Employers: Claiming job loss benefits

Job loss claim

Dear readers,

This information note describes the procedure for claiming compensation for loss of employment in Morocco.

 

Job loss claim : CNSS provides employees who involuntarily lose their jobs, and who are actively looking for a new one, with a minimum income called Indemnité pour Perte d'Emploi (IPE), for a period of up to 6 months.

This allowance is one of the mechanisms implemented to help the beneficiary re-enter the job market.

Previously, eligible employees had to submit a claim to the CNSS branch of their choice, within a period not exceeding 60 days from the date of loss of employment.

From now on, employers can apply directly for job loss compensation for their former employees, on the dedicated electronic platform.

To date, this indemnity applies to employees who have accumulated 780 days of salary declarations during the thirty-six months prior to the date of job loss, including 260 days during the last 12 months prior to this date, and who have lost their job through no fault of their own.

On request, we can take care of this procedure.

It's not out of the question that a reform of these eligibility conditions will be voted on in the near future, with a view to lightening them.

Our legal and tax team will be happy to provide you with any further information you may require.

The accounting firm Fiscal & Légal Team can provide you with support and expertise in the fields of accounting, taxation and legal matters:

Business start-ups ;
Bookkeeping
Social Expertise and HRM
Legal advice
Processing pay slips ;
Tax optimization;
Outsourcing accounting and tax returns ;
Digitization
Direct debit
Company support

Faithfully yours,

Ilham Taha-Bouamri
Chartered accountant and tax specialist

Procedure for registering an immovable property

The procedure for registering real estate property is an administrative procedure that allows you to register your property in registers known as "titres fonciers". If your property, whether land or building, has not been registered, the law considers it to be land without a master.

The law on land registration gives as a privilege to the registration of a property, the effect of purge giving rise to the establishment of a land title which cancels all previous titles and/or rights not mentioned therein. The land register therefore acts as the identity of the title.

As mentioned in the definition, the procedure for registering a real estate property involves a series of formalities that must be completed:

 

1-Request deposit
The application for registration may only be filed by the owner or co-owner, the usufructuary, the long leaseholder or holder of a surface right, the beneficiary of land easements with the owner's consent, the creditor who has not paid when due and who may, with a court order, obtain a seizure of the property and apply for registration, and the legal representative of an incapable person or a minor.

The application must be accompanied by any document showing the right of ownership, and sent to the land registry according to the applicant's instructions and in the light of any other topographical document.

After reviewing and approving the application, and paying the land registry fee, the requisition is registered, and a summons is issued to the applicant setting the date and time of the demarcation operations..

 

2-Boundary marking operations
Boundary marking consists of delimiting the property of the person who has made the requisition request. It is carried out by a surveyor-topographer in the presence of the applicant or his representative and the interested parties at the date and time set.

They then draw up a report of their operations, signed by the claimant or his representative and the interested parties, on the date and at the time set. They then plant metal stakes or cement blocks to recognize the property.

 

3- Land surveying and mapping
The surveying operation consists in precisely determining the boundaries, the base and the consistency of the property.

This operation is completed with the drawing up of the final land plan, which is then sent to the land registry, together with the land registry slip.

4- Publication and posting of the boundary closure notice
On receipt of the boundary plan, the registrar publishes a notice of boundary closure in the official bulletin and posts it at the offices of the Court of First Instance, the Local Authority and the Communal Council, where the property concerned is located.

The notice stipulates that for a period of two (02) months from its publication in the official bulletin, objections to the registration will be received at the land registry of the authorities concerned.

5-Opposition to a registration procedure
Opposition to a registration procedure can take place :

- in the event of a dispute over the existence or extent of ownership rights,
- in the event of a dispute over property boundaries,
- in the event of a claim to the exercise of a real right, likely to be registered on the land title to be drawn up.

6-Curator's decision: Registration
Registration is the final step in the process of registering a property.

Having ensured that all the formalities required by law have been completed, that the application is in order, that the documents submitted are sufficient and that no objections have been lodged, the registrar can now register the property and draw up the land title in the owner's name.

Our team is at your disposal to help you carry out these operations.

 

Faithfully yours,

Ilham Taha-Bouamri
Independent chartered accountant and tax specialist

Comply with the law on collective work organization

This note on collective work organization has been drawn up for the attention of managers/administrators of companies employing or planning to employ 10 or more people.

I - Employee delegates (articles 430 to 463 of the Labour Code)

Under Moroccan law, any company employing at least ten (10) permanent staff must elect employee representatives.

The employee representative is elected by the company's employees in accordance with regulatory texts. Its mission and the guarantees it enjoys are also defined by legislation.

The number of employee delegates is determined by the number of employees in the company.

 

From 10 to 25 employees → 1 full delegate and 1 alternate delegate ;
20 to 50 employees → 2 " and 2 " ;
51 to 100 employees → 3 " and 3 " ;
101 to 250 employees → 5 " and 5 " ...
The law punishes both non-compliance with the timetable set by the government authority and failure to hold employee delegate elections. As a result, the company incurs both criminal penalties, i.e. a fine of between 2,000 and 5,000 dirhams where the dates and procedures for organizing the elections have not been respected, and a fine of between 25,000 and 30,000 dirhams where the elections have not been organized.

II - The works council (articles 464 to 469 of the Moroccan labor code):

Any company with at least 50 employees must set up a consultative committee known as a "works council".

Admittedly, the French Labor Code does not specify how the 50-employee threshold is to be assessed.

However, in our view, the latter should be assessed globally, and take into account all employees working for the company, whether on fixed-term or open-ended contracts, temporary or permanent.


Article 465 stipulates that the Works Council comprises :
- The employer or his representative
- Two employee delegates elected by the company's employee delegates
- One or two union representatives in the company, where applicable.

The Committee's role is essentially consultative, and it does not make any major decisions concerning the management of the company. In accordance with the provisions of article 466, the committee's consultative role covers the following matters:

- structural and technological transformations to be carried out within the company ;
- the company's social balance sheet when it is approved;
- the company's production strategy and ways of increasing profitability ;
- developing and implementing social projects for the benefit of employees;
- apprenticeship programs, training-integration programs, programs to combat illiteracy and ongoing employee training.

Failure to comply with these provisions exposes the employer to a fine of between 10,000 and 20,000 dirhams.

3rd point arising from the collective organization of work, III - The health and safety committee :

Following the example of the provisions relating to works councils, any company employing 50 people must set up a health and safety committee, failing which the employer is liable to a fine of between 2,000 and 5,000 dirhams.

The committee comprises :
- the employer or his representative, Chairman ;
- the head of the safety department or, failing that, an engineer or technical manager working in the company, designated by the employer;
- the company doctor ;
- two employee delegates, elected by the employee delegates ;
- one or two trade union representatives, where applicable.

Its missions are as follows:
- detect occupational hazards to which company employees are exposed;
- ensure compliance with health and safety legislation and regulations;
- ensure the proper maintenance and use of devices protecting employees against occupational hazards;
- protect the environment in and around the company;
- encourage all initiatives relating in particular to work methods and procedures, and the choice of materials, equipment and tools required and adapted to the job;
- put forward proposals for the rehabilitation of disabled employees within the company;
- give its opinion on the operation of the occupational medical service;
- develop a sense of occupational risk prevention and safety within the company.

The occupational physician (articles 304 et seq.) :

The occupational physician's role is essentially preventive. The occupational physician must be registered with the Conseil de l'Ordre and have authorization to practice. He or she is bound by a contract with the employer or the president of the inter-company service.

His work within the company involves a number of actions. It carries out medical examinations on hiring and periodic surveillance. It may require additional examinations on hiring, at the employer's expense.

Under article 319 of the French Labor Code, the occupational physician may, by way of exception, provide care in an emergency, in the event of accidents or illnesses occurring on the premises, or to any employee who has suffered an accident at work, where the accident does not entail an interruption in the employee's activity.

Failure to set up a medical service is an offence under article 335 of the Labor Code, punishable by a fine of between 2,000 and 5,000DH .

IV - Professional union and union representative ( articles 396 to 429 and articles 470 to 474 )

The purpose of professional unions is to defend, study and promote the economic, social, moral and professional interests, both individual and collective, of the categories they represent, and to improve the level of education of their members.

They also participate in the formulation of national economic and social policy. They are consulted on all disputes and issues relating to their area of competence.

The most representative trade union having obtained the highest number of votes in the most recent professional elections within the company or establishment has the right to appoint, from among the members of the trade union office in the company or establishment, one or more trade union representatives as follows:

- 100 to 250 employees 1 union representative ;
- From 251 to 500 employees, 2 union representatives ...

Please do not hesitate to contact us if you have any legal questions about collective work organization.

We will be happy to provide you with further information.

Best regards,

Faithfully yours,

Ilham Taha-Bouamri
Chartered accountant and tax specialist