The professional integration of young people is one of the major challenges facing the Moroccan job market. Aware of this reality, the Moroccan government has set up a number of incentives to help companies reduce labor costs when recruiting young graduates. These measures are both a social response and an economic tool, as they encourage the integration of young people into the job market while strengthening the competitiveness of companies.
L’article 247-XXXIII of the French General Tax Code provides a total exemption from income tax (IR) for companies recruiting a young person for their first job. This exemption is valid for a period of 36 months from the date of hire, provided that the employment contract is signed between the January 1, 2021 and December 31, 2026. It represents a unique opportunity for employers to reduce their payroll and encourage a more dynamic recruitment policy.
To be eligible, employees must meet a number of specific criteria. They must be under 35 years of age, have never previously been affiliated to the CNSS and be recruited under a open-ended contract (CDI). This last element is central, as the aim is to encourage long-term employment rather than a proliferation of precarious contracts. These conditions ensure that the tax break benefits young people who are genuinely looking for their first job, and encourages companies to offer prospects of stability.
For companies, this scheme is a particularly attractive lever. The three-year income tax exemption immediately reduces payroll costs. For an SME or VSE looking to recruit, this represents a significant saving, enabling them to strengthen their team without burdening their cash flow. This is an asset in a context where the management of social security and tax charges is often an obstacle to hiring.
For young graduates, the impact is just as significant. This mechanism opens the door to stable, long-term contract, The scheme is designed to help young people enter the world of work and gain recognized initial professional experience. The scheme thus creates a bridge between academic training and the business world, helping to reduce youth unemployment and improve their employability.
Beyond the immediate tax benefits, this scheme can be seen as a genuine strategic investment. By integrating young talent, companies strengthen their human capital, diversify their skills and prepare for the challenges of tomorrow. The scheme is therefore a win-win situation: it benefits the company, the young employee and the national economy.
At Auditia, We support entrepreneurs in understanding and implementing these tax measures. We help companies to optimize their recruitment, secure their declarations and ensure that the conditions of eligibility are met, so that they can take full advantage of this scheme.
Would you like to recruit young talent and benefit from the tax exemptions provided for under Article 247-XXXIII of the French General Tax Code? Contact Auditia today for personalized support and turn your recruitment into a lever for growth and competitiveness.
