Key takeaways: In 2026, CNSS contributions in Morocco cost 21.09% for the employer and 6.74% for the employee (total: 27.83%). However, not all contributions apply to the full salary. Above 6,000 DH per month, short-term and long-term contributions remain capped.
Declarations are filed via damancom.ma.
Main CNSS 2026 Contribution Table
Mandatory social contributions paid to the National Social Security Fund (CNSS) are divided into several branches. In 2026, the following table presents the general scheme rates for employees covered by CNSS and AMO-CNSS. Special rules apply notably to share-paid fishing crews.
| Branch | Employer Share | Employee Share | Total | Monthly Cap |
|---|---|---|---|---|
| Family allowances | 6.40% | 0% | 6.40% | No cap |
| Short-term social benefits (including sickness, maternity, death allowance and loss-of-employment benefit) | 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 (rates; distinct bases and caps) | 21.09% | 6.74% | 27.83% | — |
What remuneration is used to calculate contributions?
- Family allowances are calculated at the employer rate of 6.40% on remuneration subject to contributions, with no cap. Certain allowances and items may be excluded from the assessment base under the conditions of Order no. 1314-25 of 19 May 2025.
- AMO (4.11% + 2.26%) also applies to the remuneration subject to contributions, with no cap
- The vocational training tax (1.60%) is calculated on the remuneration subject to contributions, with no cap
CNSS Contribution Caps
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.
Payslip Calculation Example (Gross Salary: 10,000 DH)
The calculation below uses an employee with a monthly gross salary of 10,000 DH, fully subject to contributions, 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 taxable salary | 10,000.00 DH |
| (-) Professional expenses (25% of gross taxable salary, annual gross taxable income > 78,000 DH, max 2,916.67 DH/month) | - 2,500.00 DH |
| (-) Employee CNSS contributions | - 494.80 DH |
| Net taxable salary | 7,005.20 DH |
| (-) Gross IR (progressive schedule, 30% bracket) | - 601.56 DH |
| (-) Tax reduction for dependents (50 DH/month, i.e. 600 MAD/year, per dependent, capped at 3,600 MAD/year for 6 dependents — Art. 74 CGI) | Variable |
| Net IR (estimate for single employee, no children) | ~ 601.56 DH |
| Net salary (gross − employee CNSS contributions − net IR) | ~ 8,903.64 DH |
The net and gross salary simulator lets you repeat the calculation for your circumstances.
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 receive CNSS-managed AMO coverage as self-employed workers. Their tax is increased by a supplementary charge intended to finance this coverage.
| Parameter | Details |
|---|---|
| Flat-rate contribution | The supplementary AMO charge depends on the annual tax amount bracket under CGI article 73-II-B-6°. |
| Rate | From 300 to 3,600 dirhams per quarter, depending on the annual tax amount bracket. |
| Coverage | AMO health coverage for the auto-entrepreneur and dependents under Law no. 98-15. |
| Filing | Collected turnover is declared monthly or quarterly, according to the option exercised, within the deadlines in CGI article 82 bis. |
| 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.
Auto-entrepreneur status in Morocco is presented in our dedicated auto-entrepreneur guide.
Auto-entrepreneur supplementary AMO charge
The supplementary charge is added to IR under CGI articles 73-III and 73-II-B-6°.
| Annual IR amount (DH) | Quarterly supplementary charge (DH) |
|---|---|
| Below 500 | 300 |
| 500 to 1,000 | 390 |
| 1,001 to 2,500 | 570 |
| 2,501 to 5,000 | 720 |
| 5,001 to 10,000 | 1 050 |
| 10,001 to 25,000 | 1 500 |
| 25,001 to 50,000 | 2 250 |
| Above 50,000 | 3 600 |
Filing and Payment Deadlines
Employee Declaration Form (BDS)
The employer must declare employees and pay CNSS contributions every month via the Damancom platform. Monthly filing is mandatory for all companies, regardless of size. It requires prior registration of the company with the CNSS, a formality included in the steps to set up a company in Morocco.
Filing Calendar
Filing and payment are due no later than the 10th of the month following the pay period. Salaries for the January pay period must therefore be declared by 10 February, for example.
Electronic Filing via Damancom
Employers must declare salaries and pay contributions electronically under:
- Articles 26 and 27 of the dahir on social security
- The timetable of Decree no. 2-19-718 of 3 March 2020.
This timetable extended the obligation to employers with a single employee.
For each payroll, 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: Payroll supporting documents needed for tax audits must be retained for ten years under CGI Article 211. The payroll register and equivalent control records must be retained for at least two years under Article 373 of the Labour Code.
Penalties for Late Payment
Late Payment Surcharges
Late filing and late payment lead to separate penalties. Both obligations must therefore be monitored:
| Violation | Penalty |
|---|---|
| Late payment | 3% for the first month of delay, then 0.5% for each additional month or part of a month for general scheme contributions (article 26). |
| Late filing | For employers required to file electronically: 50 DH per employee not declared electronically, capped at 5,000 DH. If an inspection reveals an employee was not declared before notification of the inspection order: 100% of the contribution for each undeclared month (article 27). |
| Failure to file | If an inspection reveals that an employee was not declared before notification of the inspection order, the fine is 100% of that employee’s contribution for each undeclared month (Article 27). |
| Failure to pay electronically | For employers required to pay electronically: a fine of 50 DH per employee whose contributions were not paid electronically, capped at 5,000 DH (article 26). |
| Under-reporting of salaries | Regularization + surcharges + possible criminal penalties |
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. The employer has 60 days from notification of the audit results to submit an administrative complaint to CNSS under article 16 of the social security dahir.
Benefits Covered by CNSS
The National Social Security Fund provides the following benefits to covered employees:
Short-Term Benefits
| Benefit | Conditions | Amount |
|---|---|---|
| Daily sickness allowance | 54 contribution days over 6 months | Two thirds of the average daily salary determined under article 35, with a minimum of two thirds of the statutory minimum wage; payable from the fourth day, for up to 52 weeks during the 24 consecutive months following the start of incapacity. |
| Maternity allowance | 54 days over 10 months | 100% of capped salary, 14 weeks |
| Death allowance | Notably for recipients of daily allowances or loss-of-employment benefit, insured persons meeting daily allowance conditions, or invalidity/old-age pensioners. No qualifying period for an accident caused by a third party if the deceased was insured on that date (article 43). | Lump sum paid to beneficiaries |
Long-Term Benefits
| Benefit | Conditions | Amount |
|---|---|---|
| Retirement pension | From age 60, cessation of salaried employment and at least 1,320 insured days. | From 1,320 to fewer than 3,240 days: calculation under Decree no. 2-25-265 of 24 April 2025. From 3,240 days: 50% of the average salary over the 96 declared reference months, plus 1 percentage point per additional 216 days, capped at 70%. |
| Disability pension | At least 1,080 insured days, including 108 during the twelve months before incapacity leading to invalidity, below retirement age and with qualifying invalidity. No qualifying period for an accident if insured on its date (article 47). | 50% of the reference average monthly salary for 1,080 to 3,240 insured days, plus 1 point per additional 216 days, capped at 70%, with the third-person assistance supplement where its conditions are met (articles 50 to 52). |
| 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 | 100 DH per additional child, effective 1 January 2023 |
| Beyond 6 | 0 DH |
At least 108 contribution days over six calendar months of registration and monthly remuneration reaching 60% of the applicable statutory minimum wage. Benefits cover at most six children: normally until age 12, age 18 for apprentices and age 21 for students, with special rules for certain disabled children.
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)
Generally 70% of the national reference tariff for outpatient care. The 90% rate applies to care for serious, disabling long-term or particularly costly illnesses provided in the public facilities covered by Decree no. 2-05-737.
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 | For group membership by a corporate employer, each share may be 3%, 3.75%, 4.5%, 5.25%, 6%, 7%, 7.5%, 8%, 8.5%, 9%, 9.5%, 10%, 11% or 12% (CIMR regulations, article 6). |
| Employer/employee share | Set by law | The employer share also carries a 30% supplementary contribution generating no pension rights. |
| Maximum pension | Capped | Based on accumulated points |
| Retirement age | 60 | Normal age 60; early retirement from age 50, subject to regulatory coefficients. |
| Survivor’s pension | 50% for spouse | Half the deceased member’s points, subject to age, marriage and applicable option conditions. |
CIMR Benefits for High Salaries
For an employee earning 20,000 DH gross, the CNSS pension is calculated on only 6,000 DH, giving a pension of up to 4,200 DH per month when the 70% rate is reached on a capped average base of 6,000 DH. CIMR then allows supplementary rights to be built 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.
