Key takeaways
- CNSS affiliation is mandatory from the first employee.
- Salaries are declared monthly through the DAMANCOM portal.
- Contributions are shared between employer and employee portions.
Affiliation and registration
Every employer must affiliate with the National Social Security Fund (CNSS) and register each employee upon hiring. These formalities open the employees' rights — family allowances, benefits, pension, health coverage.
The contributions
Contributions cover several branches: family allowances (borne by the employer), short- and long-term social benefits (shared between employer and employee, based on salary capped at 6,000 dirhams per month), mandatory health insurance (AMO, shared and uncapped), and the vocational training tax. Applicable rates evolve and should be checked against the scales in force.
Declarations and payment
Salaries are declared each month through the DAMANCOM portal and contributions paid within the set deadlines. Delays and omissions expose the employer to surcharges and penalties — and to heavy regularisations in the event of an inspection.
Payroll and social: one whole
Moroccan payroll interlocks income tax withholding with CNSS and AMO contributions: an error in one propagates to the others. That is why payroll and social declarations are an integral part of our accounting and HR services.
This article provides general information based on Moroccan regulations at the date of publication. It does not constitute personalised advice — rates, thresholds and rules change with each Finance Act. Contact the firm to review your specific situation.