Which texts govern GIAC training engineering in 2027?
One law, two manuals and two amendments. Law No. 60-17 sets the framework; the GIAC manual of March 2003 and the CSF manual of May 2006, each supplemented in 2014, set the practical rules until a new manual replaces them.
Law No. 60-17 on the organisation of continuing training was enacted by Dahir No. 1-18-94 of 5 October 2018. It treats strategy studies, engineering studies and the drafting of training plans as continuing training (art. 7), and entrusts these actions to associations set up by professional organisations (art. 20), which its article 32 calls “groupements interprofessionnels à l’appui du conseil”. These are the GIACs: inter-professional advisory groups, set up by employers’ federations, that fund part of the training engineering of the companies in their sector. OFPPT, Morocco’s public vocational training office, binds them through funding agreements, and reimburses the training itself through its special training contracts (contrats spéciaux de formation, CSF).
Text | Date | What it governs for engineering | Status read at the time of writing |
|---|---|---|---|
Law No. 60-17 | Dahir of 5 October 2018 | GIAC missions, agreements, accreditation, earlier manuals kept in force | In force; regulatory provisions pending (art. 32) |
GIAC procedures manual | March 2003 | Fundable actions, rates, eligibility, application, contract, reimbursement | Kept in force until replaced (art. 32) |
Amendment No. 1 to the GIAC manual | 2 June 2014, effective 1 June 2014 | Sector engineering, consulting bodies, third-party payment | Offered by OFPPT in April 2026 |
CSF manual | May 2006 | Definition of planned training, documents from the GIAC | Kept in force until replaced (art. 32) |
Amendment No. 2 to the CSF manual | 2 June 2014, effective 1 June 2014 | Filing deadlines, third-party payment, electronic filing | Offered by OFPPT in April 2026 |
The four OFPPT documents were among the “documents to download” on its “Private companies” page (Entreprises privées), in a capture from April 2026. They remain the reference in force.
Have the implementing texts of the law on GIACs been published?
We could not verify this. Three provisions of the law that directly concern GIACs refer to a regulatory text or a new manual, and the law provides that they only take effect when those texts are published (art. 32).
- The procedures manual for continuing training programmes and actions, drawn up by OFPPT’s administrative unit and approved by its board (art. 19). It is to set the funding conditions and terms, including those for engineering.
- The model of specific statutes for the associations in charge of engineering (art. 21). In the meantime, the model statutes annexed to the 2003 manual describe how a GIAC is organised: general meeting, chair, commitments advisory committee (comité consultatif des engagements), director, support unit.
- The accreditation conditions for these associations, without which no funding agreement can be signed with OFPPT (art. 22).
Before relying on these provisions, check with OFPPT whether their implementing texts have been published in the Official Bulletin and whether the manual provided for in article 19 has been adopted, with their dates.
For the company, the consequence is practical: the GIAC that will review your application must have a current funding agreement with OFPPT. Under the 2003 manual, these agreements are renewed when they expire or once their funds are used up, on the basis of the objectives achieved and of technical and financial audits (point 5.3). An agreement that has expired or run out of funds delays funding, even for a complete file. The full list of implementing texts the law still awaits is set out in our article Law 60-17 and the CSF: what changed.
Which manual applies to a study launched in 2027?
The March 2003 manual, with its Amendment No. 1, as long as it has not been replaced. That is what the law provides, and it is the document OFPPT still offered companies in 2026.
This manual was written before the law: it refers to Decree No. 2-73-633 of 22 May 1974 establishing the vocational training tax (taxe de formation professionnelle, TFP), whose regulatory provisions on the tax remain in force (Law No. 60-17, art. 32). Its main rules for a company are as follows:
- eligible companies are members of a GIAC, liable for the TFP, in good standing with the CNSS, Morocco’s national social security fund, for that tax, and active in the sectors covered by the GIAC’s ex officio members (point 5.1);
- the GIAC funds strategy studies and training plan engineering, on the basis of a cost excluding taxes;
- the GIAC reimburses 70% of the cost excluding tax of a strategy study and of engineering; the rate rises to 80% for engineering that follows a strategy study approved by the GIAC, and to 100% for sector-wide engineering, within a reimbursement cap of MAD 100,000.
These rates and this ceiling remain those in force. Record in the study file the version of the manual applied and the date of the rule used: if a new manual arrives during the financial year, you will know on what basis the application was reviewed.
What timeline for a study that underpins the 2027 plan?
It is read backwards from 30 June 2027, the deadline for filing the technical file for planned actions. In mid-February, a little over four months remain to obtain the GIAC’s agreement, carry out the study and have it approved.
Deadline | What is at stake | Source |
|---|---|---|
1 July 2025 – 30 June 2026 | TFP year on which eligibility for the 2027 financial year is assessed | CSF manual, glossary |
From October 2026 | Application for access to the CSF system for the 2027 financial year, also valid for engineering actions funded by the GIAC | CSF manual, P 1.0 |
At least once a month | Meeting of the commitments advisory committee, which rules on applications | GIAC model statutes, art. 14 |
No more than 15 days after the favourable opinion | Signature of the contract between the GIAC and the company, enforceable for one year at most | Standard agreement, art. 16 |
24 hours before the study starts | GIAC informed | Model contract, art. VI |
By 30 June 2027 at the latest | Filing of the technical file for planned actions, with the certificate of approval of the engineering | CSF manual, P 2.1; Amendment No. 2 |
At least 10 calendar days after receipt | Earliest start of a planned action | Amendment No. 2 |
The texts consulted do not set the time taken to issue the certificate of approval of the engineering: ask the competent GIAC, and confirm each of these deadlines for the 2027 financial year with OFPPT and that GIAC.
Two consequences follow. A study that starts after the spring risks not being approved in time, and the actions it plans would then switch to unplanned training, at the reference rate of 40% instead of 70%. And a study rushed to meet the date produces a fragile plan that will withstand neither review nor an inspection. The method for meeting this timeline without sacrificing quality is described in our article training needs analysis for GIAC approval, step by step.
What should you check with your GIAC and OFPPT before signing?
Eight points, to have confirmed in writing before committing the cost of the study.
No official GIAC website was found: these points are checked directly with the GIAC, through your professional federation if necessary; for the food industry, this is the food industry GIAC (GIAC Agro). What the GIAC funds and how a full engineering study runs are presented in our GIAC training engineering guide.