In brief: In 2026, CNSS contributions in Morocco total 27.83% of gross salary: 21.09% borne by the employer and 6.74% by the employee. Branches with a ceiling (short-term and long-term social benefits) are capped at MAD 6,000/month, while family allowances, AMO and the vocational training tax apply to the full salary without any ceiling.
Detailed Table of CNSS 2026 Contributions by Branch
The Moroccan social security system, managed by the National Social Security Fund (CNSS), is based on five contribution branches. Each branch has its own rates and assessment rules.
| Branch | Employer Rate | Employee Rate | Monthly Ceiling |
|---|---|---|---|
| Family allowances | 6.40% | — | No ceiling |
| Short-term social benefits | 1.05% | 0.52% | MAD 6,000 |
| Long-term social benefits | 7.93% | 3.96% | MAD 6,000 |
| AMO (Mandatory Health Insurance) | 4.11% | 2.26% | No ceiling |
| Vocational training tax | 1.60% | — | No ceiling |
| Total | 21.09% | 6.74% | — |
The overall employer + employee rate amounts to 27.83% of gross salary, subject to the application of ceilings for the relevant branches.
Branch Details
Family Allowances (6.40% Employer)
This branch funds family allowances paid to employees with dependent children. The 6.40% rate is entirely borne by the employer and applies to the full gross salary without any ceiling. Family allowances amount to MAD 300/month per child for the first 3 children and MAD 36/month for the next 3.
Short-Term Social Benefits (1.05% + 0.52%)
This branch covers daily allowances for illness, maternity and death. The total rate is 1.57% (1.05% employer + 0.52% employee), applied to the gross salary capped at MAD 6,000/month.
Long-Term Social Benefits (7.93% + 3.96%)
This branch funds retirement, disability and survivor pensions. With a total rate of 11.89% (7.93% employer + 3.96% employee), it is the most significant branch by volume. The monthly ceiling is MAD 6,000.
AMO — Mandatory Health Insurance (4.11% + 2.26%)
AMO funds health coverage for employees and their dependants. The total rate is 6.37% (4.11% employer + 2.26% employee). This contribution applies to the full gross salary without any ceiling.
Vocational Training Tax (1.60% Employer)
Entirely borne by the employer, this tax funds continuing vocational training. It applies to the full gross salary without any ceiling.
Assessment Bases for Contributions
Elements Included in the Assessment Base
The CNSS contribution assessment base includes all remuneration paid to the employee:
- Base salary and its components
- Overtime payments
- Bonuses: seniority, performance, attendance, 13th month, year-end
- Allowances: housing, transport, meal, responsibility
- Benefits in kind: company housing, vehicle, meals (valued at actual cost)
- Gratuities and tips
- Sales commissions
Elements Excluded from the Assessment Base
Certain elements are not subject to CNSS contributions:
- Family allowances paid by the CNSS
- Expense reimbursements supported by receipts
- Severance pay within the legal limits
- Notice period compensation
- Damages for unfair dismissal
- Social benefits provided by the CNSS
Worked Examples of Contribution Calculations
Example 1: Gross Monthly Salary of MAD 8,000
| Branch | Base | Employer Share | Employee Share |
|---|---|---|---|
| Family allowances | 8,000 | 512.00 | — |
| Short-term benefits | 6,000 | 63.00 | 31.20 |
| Long-term benefits | 6,000 | 475.80 | 237.60 |
| AMO | 8,000 | 328.80 | 180.80 |
| Training tax | 8,000 | 128.00 | — |
| Total | — | 1,507.60 | 449.60 |
Total employer cost: 8,000 + 1,507.60 = MAD 9,507.60 Salary after social contributions: 8,000 − 449.60 = MAD 7,550.40 (before income tax)
Example 2: Gross Monthly Salary of MAD 15,000
| Branch | Base | Employer Share | Employee Share |
|---|---|---|---|
| Family allowances | 15,000 | 960.00 | — |
| Short-term benefits | 6,000 | 63.00 | 31.20 |
| Long-term benefits | 6,000 | 475.80 | 237.60 |
| AMO | 15,000 | 616.50 | 339.00 |
| Training tax | 15,000 | 240.00 | — |
| Total | — | 2,355.30 | 607.80 |
Total employer cost: 15,000 + 2,355.30 = MAD 17,355.30 Salary after social contributions: 15,000 − 607.80 = MAD 14,392.20 (before income tax)
For salaries above MAD 6,000, the ceiling on short-term and long-term benefits reduces the relative weight of contributions. For a salary of MAD 15,000, the effective total rate (employer + employee) drops to approximately 19.75% compared to 24.46% for a salary of MAD 8,000.
Monthly Declaration of Contributions
Since 2019, CNSS contributions are subject to a mandatory monthly declaration (previously quarterly) via the Damancom portal. The employer must declare and pay contributions by the 10th of the month following the relevant period.
The declaration includes:
- Each employee’s identity (CNSS number, national ID)
- Number of days worked
- Declared gross salary
- Breakdown of contributions by branch
Late Payment Penalties
Late declaration or payment of CNSS contributions incurs surcharges:
- 3% of the amount due for the first month of delay
- 1% additional for each subsequent month or fraction thereof
These penalties are calculated under the 1972 Dahir governing the social security system. They are applied automatically and may only be waived in exceptional circumstances.
Comparison with Previous Schemes
CNSS contribution rates have evolved over the years, notably with the integration of AMO in 2005 and successive revisions to long-term benefit rates. The 2026 table reflects the latest rate update, with stabilisation since 2024. The major recent change is the shift to monthly declarations replacing the quarterly system, simplifying tracking for both companies and the CNSS.
Frequently Asked Questions (FAQ)
What is the CNSS contribution ceiling in 2026?
The monthly CNSS contribution ceiling is MAD 6,000 for the short-term and long-term social benefits branches. Family allowances, AMO and the vocational training tax have no ceiling and apply to the full gross salary.
Can the employer deduct CNSS contributions from the employee’s salary?
Yes, the employer is required to withhold the employee’s share (6.74%) directly from the employee’s gross salary and remit it to the CNSS. This deduction is mandatory and appears on the payslip.
How can I verify that my employer is correctly declaring my contributions?
Employees can check their contribution record on the www.cnss.ma portal by logging in with their CNSS registration number. This record allows verification of declarations made by the employer and accrued entitlements.
Are trainees subject to CNSS contributions?
Trainees under integration contracts (ANAPEC) benefit from a temporary exemption from certain contributions. However, the employer must register them with the CNSS and pay mandatory health insurance (AMO) contributions.
READ ALSO
CNSS Contributions 2026 in Morocco: Full Table
CNSS Declaration: Procedure and Penalties
This article is written by the team of chartered accountants at Upsilon Consulting, a firm registered with the Order of Chartered Accountants (OEC) of Morocco.
Need help calculating your social charges? Contact Upsilon Consulting for personalised payroll management support.
