy of the information provided to him.
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