Key takeaways: In 2026, CNSS contributions in Morocco amount to 21.09% for the employer and 6.74% for the employee (total: 27.83%). Key branches include: family allowances (6.40% employer), short-term social benefits (1.05% + 0.52%), long-term social benefits (7.93% + 3.96%), AMO (4.11% + 2.26%), and vocational training tax (1.6% employer). The monthly cap is 6,000 DH for short-term and long-term benefits. Declarations are filed via damancom.ma.
Main CNSS 2026 Contribution Table
The table below summarizes all mandatory social contributions owed to the National Social Security Fund (CNSS) for the year 2026. These rates apply to all private sector employers and their employees.
| Branch | Employer Share | Employee Share | Total | Monthly Cap |
|---|---|---|---|---|
| Family allowances | 6.40% | 0% | 6.40% | No cap |
| Short-term social benefits (sickness, maternity) | 1.05% | 0.52% | 1.57% | 6,000 DH |
| Long-term social benefits (retirement, death, disability) | 7.93% | 3.96% | 11.89% | 6,000 DH |
| AMO (Mandatory Health Insurance) | 4.11% | 2.26% | 6.37% | No cap |
| Vocational training tax | 1.60% | 0% | 1.60% | No cap |
| Total | 21.09% | 6.74% | 27.83% | — |
Important Notes on Rates
- Family allowances (6.40%) are calculated on the total gross salary, with no cap
- AMO (4.11% + 2.26%) also applies to the total gross salary, with no cap
- The vocational training tax (1.60%) is calculated on the total gross salary, with no cap
- Short-term and long-term benefits are capped at 6,000 DH per month
CNSS Contribution Caps
Monthly Cap of 6,000 DH
The 6,000 DH monthly cap applies to the following branches:
- Short-term social benefits: Sickness, maternity
- Long-term social benefits: Retirement, death, disability
In practice, for an employee earning a gross salary of 15,000 DH, short-term and long-term contributions are calculated on 6,000 DH only, not on 15,000 DH.
Branches Without a Cap
The following branches are calculated on the total gross salary, without limitation:
- Family allowances (6.40% employer)
- AMO (4.11% employer + 2.26% employee)
- Vocational training tax (1.60% employer)
Cap Summary Table
| Branch | Calculation Base | Cap |
|---|---|---|
| Family allowances | Total gross salary | None |
| Short-term benefits | Capped gross salary | 6,000 DH/month |
| Long-term benefits | Capped gross salary | 6,000 DH/month |
| AMO | Total gross salary | None |
| Vocational training tax | Total gross salary | None |
Complete Payslip Example (Gross Salary: 10,000 DH)
Let us take the example of an employee with a monthly gross salary of 10,000 DH to illustrate the detailed calculation of CNSS contributions and income tax.
CNSS Contributions — Employee Share
| Branch | Base | Rate | Amount |
|---|---|---|---|
| Short-term benefits | 6,000 DH (capped) | 0.52% | 31.20 DH |
| Long-term benefits | 6,000 DH (capped) | 3.96% | 237.60 DH |
| AMO | 10,000 DH (full) | 2.26% | 226.00 DH |
| Total employee share | — | — | 494.80 DH |
CNSS Contributions — Employer Share
| Branch | Base | Rate | Amount |
|---|---|---|---|
| Family allowances | 10,000 DH (full) | 6.40% | 640.00 DH |
| Short-term benefits | 6,000 DH (capped) | 1.05% | 63.00 DH |
| Long-term benefits | 6,000 DH (capped) | 7.93% | 475.80 DH |
| AMO | 10,000 DH (full) | 4.11% | 411.00 DH |
| Vocational training tax | 10,000 DH (full) | 1.60% | 160.00 DH |
| Total employer share | — | — | 1,749.80 DH |
Net Salary Calculation
| Item | Amount |
|---|---|
| Gross salary | 10,000.00 DH |
| (-) Employee CNSS contributions | - 494.80 DH |
| Gross taxable salary | 9,505.20 DH |
| (-) Professional expenses (25%, max 2,916.67 DH/month) | - 2,500.00 DH |
| Net taxable salary | 7,005.20 DH |
| (-) Gross IR (progressive schedule, 30% bracket) | - 601.56 DH |
| (+) Dependent deductions (30 DH/month per person, max 6) | Variable |
| Net IR (estimate for single employee, no children) | ~ 601.56 DH |
| Net salary | ~ 8,903.64 DH |
For a personalized simulation, use our net and gross salary simulator.
Total Employer Cost
| Item | Amount |
|---|---|
| Gross salary | 10,000.00 DH |
| (+) Employer CNSS contributions | + 1,749.80 DH |
| Total employer cost | 11,749.80 DH |
The employer cost therefore represents 117.5% of the gross salary, i.e., a 17.5% surcharge from CNSS contributions alone.
CNSS and Auto-Entrepreneurs
Specific Regime
Auto-entrepreneurs benefit from a simplified CNSS regime since 2019, managed by CNSS as part of the extension of social coverage.
| Parameter | Details |
|---|---|
| Flat-rate contribution | Based on declared turnover |
| Rate | Varies by sector (industrial, commercial, services) |
| Coverage | AMO (health insurance), family allowances, retirement (minimum pension) |
| Filing | Quarterly via the auto-entrepreneur platform |
| Max turnover threshold | 200,000 DH (services) / 500,000 DH (commercial/industrial) |
Auto-entrepreneur AMO coverage: The auto-entrepreneur contributes to AMO and receives health insurance coverage for themselves and their dependents.
For more on the auto-entrepreneur status in Morocco, see our dedicated guide.
Indicative 2026 Auto-Entrepreneur Contributions
| Declared Quarterly Turnover | Indicative Quarterly Contribution |
|---|---|
| 0 to 25,000 DH | ~ 600 DH |
| 25,001 to 50,000 DH | ~ 1,200 DH |
| 50,001 to 125,000 DH | ~ 2,400 DH |
Note: These amounts are indicative and may vary. Check the official CNSS website (cnss.ma) for current rates.
Filing and Payment Deadlines
Employee Declaration Form (BDS)
The employer is required to declare employees and pay CNSS contributions every month (mandatory monthly filing since the dematerialization reform).
Filing Calendar
| Period | Filing and Payment Deadline |
|---|---|
| January | February 28 |
| February | March 31 |
| March | April 30 |
| April | May 31 |
| May | June 30 |
| June | July 31 |
| July | August 31 |
| August | September 30 |
| September | October 31 |
| October | November 30 |
| November | December 31 |
| December | January 31 of year N+1 |
Electronic Filing via Damancom
Since 2016, electronic filing is mandatory for all companies, via the damancom.ma portal. The process includes:
- Login to the portal with the company’s CNSS credentials
- Entry or import of salary data (identity, gross salary, days worked)
- Validation and generation of the payment slip
- Payment by bank transfer, direct debit, or electronic payment
Documents to retain: The validated declaration form, payslips, and employment contracts must be kept for 10 years.
Penalties for Late Payment
Late Payment Surcharges
Failure to meet filing and payment deadlines results in significant financial penalties:
| Violation | Penalty |
|---|---|
| Late payment | Surcharge of 3% per month of delay on contributions due |
| Late filing | Penalty of 1.5% per month of delay |
| Failure to file | Automatic assessment + surcharges |
| Under-reporting of salaries | Regularization + surcharges |
CNSS Audits
CNSS conducts desk and on-site audits to verify filing compliance. CNSS inspectors have access to payroll registers, employment contracts, and bank statements. In case of a reassessment, the employer has 30 days to contest the decision.
Benefits Covered by CNSS
Short-Term Benefits
| Benefit | Conditions | Amount |
|---|---|---|
| Daily sickness allowance | 54 contribution days over 6 months | 2/3 of capped salary, max 52 weeks |
| Maternity allowance | 54 days over 10 months | 100% of capped salary, 14 weeks |
| Death benefit | 54 days over 6 months | Lump sum paid to beneficiaries |
Long-Term Benefits
| Benefit | Conditions | Amount |
|---|---|---|
| Retirement pension | 3,240 contribution days, age 60 | 50% of average salary over last 96 months (capped) |
| Disability pension | 1,080 contribution days | 50% of average salary (capped) |
| Survivor’s pension | Deceased’s contributions | 50% of deceased’s pension for spouse |
Family Allowances
| Number of Children | Monthly Amount |
|---|---|
| 1 to 3 children | 300 DH per child |
| 4 to 6 children | 36 DH per additional child |
| Beyond 6 | 0 DH |
Conditions: Dependent children under 21 (or 26 if students), employee with at least 108 contribution days over 6 months.
AMO (Mandatory Health Insurance)
AMO covers healthcare costs for employees and their dependents:
- Medical consultations
- Hospitalization
- Medications (per the reimbursable drug list)
- Laboratory and radiology tests
- Dental care (partially)
- Eyeglasses (flat rate)
Reimbursement rates: Generally 70% of the national reference rate for outpatient care, and 90% for hospitalizations in the public sector.
Comparison: CNSS vs CIMR (Supplementary Regime)
CNSS: Mandatory Base Regime
CNSS constitutes the base social security regime, mandatory for all private sector employees. Benefits are capped (retirement pension calculated on salary capped at 6,000 DH).
CIMR: Optional Supplementary Regime
The Interprofessional Moroccan Retirement Fund (CIMR) is a supplementary and optional retirement scheme, based on a points system.
| Criterion | CNSS | CIMR |
|---|---|---|
| Nature | Mandatory | Optional |
| Management | Public institution | Private pension fund |
| Calculation base | Capped salary (6,000 DH) | Total salary (no cap) |
| Contribution rate | Set by law | Chosen by the company (3% to 10%) |
| Employer/employee share | Set by law | Generally 50/50 |
| Maximum pension | Capped | Based on accumulated points |
| Retirement age | 60 | 60 (early retirement possible from 55) |
| Survivor’s pension | 50% for spouse | 60% for spouse |
CIMR Benefits for High Salaries
For an employee earning 20,000 DH gross, the CNSS pension is calculated on only 6,000 DH, yielding a maximum pension of approximately 3,000 DH/month. CIMR compensates for this limitation by building supplementary rights on the full salary.
Tax advantage: CIMR contributions (employee share) are deductible from gross taxable income for IR calculation, reducing the employee’s tax burden.
Payroll-Related Filing Obligations
Salary Declaration (Form 9421)
The employer must annually file with the DGI the salary and wages declaration (Form 9421) summarizing all compensation paid and withholdings made.
Mandatory Payslip
The Moroccan Labor Code requires the issuance of a payslip to each employee, showing:
- Employer and employee identification
- Pay period and number of days/hours worked
- Gross salary and its components (base, overtime, bonuses)
- Detailed CNSS contributions (employee share)
- Income tax withheld at source
- Net salary payable
Severance Pay and CNSS
In case of dismissal, severance pay is calculated based on the employee’s seniority. This indemnity benefits from a specific tax regime detailed in our guide on severance pay taxation.
Mastering CNSS contributions is essential for every employer in Morocco. A calculation error or filing delay can result in significant financial surcharges. For support in managing your payroll and social obligations, do not hesitate to consult us.
